The Internal Revenue Service (IRS) and U.S. Treasury Department have issued final regulations (T.D. 10037) (Final Regulations ...

The IRS published final regulations that scrap the proposed funding rule and ease compliance for M&A deals, preferred stock, and netting provisions.

The IRS and Treasury have issued final regulations (TD 10037) that eliminate stock repurchase excise tax exposure for M&A transactions, ...

The IRS has issued a private letter ruling on Section 1362(f) of the Internal Revenue Code, concluding that taxpayer will continue to be treated as an S corporation because taxpayer’s ...