Mondaq USA: Tax > Income Tax
Cooley LLP
As a result, under general tax principles, transactions involving tokens generally are taxable events.
Cadwalader, Wickersham & Taft LLP
The IRS proposed regulations to address the transition from interbank offered rates ("IBORs") to other reference rates for debt instruments and non-debt contracts.
Shearman & Sterling LLP
On October 8, 2019, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released a pre-published version of proposed regulations addressing the principal tax
Bowditch & Dewey
With the end of 2019 fast approaching, real estate investors would be wise to take advantage of opportunity zones, a program that provides temporary deferments and permanent exclusion of taxable
Kramer Levin Naftalis & Frankel LLP
On Aug. 14, 2019, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) published proposed regulations (the Proposed Regulations)...
Fenwick & West LLP
The new regulations proposed in September under Section 382(h) regarding built-in-gain raise several international tax issues that companies planning for post-acquisition integration
Milbank LLP
Lawyers, accountants and financial advisors routinely encourage their charitably inclined clients to donate appreciated property to charity. More often than not, that's sound advice:
Shearman & Sterling LLP
On October 1, 2019, the Internal Revenue Service (IRS) issued Revenue Procedure 2019-40 (Revenue Procedure) and proposed regulations (Proposed Regulations) ...
Rimon P.C.
Incoming European Commission President Ursula van der Leyen has set out as her primary goal moving forward the mission of further unifying Europe and "protecting the European way of life."
McDermott Will & Emery
As previously announced, the Illinois Department of Revenue has begun a new amnesty program, running October 1 through November 15, 2019
Cadwalader, Wickersham & Taft LLP
Private debt funds raised more than $100 billion for the fourth consecutive year in 2018,[1] and reached their highest level of fundraising on record during the first half of 2019.[2]
Morrison & Foerster LLP
Gone are the days that employees work from only one location from 9:00 a.m. to 5:00 p.m. With employees traveling throughout the U.S., and in many instances
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
On September 9, 2019, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) proposed regulations (proposed regulations) addressing items of income ...
Ruchelman PLLC
The political battle between the Democrats in the House of Representatives and President Trump concerning the release of tax returns has moved to the courts.
Ruchelman PLLC
Neglected preferred stock! Yes, this article begins with an oxymoron.
Mayer Brown
Bylined article by Tax Transactions & Consulting partner Mark Leeds and associates Juan Lopez Valek, Brennan Young and Stephanie Wood.
Ruchelman PLLC
In connection with income from the performance of services, non-U.S. individuals are subject to U.S. tax only on U.S.-source income.
Dickinson Wright PLLC
Many charities feared that the 2017 Tax Cuts and Jobs Act (TCJA) would have an adverse impact on charitable giving during 2018 and after.
Pillsbury Winthrop Shaw Pittman LLP
Nebraska's tax department has issued guidance confirming its position that IRC 965 deemed repatriation income: 1) must be included in a taxpayer's corporate ...
Mayer Brown
On September 5, 2019, the US Internal Revenue Service (the "IRS") released two separate, but related, sets of proposed regulations.
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Mayer Brown
Bylined article by Tax Transactions & Consulting partner Mark Leeds and associates Juan Lopez Valek, Brennan Young and Stephanie Wood.
Ropes & Gray LLP
Digital health companies comprise a broad, fast-growing sector of businesses that deploy technology in order to improve users' health and wellness
Blue J Legal
Future court decisions can now be predicted with speed, accuracy, and precision using machine learning, a subset of artificial intelligence.
Kramer Levin Naftalis & Frankel LLP
On Aug. 14, 2019, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) published proposed regulations (the Proposed Regulations)...
Mayer Brown
On September 5, 2019, the US Internal Revenue Service (the "IRS") released two separate, but related, sets of proposed regulations.
McDermott Will & Emery
Generally, the only places with gross receipts taxes today are U.S. states and developing countries." –Professor Richard Pomp, University of Connecticut
Ruchelman PLLC
The political battle between the Democrats in the House of Representatives and President Trump concerning the release of tax returns has moved to the courts.
Morrison & Foerster LLP
Gone are the days that employees work from only one location from 9:00 a.m. to 5:00 p.m. With employees traveling throughout the U.S.
Duane Morris LLP
Now that the summer has unofficially ended, it's time to focus on the start of school, cooler days and taxes.
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