May 23, 2019

It may soon be easier for firms to spin off R&D-intensive businesses.

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The proposed regulations provide guidance on the withholding requirements for transfers of partnership interests by foreigners.

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On April 17, 2019, the IRS and Treasury Department issued new proposed regulations on the Opportunity Zone program. These regulations supplement an initial set of proposed regulations, which we previously discussed.  Here we summarize the new proposed regulations.

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