Publications Memos Go Back Recent Proposed Regulations Defining the Scope of a Plan Under Section 355(e) 02.01.01 The Internal Revenue Service issued new proposed regulations defining the scope of a plan under section 355(e). Related Insights 06.24.25 | Publications Senate Bill Pulls Some Punches, but Would Still Phase Out Tax Credits for Future Clean Energy Projects 06.18.25 | Publications The Senate Finance Committee’s Proposed Section 899 Would Increase Taxes on Certain Foreign Individuals and Entities Majority-Owned by Such Individuals 05.30.25 | Publications Tax Court Finds Management Company Limited Partners Do Not Qualify for the Self-Employment Tax Exception Related Services Related Practice Areas Tax