Category Archives for "Articles & Blog"

Tax Court:  Foreign investors not taxable on sales/liquidations, of U.S. partnership interests

The U.S. Tax Court has ruled that a foreign investor in a U.S. (non-real estate) partnership is not taxable on his gain from the liquidation of the partnership.  The Court ruled that the transaction was essentially the same as a sale of stock in a U.S. corporation (which is also not taxed when the stockholder is not a U.S. person).  Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Com’r,  149 T.C. No. 3, July 13, 2017. The decision has no impact on  liquidations of interests in real estate partnerships, which are always taxable under FIRPTA.

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Partner Jeff Fessler Joins Client ContraVir Pharmaceuticals, Inc. at NASDAQ Opening Bell Ringing

Press Release – New York, NY – March 22, 2016 – Sichenzia Ross Friedman Ference LLP partner Jeff Fessler joined representatives of client ContraVir Pharmaceuticals, Inc., a biopharmaceutical company focused on the development and commercialization of targeted antiviral therapies, at the NASDAQ MarketSite in Times Square to ring the March 21 closing bell. continue reading >>

Blog Post – Founding Partner Marc Ross Shares “Regulation A+: Funding The Start-up”


Start-ups looking to raise no more than $50 million now have the ability to do so by a Regulation A+ offering.  The recent amendments to Regulation A, which is Regulation A+, under the Securities Act of 1933, as amended (the “Securities Act”), allow companies to increase the amount of capital that they can raise in a Regulation A offering from $5 million to $50 million over a 12-month period. continue reading >>

FAST Act Includes Changes to Securities Laws

By Avital Perlman

President Obama signed the Fixing America’s Surface Transportation Act, or FAST Act, into law on December 4, 2015.  The FAST Act, which is aimed at improving the country’s surface transportation infrastructure, also contains several sections that amend securities laws to ease regulatory burdens for smaller companies.

Improving Access to Capital for Emerging Growth Companies, or EGCs continue reading >>

International Tax Planning II — Inbound

In our last blog post covering international tax planning, we focused on the unique tax traps related to international acquisitions. In our final installment, we discuss the tax considerations for foreign businesses looking to acquire companies in the U.S.


The U.S. is still the big apple for most foreign businesses, but deciding how to get a bite of it requires careful tax planning.

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23 States Legalized Marijuana – Bankruptcy Courts Remind Us That It’s Legal in None of Them

“There was a time a few years ago when the United States was spoken of in the plural number.
Men said ‘the United States are’ — ‘the United States have’ — ‘the United States were.’ But the war changed all that.”   The Washington Post, April 24, 1887.   The phrase “United States” became a singular noun after the Civil War. continue reading >>