{"ResultCount":1029,"HasMoreResults":true,"GridData":[{"ID":"9f9e6dcf-573a-47f9-9e0d-cf0710f0a133","Category":"Advisories|Federal Tax Advisory","DisplayDate":"December 3, 2020","DisplayMonth":null,"DisplayDay":null,"Title":"Federal Tax Advisory: IRS Issues CARES Act Guidance Addressing Tax Issues Prevalent in M&A Transactions","QorusEventTitle":"","Summary":"The CARES Act’s Paycheck Protection Program (PPP) was a boon to many businesses, but some of its particularities have become a headache to acquiring taxpayers. Our Federal Tax Group untangles how PPP loans affect employee retention credits and deductions.
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The Tax Cuts and Jobs Act of 2017 continues to reverberate even unto the end of 2020. Our International Tax Group discusses a letter ruling that may have been a harbinger of proposed regulations to address exceptions to Section 367(a) gain recognition in light of the TCJA’s repeal of Section 958(b)(4). The specter of foreign-to-U.S. downward attributionCurtailing collateral effects of the repeal of Section 958(b)(4)Proposed regulations formalize pre-TCJA approach in targeted Section 367(a) context Click here to read the full advisory. [...]Read more

The post Letter Ruling Conjures Ghost of Section 958(b)(4) Past appeared first on Alston & Bird Tax Blog.

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","Source":"","SourceUrl":"/-/media/files/insights/publications/2020/10/retirement-plan-amendments-and-2020-yearend-action.pdf","BackgroundImageUrl":"","BackgroundImageAlt":"","VideoEmbed":"","NavigateLink":{"Url":"/en/insights/publications/2020/10/retirement-plan-amendments-2020","Title":"Employee Benefits & Executive Compensation Advisory: Retirement Plan Amendments and 2020 Year-End Action Items","Target":null,"CssClass":null,"IsActive":false},"TemplateID":"9cbfe518-3bc0-4632-ae13-6ac9cee8eb31","HasContent":true,"Url":"https://www.alston.com/en/insights/publications/2020/10/retirement-plan-amendments-2020","City":"","Street":"","PostalCode":"","State":null,"IsExternalLink":false},{"ID":"d6806c21-c98a-4a61-bf96-d2355f11fe2e","Category":"Blog Posts|Tax Blog","DisplayDate":"October 26, 2020","DisplayMonth":null,"DisplayDay":null,"Title":"Sourcing the Source of Inventory Sales – Final Regulations Under Section 863(b)","QorusEventTitle":"","Summary":"

Is inventory personal? Well, it depends. In case you missed it, our International Tax Group recently explored the finalized sourcing rules that decide whether inventory is U.S. or foreign source after changes wrought by the Tax Cuts and Jobs Act. Different rules for inventory produced, rather than purchased, by the taxpayerBut what if foreign branches sell inventory produced in the U.S.?Special rules for property sold through a U.S. office maintained by a nonresident Read the full advisory here. [...]Read more

The post Sourcing the Source of Inventory Sales – Final Regulations Under Section 863(b) appeared first on Alston & Bird Tax Blog.

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