Mondaq USA: Tax > Income Tax
Asit Mehta & Associates
The Central Board of Direct Taxes issued its final guidelines in January 2017 to determine the Place of Effective Management (POEM) of a company.
Reed Smith
On November 8, 2016, California voters approved the Control, Regulate and Tax Adult Use of Marijuana Act (Prop 64), which legalized the recreational use of cannabis by adults who are 21 years and older.
Duane Morris LLP
Below we highlight several easy-to-apply tax planning opportunities for 2018.
Womble Bond Dickinson
Opportunity Zones are a powerful new economic development tool, designed to mobilize investment in underserved communities across the nation.
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act (TCJA) will likely reduce the tax benefits of your charitable contributions.
Ostrow Reisin Berk & Abrams
Most people would think that a dentist would not qualify as a real estate professional who is allowed to deduct rental real estate losses.
Reed Smith
California briefly posted online a draft notice containing new use tax collection rules for retailers, indicating that it may imminently adopt use tax nexus thresholds similar to South Dakota's.
Ogletree, Deakins, Nash, Smoak & Stewart
The Internal Revenue Service (IRS) recently clarified its position on two fringe benefits provided to employees on global assignments: tax equalization services and tax return preparation services.
Morrison & Foerster LLP
Welcome to the latest issue of New York Tax Insights.
Ruchelman PLLC
In today's global environment, it is not surprising to find that a beneficiary of a foreign estate or trust is living in the U.S.
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
The Tax Cuts and Jobs Act enacted in late December 2017 created a new capital gains exemption for taxpayers who make long-term investments ...
Pryor Cashman LLP
Judith Poller, Co-Chair of Pryor Cashman's Family Law Group, spoke with the New York Times about how the newly-enacted Tax Cuts and Jobs Act will impact wealthy Americans contemplating divorce.
Ruchelman PLLC
On August 1, 2018, the I.R.S. issued 145 pages of proposed regulations (REG-104226-18) relating to the Code §965 Transition Tax applicable to the 2017 taxable year of U.S. Shareholders...
Ostrow Reisin Berk & Abrams
President Trump and Republican lawmakers currently are considering a second round of tax reform legislation as a follow-up to last year's Tax Cuts and Jobs Act (TCJA).
Day Pitney LLP
There are, however, several strategies taxpayers can use to maximize available deductions while continuing to provide support to charitable causes.
Mayer Brown
On July 18, 2018, the US Federal Energy Regulatory Commission (FERC) adopted Order No. 849 (Order) to force a review of cost-based rates and to implement its Policy on the Treatment of Income Taxes...
Holland & Knight
A recent IRS private letter ruling, PLR 201825003, highlights the important differences between U.S. federal income tax and gift tax treatment of charitable donations.
Ropes & Gray LLP
As a result, the Tax Court held that the regulation did not meet the reasoned decision-making standard in the State Farm Supreme Court case.
Troutman Sanders LLP
On July 18, 2018, FERC issued Order No. 849, finalizing its procedures and regulations regarding the effect of reduced corporate income taxes on certain natural gas pipelines and their rates at FERC.
Day Pitney LLP
Gifting strategies should be reviewed in light of changes to federal income tax law, the increasing disparity in state income tax rates and the fact that, for many clients, income tax savings will be the primary concern.
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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.
Ruchelman PLLC
On August 1, 2018, the I.R.S. issued 145 pages of proposed regulations (REG-104226-18) relating to the Code §965 Transition Tax applicable to the 2017 taxable year of U.S. Shareholders...
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.
Butler Snow LLP
Living abroad can be a wonderful opportunity for many U.S. Persons[1], but a few commonly misunderstood aspects of the U.S. tax system directly impact such "expats," ...
Troutman Sanders LLP
On July 18, 2018, FERC issued Order No. 849, finalizing its procedures and regulations regarding the effect of reduced corporate income taxes on certain natural gas pipelines and their rates at FERC.
Bowditch & Dewey
What do these proposed tax changes mean for CFOs? For CFOs of large multinational corporations with a C corporation parent in the United States, the changes mean that (a) more cash can be distributed...
Ruchelman PLLC
In today's global environment, it is not surprising to find that a beneficiary of a foreign estate or trust is living in the U.S.
Duane Morris LLP
The Tax Cuts and Jobs Act, passed by Congress and signed into law by President Trump at the end of 2017, overhauled the federal tax system.
Shearman & Sterling LLP
On July 11, 2018, the Treasury Department and the IRS published final Treasury regulations on inversion transactions (the "Final Regulations").
Morrison & Foerster LLP
Welcome to the latest issue of New York Tax Insights.
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