Mondaq USA: Tax > Income Tax
Smith Gambrell & Russell LLP
I must confess that all this talk about estate tax repeal and farmers losing their corn fields has resulted in our clients being confused and my mother being worried.
Ruchelman PLLC
The new limitation on the deduction will increase the cost of owning a home, which will in turn depress home values.
Ruchelman PLLC
The U.S. person must prepare a valuation of the intangible property in accordance with rules set forth in the Treasury regulations.
Ruchelman PLLC
A participating F.F.I. files Form 8966, F.A.T.C.A. Report, annually with the I.R.S. The
Ruchelman PLLC
The U.S. Federal, state, and local governments typically offer tax benefits to businesses to encourage economic growth and investment in certain industries and geographic areas.
Torys LLP
The IRS has signaled its willingness to consider relaxing one of the chief requirements for a U.S. tax-deferred corporate spin-off—the requirement that the business being spun off ordinarily be revenue-generating.
Dickinson Wright PLLC
I recently had an opportunity to be involved in tax planning with "virtual currency", or "cryptocurrency", for the first time
Reed Smith
Recognizing that many business taxpayers are struggling to file their federal and state income tax returns on or before the extended filing deadline of October 15 because of the complexities
McDermott Will & Emery
The Illinois Department of Revenue (Department) announced that it will grant abatement of late filing penalties for taxpayers that file their Illinois business income tax returns...
Seyfarth Shaw LLP
In September, the IRS issued Rev. Proc. 2018-52 updating the IRS correction program, i.e., Employee Plans Compliance Resolution System ("EPCRS").
McDermott Will & Emery
Tax reform made many structural changes to our tax system. Changes to Code Section 274, however, sent shudders through corporate America.
Shearman & Sterling LLP
On September 25, 2018, the IRS announced that it is undertaking a study regarding the application of the five-year active trade or business requirement of Section 355(b) ...
Thompson Coburn LLP
The 2017 tax reform introduced a deduction generally equal to 20% of qualified business income (QBI) or the taxpayer's taxable income, subject to certain limitations.
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
Womble Bond Dickinson
On October 3, 2018, the South Carolina General Assembly overrode the gubernatorial veto of S.1043 , known as the "SCEDA Bill."
McLane Middleton, Professional Association
New tax law contains some pitfalls that should require switching your tax regimen.
Littler Mendelson
Those who find their livelihoods threatened by disruptive technologies have long rallied against those new innovations, finding an ally in governments willing to slow adoption.
Hunton Andrews Kurth LLP
All publicly-traded issuers have (or should have) a blackout policy that prohibits a designated individual from engaging in open-market transactions whenever such individual possesses material...
Proskauer Rose LLP
The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 3.4%, down slightly from 3.44% in September.
Dickinson Wright PLLC
The IRS has updated its "safe harbor explanations" for eligible rollover distributions to reflect recent statutory changes and IRS guidance. Employers should review this latest guidance...
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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.
Morgan Lewis
The US Department of the Treasury and the Internal Revenue Service on April 2 issued "Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31...
Morrison & Foerster LLP
In a release dated September 4, 2018, the IRS reminded taxpayers that the program that allowed for reduced civil liabilities for offshore reporting violations is coming to an end on September 28.
Carlton Fields
Now more than ever, companies must carefully consider the tax treatment of these payments when negotiating False Claims Act settlements with the DOJ.
Foley & Lardner
Clients frequently ask if they can provide incentive compensation to their employees and executives in a manner ...
Dickinson Wright PLLC
Often, when the economy hums along and grows, taxpayers overlook a major operating expense in their cash flow — property taxes (both real and personal).
Ostrow Reisin Berk & Abrams
Despite its name, the kiddie tax is far from child's play. As a result of the Tax Cuts and Jobs Act (TCJA) ...
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").
Mayer Brown
Every one of us has some guilty pleasure, whether it's watching soap operas, binging on jelly donuts, attending electronic dance music parties ...
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