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Pillsbury Winthrop Shaw Pittman LLP

Cancellation of Debt Income: The Qualified Real Property Business Indebtedness Exception

Pillsbury Winthrop Shaw Pittman LLP on

This is the second in our series of alerts on taxable cancellation of debt income. When debt is cancelled or discharged, the debt generally becomes taxable income, called cancellation of debt income....more

Eversheds Sutherland (US) LLP

Only the Lonely: “Lonely” Life Insurance Companies Confront New Issues Under Proposed Debt-Equity Regulations

Eversheds Sutherland (US) LLP on

The rules of IRC § 1504 and Treas. Reg. § 1.1502-47 provide the general parameters for determining whether a domestic life insurance company (within the meaning of IRC § 816(a)) may join in filing a consolidated U.S. federal...more

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