Mondaq USA: Tax > Income Tax
McDermott Will & Emery
High Net Worth Taxpayers
Andrews Kurth Kenyon LLP
On March 15, 2018, the Federal Energy Regulatory Commission ("Commission") unanimously decided to change its policy regarding income tax allowances for Master Limited Partnerships ("MLPs")...
McDermott Will & Emery
Partners Jay Singer and Alexander Lee discuss the ins and outs of the section 163(j) limitation as it applies to consolidated groups, partnerships, and other US taxpayers.
McDermott Will & Emery
Partners Caroline Ngo, Enrica Ma and Alexander Lee discuss the implications of the GILTI provision and possible planning opportunities.
Morgan Lewis
Due to the varying methods of state conformity to the Internal Revenue Code, both the prior and current versions of Section 162(m) continue to be a consideration for state taxes.
Kramer Levin Naftalis & Frankel LLP
In their article "REITs and Their Shareholders Stand to Gain Under New Tax Law," which appeared in the March 2, 2018, issue of Commercial Observer, Tax partner Barry Herzog and associate Rita Celebrezze D'Souza...
McDermott Will & Emery
Virginia and Georgia are two of the latest states to pass laws responding to the federal tax reform passed in December 2017, known as the Tax Cuts and Jobs Act (TCJA).
Ruchelman PLLC
The Tax Cuts and Jobs Act ("T.C.J.A.") brought many changes for non-corporate taxation, changing tax rates and repealing many popular deductions.
Ropes & Gray LLP
Among the sweeping changes included in the federal tax reform legislation passed last year by Congress are various reforms that may affect the federal tax benefit of charitable giving.
McDermott Will & Emery
States are moving to advance different solutions in their efforts to address federal tax reform.
Morgan Lewis
The adoption of Internal Revenue Code Section 83(i) under recent US tax reform will allow certain private company employees to defer federal income tax ...
Withers LLP
Recently enacted US tax reform was touted by President Trump and many Republicans as change meant to benefit the 'ordinary' American people by, amongst other things ...
Proskauer Rose LLP
The March § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 3.0%, up 0.2% from February.
McDermott Will & Emery
On January 19, a New York qui tam complaint was unsealed. This was unremarkable in and of itself, as there are many qui tam complaints progressing through the courts.
Governor Nathan Deal signed on Thursday a headline-grabbing proposal that would slash state income taxes while deep-sixing a lucrative tax exemption for homegrown Delta Air Lines.
Duane Morris LLP
Last month, Congress passed and President Donald Trump signed into law H.R. 1892, known as the Bipartisan Budget Act of 2018 (the Act).
Butler Snow LLP
The taxability of a "carried interest" has been subject to much debate.
Dickinson Wright PLLC
Traditional Special Need Planning has focused on the establishment and funding of Special Needs Trusts.
Day Pitney LLP
In Lender Management, LLC v. Commissioner, a memorandum decision[1] issued on December 13, 2017, the U.S. Tax Court ruled that expenses incurred by a single family office were deductible...
TMF Group
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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.
Ostrow Reisin Berk & Abrams
Be aware that some deadlines have been moved up or pushed back compared to previous years.
Ropes & Gray LLP
Despite continuing Internal Revenue Service budget cuts over the last several years and significant attrition among its most experienced special agents...
Dickinson Wright PLLC
Beginning in 2018 new Section 199A permits the owner of a non-C corporation business to deduct up to 20% of the owner's share of the company's qualified business income (QBI) from taxable income.
Moodys Gartner Tax Law LLP
Last week, Australian Prime Minister Malcolm Turnbull and President Trump commemorated the first 100 years of mateship between Australia and the United States.
Withers LLP
The 2017 Tax Act was signed into law on December 22, 2017. As part of the tax reform "simplification" process, there was a strong movement to eliminate the alternative minimum tax ("AMT") for corporations and individuals.
Withers LLP
December 2017 brought with it two important developments for single family offices. The first was from the US Tax Court's decision in Lender Management v. Commissioner ("Lender") released on December 15, 2017.
Butler Snow LLP
The 2017 Tax Cuts and Jobs Act, enacted Dec. 22, 2017 (the "Act"), offers new tax incentives aimed at benefiting low-income communities ("LICs") (as defined under the new markets tax credit...
Carlton Fields
Not only does the Tax Cuts and Jobs Act contain a tax incentive to promote the offering of paid family medical leave (FML), but it creates a lower-cost way to eliminate common complications ...
Duff and Phelps
On December 22, 2017, President Donald Trump signed the Tax Cuts and Jobs Act (the "Act") which introduced sweeping changes to the U.S. tax code.
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