Publications
November 2017 – Client Alert
Tax Reform: Impact on Individuals and Families Michael T. Donovan
November 2017 – Client Alert
Tax Reform Bill Would Radically Alter the U.S. Taxation of Businesses Michael T. Donovan
November 2017 – Client Alert
No Paper Tiger: IRS Revokes Non-Profit Hospital’s Tax-Exempt Status for Failure to Comply with Section 501(r) Michael P. Davidson, Michael T. Donovan
June 2017 – Client Alert
Partnership and LLC Agreements Should Be Amended in Light of New Partnership Audit Rules Michael T. Donovan, R. John Klevorn, III, Lawrence H. Weltman
October 2016 – Client Alert
New Regulations Clarify the Term “Internal Use Software” for Purposes of the R&D Tax Credit Kirk A. Damman, Michael T. Donovan
September 27, 2016 – Webinar
Material Participation Rules for Trusts: Leveraging the Aragona Trust Holding to Minimize NIIT Impact Strafford Publications Michael T. Donovan
September 2016 – Client Alert
Help for Hospitals, Schools, and Other Issuers of Tax-Exempt Bonds: IRS Issues New Safe Harbors for Management Contracts Michael T. Donovan, Michael P. Davidson
July 2016 – Client Alert
Tax Credits Available to Approved Neighborhood Assistance Program Projects Michael T. Donovan, David G. Kirby
May 2016 – Client Alert
IRS Guidance on Treating Partners as Employees Michael T. Donovan, Amanda R. Anderson
May 2016 – Client Alert
Why Your Businesses Cannot Ignore the IRS’s Proposed Regulations on Related Party Debt (Even if You Are Not a Multinational) Michael T. Donovan, Amanda R. Anderson
March 2016 – Client Alert
10th Circuit Upholds Sales and Use Tax Reporting Requirements on Out-of-State Retailers Michael T. Donovan, Amanda R. Anderson, Rachel M. Hirshberg
February 2016 – Client Alert
New Temporary Regulations Provide Important Clarifications on Allocations Relating to Foreign Taxes by Partnerships Amanda R. Anderson, Michael T. Donovan, Rachel M. Hirshberg
February 2016 – Client Alert
Howard Hughes Decision May Have a Big Impact on Residential Real Estate Developers Michael T. Donovan, Rachel M. Hirshberg
January 2016 – Client Alert
Tax Court Addresses Penalties on Lobbying by Private Foundations Michael T. Donovan, Rachel M. Hirshberg
January 2016 – Client Alert
The Bipartisan Budget Act of 2015 Michael T. Donovan, Rachel M. Hirshberg
December 2015 – Article
Considerations for Drafting a DST Master Lease: Triple Net Lease Plus? Commercial Leasing Law & Strategy Marisa L. Byram, Michael T. Donovan, Andrea M. Patton
1991-2015 – Treatise (supplemented semi-annually)
Banking and Lending Institution Forms LexisNexis, Sheshunoff Jacob W. Reby
August 19, 2015 – Client Alert
IRS Issues Proposed Regulations for Transactions Involving Transfers of Appreciated Assets to Partnerships Michael T. Donovan, Timothy G. Stewart, Rachel M. Hirshberg, Lawrence H. Weltman
2015 – Article
Banking and Lending Institution Forms, Chapter 23: Retirement Accounts Michael T. Donovan, Rachel M. Hirshberg
April 20, 2015 – Client Alert
IRS Issues Final Regulations for Charitable Hospitals Michael T. Donovan, Timothy G. Stewart, R. Scott Moore
March 18, 2015 – Client Alert
Tax Development: Proposed Rules to Unify Income Taxation of Pass-through Entities Michael T. Donovan, Timothy G. Stewart, Lawrence H. Weltman, Rachel M. Hirshberg
November 10, 2014 – Client Alert
IRS Releases Final Regulations on All Cash D Reorganizations Michael T. Donovan, Timothy G. Stewart
October 17, 2014 – Client Alert
Recent Tax Developments: Tax-exempt Employee Meals, Indebtness of S Corporations to Their Shareholders, and Unsecured Notes Contributed by Partners Michael T. Donovan, Timothy G. Stewart
October 3, 2014 – Article
Material Participation by Trusts: Questions Remain after Frank Aragona Trust The Journal of Taxation Michael T. Donovan, Timothy G. Stewart
July 7, 2014 – Client Alert
Recent Tax Court Decisions Will Have a Big Impact on Real Estate Developers Michael T. Donovan, Timothy G. Stewart
