Bowon Koh
Associate
Bowon Koh is an associate in the Tax Department.
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Recently, several of the presidential candidates and other prominent Democrats have suggested a number of different tax policy proposals, including wealth taxes, mark-to-market taxation, a VAT, additional taxes, increased income tax rates, and increased gift and estate taxes. This chart illustrates the various proposals, and this blog summarizes them.[1] This blog was updated on November … Continue Reading
On May 3, the Internal Revenue Service (the IRS) issued Revenue Ruling 2017-09 (the “Ruling”), which helpfully clarifies that the separate steps of a typical “north-south” spinoff transaction will be respected, and announced that it would once again issue private letter rulings on north-south transactions.… Continue Reading
Democratic Tax Policy Proposals
By David S. Miller, Bowon Koh and Sean M. Webb on Posted in In the news, Tax Policy, Tax Reform
IRS Issues Guidance on “North-South” Transactions
By Richard M. Corn, David S. Miller and Bowon Koh on Posted in Section 355
