Publications

• Profits Interest Ruling – Tax Court Holds IRS to Revenue Procedure 93-27
  23 May 2023
  Erin Cleary
  ,
  Rafael Kariyev
  ,
  Martin E. Connor, Jr.
  ,
  Sophia Huang
  ,
  Harshil Mehta
  ,
  David N. Simpser
  ,
  Lena E. Smith
  ,
  Sophie Mirzaian
• Treasury Releases Guidance on the Corporate Minimum Tax and Select Insurance-Related Issues
  22 February 2023
  Stephen M. Jordan
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Kimberly W. Lee
  ,
  Harshil Mehta
  ,
  Robert Nelson-Sullivan
  ,
  David N. Simpser
  ,
  Lena E. Smith
  ,
  Olivia Coral Daniels
  ,
  Ahmed Farooq
  ,
  Avi Leiner
  ,
  Sophie Mirzaian
  ,
  John T. Nelson
• Final Regulations Clarify State of Play for Life Insurance Tax Reserve Deductions
  23 September 2020
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Jay E. Evans
  ,
  Robert Nelson-Sullivan
  ,
  Lena E. Smith
• Final Regulations Narrow Limits on Interest Deductions but Retain Partnership and International Rules
  11 August 2020
  Michael Bolotin
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Lena E. Smith
• Proposed Regulations Update Landscape for Life Insurance Tax Reserve Deductions
  8 April 2020
  Peter F.G. Schuur
  ,
  Robert Nelson-Sullivan
  ,
  Daniel Priest
  ,
  Lena E. Smith
• Base Erosion and Anti-Abuse Tax: Proposed Regulations Do Not Concede Much
  17 December 2018
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Cécile Beurrier
  ,
  Robert Nelson-Sullivan
  ,
  Daniel Priest
  ,
  Lena E. Smith