Mondaq USA: Tax > Income Tax
Ogletree, Deakins, Nash, Smoak & Stewart
With one exception addressed below, the TCJA generally disallows any employer deduction for providing qualified parking to employees.
Morrison & Foerster LLP
Welcome to the latest issue of New York Tax Insights.
Dickinson Wright PLLC
With the 2018 deadline for filing of individual income tax returns just around the corner, taxpayers should be aware of the recent announcement by the IRS of expanded relief from penalties for individuals whose 2018...
Mayer Brown
Section 956 of the US Internal Revenue Code ("Section 956") has historically loomed large in the context of finance transactions because it limited the ability of US borrowers to use overseas assets
Reinhart Boerner Van Deuren s.c.
Attorney Robert J. Misey, Jr. offers advice published in the December/January (2018) Journal of Tax Practice & Procedure
Ropes & Gray LLP
On March 21, 2019, the IRS announced it is temporarily suspending two revenue rulings addressing tax-free spinoffs.
Moritt, Hock & Hamroff LLP
Rev. Rul. 57-464 and Rev. Rul. 57-492 have recently been suspended pending completion of a study by the Treasury Department and Internal Revenue Service concerning the five-year,
Mayer Brown
As previously discussed on this blog, Maryland, in 2017, become the first state in the county to offer an income tax credit for energy storage systems and, to our knowledge,
Ruchelman PLLC
Code ง59A was enacted to impose tax on U.S. corporations with substantial gross receipts when base erosion payments to related entities ...
Ruchelman PLLC
The U.S. Federal deficit is expected to reach $1 trillion in 2019. Meanwhile, a hedge fund billionaire recently purchased a New York City condominium ...
Ruchelman PLLC
Nothing is certain in this world, except death and taxes – and even taxes are subject to change.
Ruchelman PLLC
When foreign corporations have certain activities in the U.S., the question often arises as to whether a taxable presence exists in the U.S. for Federal income tax purposes.
Womble Bond Dickinson
US Treasury has now published detailed guidance on a significant US corporate tax rate benefit for any US company that conducts direct sales of property and/or services to foreign persons for foreign
Arnold & Porter
The US Internal Revenue Service and the US Department of Treasury recently released proposed regulations that may provide relief to individual US Shareholders of "controlled foreign corporations" ...
Foley & Lardner
Attention tax-exempt entity employers: Starting with tax filings this year (for your taxable year that began in 2018) ...
Jeffer Mangels Butler & Mitchell LLP
Different rates and withholding amounts generally apply to these two categories of income, as described below.
Ostrow Reisin Berk & Abrams
Any interest in excess of those amounts is limited to 30% of adjusted taxable income.
Ostrow Reisin Berk & Abrams
Here are four major changes that are likely to save taxes for domestic manufacturers.
Womble Bond Dickinson
The 2017 Tax Cut and Jobs Act ("TCJA") introduced a number of provisions that fundamentally change the way that the US taxes income from the foreign operations of US groups
Duff and Phelps
On March 1, 2019, the APMA program announced the introduction of a new Excel-based model which taxpayers that are seeking an APA may be required to complete as part of the APA process.
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Ruchelman PLLC
On August 8, 2018, the I.R.S. issued much-awaited proposed regulations under new Code ง199A, which was added by the 2017 Tax Cuts and Jobs Act. The provision was initially discussed in detail in our February 2018 edition.
Womble Bond Dickinson
Were the Beatles still recording today, they might have to add this verse to Taxman.
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
Mayer Brown
The deduction for interest has been under some pressure lately. In particular, the Tax Cuts and Jobs Act (P.L. 115-97) recently amended Section 163(j) of the Internal Revenue Code of 1986 ...
Proskauer Rose LLP
The passthrough deduction provides a maximum effective rate of 29.6%.
Duff and Phelps
On March 1, 2019, the APMA program announced the introduction of a new Excel-based model which taxpayers that are seeking an APA may be required to complete as part of the APA process.
Arnold & Porter
The US Internal Revenue Service and the US Department of Treasury recently released proposed regulations that may provide relief to individual US Shareholders of "controlled foreign corporations" ...
Ruchelman PLLC
The U.S. Federal deficit is expected to reach $1 trillion in 2019. Meanwhile, a hedge fund billionaire recently purchased a New York City condominium ...
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 ...
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
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