The best way to learn about the tax considerations for buyers and sellers in M&A transactions is to study the different M&A deal types. This practice note focuses on the typical tax consequences...
While landlords initiate many evictions for rent payment defaults, they also evict tenants for other lease breaches and violations of federal, state, or local laws. Both landlords and tenants should familiarize...
Representations and warranties insurance (RWI) continues to evolve to meet the challenges of today’s M&A market. Keep your skills and knowledge sharp with RWI resources from Practical Guidance...
Are you interested in recent key legal developments in transgender law in the workplace? Watch our new Transgender Employee Compliance in the Workplace: Key Employer Steps Video , by Kimberley E. Lunetta...
The tax code, Section 162(e), prohibits a tax deduction for most lobbying and political expenditures. These include expenditures paid or incurred in connection with (1) influencing legislation; (2) participating or intervening in any political campaign on behalf of (or in opposition to) any candidate for public office; (3) attempting to influence the general public with respect to elections, legislative matters, or referendums; and (4) any direct communication with a covered executive branch official in an attempt to influence the person’s official actions or positions. Treasury regulations provide some answers. Learn even more, particularly about reporting requirements.
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