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Adobe PDFThe IRS and Treasury Issue New Anti-Inversion Guidance
James R. Barry, Jason S. Bazar, Lee Morlock; Mayer Brown LLP;
Legal Alert/Article
September 26, 2014, previously published on September 25, 2014
Following weeks of anticipation and speculation about administrative guidance on corporate inversions, the Internal Revenue Service (“IRS”) and the Treasury Department (“Treasury”) released Notice 2014-52 (“Notice”) on September 22, 2014, describing new...

 

Adobe PDFIRS and Treasury Issue Long-Awaited Guidance on Corporate Inversions and “Disqualified Stock”
James R. Barry, Jason S. Bazar, Michael K. Marion, Lee Morlock; Mayer Brown LLP;
Legal Alert/Article
January 31, 2014, previously published on January 27, 2014
On January 16, 2014, the Internal Revenue Service (the “IRS”) and the Treasury Department (the “Treasury”) issued longawaited temporary and proposed regulations under Code section 7874 relating to corporate inversions (the “Regulations”).