On December 18, 2020, the IRS issued final regulations under Section 162(m) of the Internal Revenue Code to reflect certain changes that were made to Section 162(m) by the Tax Cuts and Jobs Act of 2017.
Full ArticleOn December 18, 2020, just over one year after proposed regulations were released, the Internal Revenue Service (IRS) and the..
On November 23, 2020, the IRS and Treasury issued final regulations (T.D. 9935) that amend and finalize proposed regulations issued..
At an open meeting yesterday, the SEC adopted, by the usual three to two, final Rule 13q-1 and an amendment to Form SD to implement..