Mondaq USA: Tax > Income Tax
Ropes & Gray LLP
In Notice 2018-99, issued December 10, 2018 (the "Notice"), the IRS has provided interim guidance on determining the amount of unrelated business taxable income ...
Fenwick & West LLP
Released on November 30, 2018, the foreign tax credit proposed regulations provide a comprehensive new framework for calculating the foreign tax credit in light of several changes made by the Tax Cuts
Mintz
As of December 2018, 37 states (including DC) have adopted Medicaid expansion. Of the remaining 14 states, some are considering expanding Medicaid
Mayer Brown
In September, the State of Hawaii Department of Taxation issued a letter ruling (Hawaii Letter Ruling No. 2018-01) that clarified the "placed in service" requirement in the application of the Renewable Energy Technologies Income Tax Credit ("RETITC") in Hawaii.
Proskauer Rose LLP
The IRS recently issued Notice 2018-95 to provide transition relief to 403(b) plans that erroneously excluded part-time employees from eligibility to make elective deferrals when the employees should have been eligible to participate under the "once-in-always-in" requirement ("OIAI").
Duane Morris LLP
It has been almost a year since passage of the most sweeping tax legislation, known as the Tax Cuts and Jobs Act ("TCJA"), in more than 30 years.
Carlton Fields
This alert should interest sponsors of retirement plans subject to IRC sections 401(k), 403(b), or 457(b) that authorize hardship distributions ...
Ruchelman PLLC
The first step in advising a foreign individual who is neither a U.S. citizen nor a green card holder on U.S. income tax laws is to determine the person's residence ...
Ruchelman PLLC
The 2017 Tax Cuts and Jobs Act ("T.C.J.A.") introduced a new anti-abuse tax regime applicable to controlled foreign corporations ("C.F.C.'s").
Caplin & Drysdale
For example, suppose that Lydia and Lawrence traditionally give $20,000 per year to charity.
Morrison & Foerster LLP
The New York Appellate Division, Third Department, has upheld the dismissal of a declaratory judgment action ...
Duane Morris LLP
On November 20, 2018, the IRS announced a new and updated voluntary disclosure program (UVDP). The UVDP imposes much harsher financial penalties for taxpayers who missed the deadline...
Morgan Lewis
In Notice 2018-90, the Internal Revenue Service extends the transition relief period for the new escheated IRA federal income tax withholding and reporting rules by one year.
Day Pitney LLP
Proceedings in the Tax Court case of Hellmann v. Commissioner provided additional clarity on whether expenses incurred by a single family office are deductible as trade or business expenses...
Shearman & Sterling LLP
On November 26, 2018, the Treasury Department and the Internal Revenue Service issued highly-anticipated regulations regarding the new section 163(j) limitation on business interest deductions.
Ostrow Reisin Berk & Abrams
The IRS released temporary guidance about the new interest expense limitation in April. Now, proposed regulations have been published that significantly expand on the temporary guidance.
McLane Middleton, Professional Association
Buried in the 2017 tax bill is a tax deferral and basis boosting provision aimed at luring investors to fund real estate development projects and new businesses in distressed, low-income communities.
Caplin & Drysdale
On November 29, 2018, the IRS released updated Voluntary Disclosure Practice (VCP) procedures applicable to both offshore and domestic voluntary disclosures
Hunton Andrews Kurth LLP
Comments on the NOPR are due thirty days after it is published in the Federal Register.
TMF Group
Para las compañías con sede en Estados Unidos, el mercado europeo puede ser particularmente complejo.
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Kramer Levin Naftalis & Frankel LLP
President Trump signed sweeping tax legislation into law on Dec. 22, 2017, resulting in several significant changes to the wealth transfer tax system, effective as of Jan. 1, 2018.
Pryor Cashman LLP
Public Law 115-97, commonly referred to as the Tax Cuts and Jobs Act (the "Act"), was signed into law on Dec. 22, 2017.
Stroock & Stroock & Lavan LLP
The 2017 Tax Cuts and Jobs Act created a new incentive for investment in qualified low-income communities known as qualified opportunity zones ("QOZs").
Jeffer Mangels Butler & Mitchell LLP
Real estate developers have a new source of investment for their development projects, created by the Tax Cuts and Jobs Act of 2017
Poyner Spruill LLP
Deep within the text of the Tax Cuts and Jobs Act of 2017 (TCJA) are two provisions that will have a significant effect on both alimony and child support.
Stites & Harbison PLLC
On October 19, 2018, the U.S. Department of Treasury and the Internal Revenue Service released the first set of the proposed regulations.
Seyfarth Shaw LLP
Hopefully still in time for 2019 plan design discussions, on November 9, 2018, the Department of the Treasury and the Internal Revenue Service (IRS) issued a Notice of Proposed Rulemaking to amend IRS regulations related to hardship distributions from 401(k) and 403(b) plans
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
The overall tenor of the proposed regulations is economic flexibility, and to that end, the proposed regulations are helpful to investors.
Day Pitney LLP
Proceedings in the Tax Court case of Hellmann v. Commissioner provided additional clarity on whether expenses incurred by a single family office are deductible as trade or business expenses...
Proskauer Rose LLP
Impact Of Proposed Regulations Under Section 956 On Lending Arrangements Involving U.S. Corporate Borrowers
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