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Recent US legislative announcements and what it means for tax reform, North/South guidance from the IRS and analysis of the Second Circuit ruling on Chai v. Commissioner are discussed in the May issue of Tax News and Developments.

In This Issue:

  • Do Recent Administrative and Legislative Actions Clear a Path for Tax Reform?
  • Recent Helpful North/South and M&A Guidance from the IRS
  • The Second Circuit Agrees with Dissenting Tax Court Judges to Hold the Commissioner Accountable
  • Tax Court Concludes Extensions of Variable Prepaid Forward Contracts are Not Sales or Exchanges
  • Delaware Disappoints with its Proposed Unclaimed Property Regulations
  • State Tax Departments Beware, Deference may be Diminished Under Gorsuch
  • Upcoming Washington, DC and San Francisco Conferences Focus on Transfer Pricing in the Midst of Potential US Tax Policy Changes
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