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Winthrop Shaw Pittman LLP is a United States law
firm with offices in San Francisco, New
York, Washington, D.C., Los Angeles, London,
Shanghai and Tokyo as
well as Northern Virginia,
Houston, Texas
and San Diego, Sacramento, Palo Alto
and Orange County, 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 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. We now have listed in one place links to all our Section 409A Material, including the December 2007 and November 2007 Tax Bulletins listed below. Our December 2007 Tax Bulletin, IRS Announces Limited Correction Program for Nonqualified Deferred Compensation Plans (19K). View the printed, Adobe Acrobat (190K) version. Our November 2007 Tax Bulletin, IRS Extends 409A Transition Relief and Provides Guidance on 2007 Reporting and Withholding (18K). View the printed, Adobe Acrobat (172K) version. Our November 2007 State & Local Tax Bulletin, California Franchise Tax Developments—Fall 2007 (72K). View the printed, Adobe Acrobat (310K) version. Our September 2007 Tax Bulletin, containing District Court Holds Tax Accrual Workpapers Are Protected by the Work Product Privilege (13K), and IRS Extends Deadline for Some, But Not All, Section 409A Document Compliance Amendments (21K). View the printed, Adobe Acrobat (232K) version. Our July 2007 Partnership Tax Bulletin, Congress Proposes to Increase Fund Managers' Taxes on Carried Interests (14K). View the printed, Adobe Acrobat (179K) version. Eileen J. O'Connor Joins Pillsbury as Partner in Washington, D.C.—Will Lead New Federal Tax Controversy and Tax Policy Team. See the full press release. Our May 2007 Tax Bulletin, containing IRS Issues Final Regulation on Nonqualified Deferred Compensation (26K). View the printed, Adobe Acrobat (184K) version. IRS Reminds Large Exempt Organizations of Electronic Filing Requirement for May 15 Deadline, our May 2006 Exempt Organizations Bulletin (4K). Our March 2006 State & Local Tax Bulletin, containing DC Court Strikes Down Unincorporated Business Franchise Tax on Nonresident Individuals in Bender v. District of Columbia (9K) and San Francisco Court Rules California LLC Tax Unconstitutional (7K). View the printed, Adobe Acrobat (163K) version. Our December 2005 Tax Bulletin, The Domestic Production Activities Deduction—Proposed Regulations Under Section 199 (46K). View the printed, Adobe Acrobat (217K) version. Our November 2005 State & Local Tax Bulletin, Franchise Tax Board's Attempt to Apply Expense Attribution is Soundly Rejected (10K). View the printed, Adobe Acrobat (115K) version. Our October 2005 Tax Bulletin, discussing the proposed regulations under section 409A (deferred compensation) and containing Proposed Section 409A Regulations Provide Increased Flexibility for Nonqualified Deferred Compensation Plans (39K), Stock Compensation Provisions in Proposed Section 409A Regulations (15K) and Proposed Regulations Clarify Application of Section 409A to Foreign Benefit Arrangements (13K). View the printed, Adobe Acrobat (219K) version. Our October 2005 State & Local Tax Bulletin, California Franchise Tax Developments—Fall 2005 (51K). View the printed, Adobe Acrobat (264K) version. Our October 2005 International Tax Bulletin, United States and Sweden Sign New Income Tax Treaty Protocol (8K). View the printed, Adobe Acrobat (127K) version. Our June 2005 Tax Bulletin, New Rules Governing Written Tax Advice, discussing the new Circular 230 rules (9K). View the printed, Adobe Acrobat (183K) version. Our June 2005 State & Local Tax Bulletin, containing California Franchise Tax Developments (52K) and State Tax Implications of Repatriation of Foreign Earnings (9K). View the printed, Adobe Acrobat (306K) version. Our June 2005 Exempt Organizations Bulletin, discussing settlement of the first "intermediate sanctions" case to reach IRS Appeals (3K). Our June 2005 Partnership Tax Bulletin, Treasury Revisits Guidance on Partnership Interests Exchanged for Services (23K). View the printed, Adobe Acrobat (151K) version. Our April 2005 State & Local Tax Bulletin, California Franchise Tax Developments (40K). View the printed, Adobe Acrobat (234K) version. Our January 2005 State & Local Tax Bulletin, Callifornia Tax Amnesty . . . Not? (46K). View the printed, Adobe Acrobat (177K) version. Our January 2005 Tax Bulletin, 2004 Jobs Act: Overhual of Tax Shelter Rules (12K). View the printed, Adobe Acrobat (110K) version. Our November 2004 International Tax Bulletin, IRS Proposes Section 482 Regulations on Intangible Property and Services (58K). View the printed, Adobe Acrobat (236K) version. Our November 2004 State & Local Tax Bulletin, California Franchise, Income and Sales and Use Tax Developments (34K). View the printed, Adobe Acrobat (190K) version. Our October 2004 Tax Bulletin, New Tax Law Brings Broad Changes to Nonqualified Deferred Compensation Arrangements (30K). View the printed, Adobe Acrobat (169K) version. Our June 2004 State & Local Tax Bulletin, Current Developments in Property Taxation (26K). View the printed, Adobe Acrobat (178K) version. Our May 2004 State & Local Tax Bulletin, containing Current California Franchise Tax Developments (32K), California Franchise Tax Administrative Procedures (24K) and California Tax Shelter Rules (47K). View the printed, Adobe Acrobat (385K) 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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