United States: Notice 2023-2 Provides Helpful Guidance Regarding The Stock Repurchase Excise Tax - Cadwalader, Wickersham & Taft LLP

Mondaq

27 Jan 2023 0 shares 1 views

Mondaq

Published 27 Jan 2023

The Notice clarifies that complete liquidations subject to either Section 332(a) or 331 are not repurchases subject to the excise tax.

United States: Notice 2023-7 Provides Initial Guidance Regarding The Corporate Alternative Minimum Tax - Cadwalader, Wickersham & Taft LLP

The Notice contains a safe harbor for a corporation to determine whether it is subject to the CAMT for the corporation's first..

Mondaq 27 Jan 2023

On December 27, 2022, the US Treasury Department and the Internal Revenue Service ("IRS") issued Notice 2023-2 (the "Notice"),..

Mondaq 23 Jan 2023