Christopher Bird

Aug 26, 2024 | pe-magazin.com | Christopher Bird

Overview of Check-the-Box RulesUnder US federal income tax law, an entity is classified as either a corporation (opaque), a partnership (transparent), a disregarded entity (transparent) or a trust. A non-US entity’s default classification for US tax purposes will depend on whether the entity is a “per se” corporation versus an “eligible entity” and, in the case of an eligible entity, whether at least of the entity’s owners has unlimited liability under local law.

Jul 17, 2024 | evolveandascend.com | Jeremy Johnson |Christopher Bird

These ideas struck a cord with popular consciousness way back in the 1970s, when New Age ideas were just starting to get popular. A little book called The Secret Life of Plants, by Peter Tompkins and Christopher Bird, was published 1973. There are many interesting vignettes in the book, from actual science experiments to more metaphysical musings.

Sep 8, 2023 | jdsupra.com | Christopher Bird |Raj Tanden

On August 11, 2023, Stamford, Connecticut-based hedge fund manager Point72 Asset Management (“Point72”) filed a petition with the Tax Court contesting the IRS’s position that its owner, billionaire and New York Mets team owner Steve Cohen, cannot claim the “limited partner” exception to exclude US$344 million in partnership income from self-employment tax.1 Point72 is not alone.

Sep 8, 2023 | mondaq.com | Raj Tanden |Christopher Bird

On August 11, 2023, Stamford, Connecticut-based hedge fund manager Point72 Asset Management ("Point72") filed a petition with the Tax Court contesting the IRS's position that its owner, billionaire and New York Mets team owner Steve Cohen, cannot claim the "limited partner" exception to exclude US$344 million in partnership income from self-employment tax.1 Point72 is not alone.

Sep 7, 2023 | natlawreview.com | Christopher Bird

Thursday, September 7, 2023 On August 11, 2023, Stamford, Connecticut-based hedge fund manager Point72 Asset Management (“Point72”) filed a petition with the Tax Court contesting the IRS’s position that its owner, billionaire and New York Mets team owner Steve Cohen, cannot claim the “limited partner” exception to exclude US$344 million in partnership income from self-employment tax.1 Point72 is not alone.