Articles

Taxpayers Not Allowed to Revoke Tax Elections Based on Later Change in Regulation Regulations frequently change as Congress adopts new policies and the IRS issues new or revised regulations implementing those policy changes. Tax elections based on e...

In an economy in which the trial attorney's triumphs are often foiled by an insolvent judgment debtor, prior secured creditors, and bankruptcy, we should all keep in mind the advantages that may be offered to our clients by prejudgment relief in the...

The question whether real estate developers should dissolve their limited liability companies ("LLCs") that they typically create for development projects has been a hot topic for the past several years in Washington. As we reported in the November 2...