Classifying Tax Guidance According to End Users
The federal government issues tax guidance to maximize taxpayers’ voluntary compliance with, and the Service’s consistent enforcement of, the federal income tax.
The Tax Lawyer | Winter 2020
Volume 73, Issue 2
Articles
Whose Earnings and Profits? What Dividend? A Discussion Based on the Dr Pepper–Keurig Transaction
In July 2018, Dr Pepper Snapple Group, Inc. (“DPSG”) acquired all the stock of the Maple Parent Holdings Corp. (better known as “Keurig”) in exchange for DPSG common stock.
State and Local Tax
Red States, Blue States: Lessons from the State Death Tax Credit and the “SALT” Deduction
Since 1861, every version of the federal income tax has included a deduction for state and local taxes (often referred to, using a popular tax acronym, as the “SALT deduction”).