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Winthrop Shaw Pittman LLP is an international law
firm with offices in San Francisco, New
York, Washington, D.C., Los Angeles, London,
Shanghai, Tokyo and Abu Dhabi, as
well as Northern Virginia,
Houston, Texas
and San Diego, Sacramento and Palo Alto, California. This material is presented as a World Wide Web demonstration by the tax department of Pillsbury Winthrop Shaw Pittman LLP. Comments are welcome on the design or content of this material. Latest ItemsOur February 2013 Tax Bulletin, containing Qualified Small Business Stock Developments (11K) and Tax Return Preparer Litigation (9K). View the printed, Adobe Acrobat (137K) version. Our April 2012 International Tax Bulletin, containing FATCA Creates New Issues for Cross-Border Stock and Other Incentive Compensation Plans (14K) and New FATCA Regulations Solve Some Issues for Pension Plans, But Other Problems Remain (16K). View the printed, Adobe Acrobat (234K) version. Our June 2011 International Tax Bulletin, Foreign Accounts—Extended Due Date for Certain FBARs for 2009 and Earlier (2.5K). Our May 2011 International Tax Bulletin, Foreign Accounts—Recent IRS Enforcement Activity and June 30th Reporting Deadline (16K). View the printed, Adobe Acrobat (187K) version. Our January 2011 State & Local Tax Bulletin, containing Governor Brown's 2011-2012 California Budget Tax Proposals (5K) and California Franchise Tax Board—Mere Ownership of Disregarded Entity Creates Franchise Tax Nexus (6K). View the printed, Adobe Acrobat (137K) version. Our November 2010 Tax Bulletin, New IRS Reporting Required in Early 2011 for 2010 Exercises of Incentive Stock Options and Transfers of Stock Purchased Under ESPP (7K). View the printed, Adobe Acrobat (134K) version. Our November 2010 State & Local Tax Bulletin, California Franchise Tax Developments—Fall 2010 (82K). View the printed, Adobe Acrobat (351K) version. Our October 2010 State & Local Tax Bulletin, Tax Provsions of the 2010-2011 California Budget (10K). View the printed, Adobe Acrobat (141K) version. Our August 2010 International Tax Bulletin, Foreign Tax Credit Changes in P.L. 111-226 (20K). View the printed, Adobe Acrobat (162K) version. Our June 2010 Tax Bulletin, containing July 21st Deadline for Therapeutic Discovery Grant or Tax Credit Applications (10K) and Recent IRS Rulings Clarify Tax Treatment of Registered Domestic Partners (8K). View the printed, Adobe Acrobat (188K) version. Our June 2010 State & Local Tax Bulletin, California Franchise Tax Developments—Spring 2010 (83K). View the printed, Adobe Acrobat (348K) version. Our May 2010 State & Local Tax Bulletin, Understanding the Types of Penalties that States May Impose, Potential Relief and Constitutional Considerations (46K). View the printed, Adobe Acrobat (253K) version. Our March 2010 Tax Bulletin, Codification of the Economic Substance Doctrine: Bright Lines May Create New Uncertainties for Tax-Sensitive Transactions (14K). View the printed, Adobe Acrobat (151K) version. Our March 2010 International Tax Bulletin, HIRE Act Contains FATCA Provisions Combatting Offshore Tax Evasion (17K). View the printed, Adobe Acrobat (153K) version. Our March 2010 Corporate Tax Bulletin, 5th Circuit Decision Highlights Tax Loss Carryforwards' Effect on M&A Deals (6K). View the printed, Adobe Acrobat (119K) version. Our February 2010 Tax Bulletin, President's Budget Seeks to Expand or Extend Several Business Tax Credits and Deductions (7K). View the printed, Adobe Acrobat (123K) version. Our December 2009 State & Local Tax Bulletin, containing New California Deadlines for Disclosing Certain Proposition 13 Changes in Ownership (7K) and California Ballot Measures Would Cut Proposition 13 Protection for Commercial Properties (11K). View the printed, Adobe Acrobat (184K) version. Our November 2009 Corporate Tax Bulletin, IRS Issues Guidance on Extended Net Operating Loss Carryback Period (14K). View the printed, Adobe Acrobat (226K) version. Our October 2009 State & Local Tax Bulletin, California Franchise Tax Developments—Fall 2009 (76K). View the printed, Adobe Acrobat (320K) version. Our September 2009 Tax Bulletin, September 16, 2009 Deadline for Advanced Energy Project Credit Applications (8K). View the printed, Adobe Acrobat (91K) version. Our August 2009 Tax Bulletin, Treasury Opens "Cash Grant Window" for Renewables (9K). View the printed, Adobe Acrobat (141K) version. Our August 2009 California Property Tax Alert, Impending Deadlines for 2009 California Property Tax Savings (6K). Our June 2009 Tax Bulletin, Guidance on Energy Tax Credit Election (17K). View the printed, Adobe Acrobat (140K) version. Our June 2009 State & Local Tax Bulletin, California Limits Tax