Tax Law

Recent Posts

Pepper Hamilton LLP: IRS Proposes Taxpayer-Friendly Changes to Section 382
Posted on 19 Jan 2012 by Pepper Hamilton LLP

By Annette M. Ahlers and Todd B. Reinstein Section 382 of the Internal Revenue Code generally requires a corporation to limit the amount of its income in future years that can be offset by historic losses (NOLs) once that corporation has... Read More

Pepper Hamilton LLP: IRS Proposes Taxpayer-Friendly Changes to Section 382
Posted on 19 Jan 2012 by Pepper Hamilton LLP

By Annette M. Ahlers and Todd B. Reinstein Section 382 of the Internal Revenue Code generally requires a corporation to limit the amount of its income in future years that can be offset by historic losses (NOLs) once that corporation... Read More

Notice 2010-50 Formalizes ‘Hold Constant Principle’ Found in Recent Section 382 Rulings
Posted on 13 Jul 2010 by Annette M. Ahlers

Introduction, Notice 2010-50 The Internal Revenue Service (IRS) released Notice 2010-50 on June 11, 2010, which provides guidance on fluctuations in value between different classes of corporate stock when measuring owner shifts for Section 382 purposes... Read More