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OGE Issues Final Rule on Gifts

Client Alert | 1 min read | 11.22.16

The Office of Government Ethics has issued a final rule revising the Standards of Ethical Conduct for Employees of the Executive Branch applicable to the solicitation and acceptance of gifts from outside sources imposing a duty to decline otherwise permissible gifts when the appearance of impropriety is present, adding new examples of how to apply the rules, codifying previous interpretations of the gift rule, and retaining the $20 de minimis exception. In the rule, discussed more fully here, OGE says it will provide additional guidance and training as warranted.

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Client Alert | 3 min read | 07.13.26

Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine

Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below....