Credit Utilization, But Allows Assignment to Unitary Affiliates (18K). View the printed, Adobe Acrobat (139K) version. Our May 2009 State & Local Tax Bulletin, containing California Suspends Net Operating Loss Deduction (9K) and Guidance on California's New 20 Percent Corporate Understatement Penalty (11K). View the printed, Adobe Acrobat (194K) version. Our April 2009 State & Local Tax Bulletin, California Franchise Tax Developments—Spring 2009 (74K). View the printed, Adobe Acrobat (259K) version. Our April 2009 Corporate Tax Bulletin, Debt Relief Provisions of the Stimulus Act (27K). View the printed, Adobe Acrobat (169K) version. Our March 2009 Tax Bulletin, IRS Provides Guidance on Deferred Compensation from Offshore Funds (14K). View the printed, Adobe Acrobat (143K) version. Our March 2009 State & Local Tax Bulletin, containing Tax Provisions of California Budget Bills (19K) and California Franchise Tax Board Releases Draft FAQs for New 20 Percent Corporate Understatement Penalty (9K). View the printed, Adobe Acrobat (186K) version. Our February 2009 State & Local Tax Bulletin, California Franchise Tax Developments—Winter 2009 (74K). View the printed, Adobe Acrobat (280K) version. Our November 2008 Tax Bulletin, containing Energy Tax Highlights from the_ Economic Rescue Act (15K) and Offshore Deferred Compensation to be Taxable at Time of Vesting (11K). View the printed, Adobe Acrobat (212K) version. Our November 2008 State & Local Tax Bulletin, California Franchise Tax Developments—Fall 2008 (80K). View the printed, Adobe Acrobat (292K) version. Our October 2008 State & Local Tax Bulletin, containing California Imposes New 20 Percent Understatement Penalty on Corporate Taxpayers (6K) and Bundled or Applicational Software Is Not Subjcet to Personal Property Tax (6K). View the printed, Adobe Acrobat (178K) version. The IRS' October 1, 2008 news release, IRS Sends Compliance Questionnaires to 400 Colleges and Universities (18K). Our July 2008 International Tax Bulletin, Significant Changes to U.S. Taxation of Expatriating Citizens and Long-Term Residents (21K). View the printed, Adobe Acrobat (172K) version. Our March 2008 Tax Bulletin, containing IRS 162(m) Ruling Requires Review of Incentive Pay Arrangements (9K), and Supreme Court Decision May Spur Individual and Class Actions Against ERISA Fiduciaries for Defined Contribution Plans (14K). View the printed, Adobe Acrobat (229K) version. See our Tax Bulletins listing for earlier material or use our search feature.
Other Tax-Related TopicsWe've added a new feature to our Applicable Federal Rate pages. You can now retrieve the actual IRS Revenue Rulings (as they appear in the Internal Revenue Bulletin) containing the AFRs for January 1996 through the most recently available month. These Revenue Rulings are in Adobe Acrobat pdf format, so you'll need an Acrobat-enabled browser, or the Acrobat Reader, to view them. An Introduction to U.S. Taxation of Corporate Acquisitions. A Tax Page "classic," now updated for developments through September 2007, including 2003 disregarded entity merger regulations, 2004 "anti-inversion" legislation, 2006 foreign merger regulations and 2007 continuity of interest "signing date" temporary regulations.
Section 83 Materials.
Code and
Regulations
relating to "property transfered in connection with the performance
of services" and a
Other Pillsbury Winthrop Shaw Pittman MaterialThe general Pillsbury Winthrop Shaw Pittman LLP web site. About this SiteWe have tested these pages with other but by no means all browsers, so if you experience difficulties viewing this material, please let us know. The information presented is only of a general nature, intended simply as background material, is current only as of its indicated date, omits many details and special rules and accordingly cannot be regarded as legal or tax advice. The information presented is not intended to constitute a complete analysis of all tax considerations. Internal Revenue Service regulations generally provide that, for the purpose of avoiding United States federal tax penalties, a taxpayer may rely only on formal written opinions meeting specific regulatory requirements. The information presented does not meet those requirements. Accordingly, the information presented was not intended or written to be used, and a taxpayer cannot use it, for the purpose of avoiding United States federal or other tax penalties or for the purpose of promoting, marketing or recommending to another party any tax-related matters. This World Wide Web demonstration is under the direction of Brian Wainwright, a tax partner in the Palo Alto office of Pillsbury Winthrop Shaw Pittman LLP.
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