Mondaq USA: Tax > Corporate Tax
Shearman & Sterling LLP
On December 22, 2017, H.R.1, commonly referred to as the Tax Cuts and Jobs Act ("Tax Act") was signed into law.
Carlton Fields
A growing number of startups are offering virtual currencies to investors through initial coin offerings (ICOs) as a way to raise capital, often with little or no awareness of the tax consequences of their actions.
Dickinson Wright PLLC
Against all odds, Congress, on a straight party-line vote, enacted the most significant tax reform the U.S. has witnessed in more than 30 years.
Dickinson Wright PLLC
Trade secrets and confidential information are receiving increasing protection in many states, and as more states perceive this as a "business friendly" issue, this trend will continue and expand.
McDermott Will & Emery
Determining financial statement impact from the state flow through of federal tax reform will be complicated by changes in state tax policy expected to be adopted.
Seyfarth Shaw LLP
The "Bipartisan Budget Act of 2018" added the "Newman's Own" exception to the private foundation excess business holdings rule, allowing business owners to make a charitable contribution of 100% ...
Fredrikson & Byron, P.A.
Form 10-K filers must comply with public company accounting standards, but that is easier said than done these days.
Troutman Sanders LLP
The Bipartisan Budget Act of 2018 signed by President Trump on February 11th, included a package of tax credits that may be a boost for renewable energy development and storage projects.
Arnold & Porter
Public boards and compensation committees will need to take action on this before proxy season.
Butler Snow LLP
The 2017 Tax Cuts and Jobs Act, enacted December 22, 2017, offers a new tax incentive for the benefit of low-income communities with the creation of qualified opportunity zones.
Foley & Lardner
The Tax Cuts and Jobs Act passed late last year and became effective as of January 1, 2018.
Ford & Harrison LLP
Under the Internal Revenue Code of 1986, as amended (the "Code"), businesses are entitled to a general business credit which is made up of several component credits, including the Work Opportunity Credit ...
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
The Tax Cut and Jobs Act introduced a new rule limiting a businesses ability to deduct interest expense, which can have a significant impact in the senior living area as facilities often are acquired or built using debt.
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.
Stroock & Stroock & Lavan LLP
On December 22, 2017, the president signed into law Public Law 115-97, informally known as the "Tax Cuts and Jobs Act" (the "Tax Reform Act" or the "Act").
Shearman & Sterling LLP
On December 22, 2017, the tax reform bill known as the Tax Cuts and Jobs Act (H.R. 1) (the "Tax Reform Act") was signed into law.
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.
Ostrow Reisin Berk & Abrams
Be aware that some deadlines have been moved up or pushed back compared to previous years.
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.
Foley & Lardner
The Senate passed the bill shortly after 2:00 AM EST, with the House following suit around 5:30 AM EST.
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Ostrow Reisin Berk & Abrams
Be aware that some deadlines have been moved up or pushed back compared to previous years.
Ruchelman PLLC
This article addresses provisions of the Tax Cuts and Jobs Act of 2017 that affect certain U.S. investors in foreign corporations on a go-forward basis and a one-year transition period for the 2017 taxable year.
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.
Stroock & Stroock & Lavan LLP
On December 22, 2017, the president signed into law Public Law 115-97, informally known as the "Tax Cuts and Jobs Act" (the "Tax Reform Act" or the "Act").
Shearman & Sterling LLP
On December 22, 2017, the tax reform bill known as the Tax Cuts and Jobs Act (H.R. 1) (the "Tax Reform Act") was signed into law.
Butler Snow LLP
For many years, the Internal Revenue Code has provided various incentives aimed at encouraging economic development and investments in low-income and/or distressed communities by providing certain tax ...
Seyfarth Shaw LLP
The "Bipartisan Budget Act of 2018" added the "Newman's Own" exception to the private foundation excess business holdings rule, allowing business owners to make a charitable contribution of 100% ...
Womble Bond Dickinson
In our inaugural Wealth Management newsletter in February, 2017, we analyzed the President's campaign platform and made predictions about the President's legislative agenda.
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.
Ruchelman PLLC
Major corporate transactions typically reflect at least two separate elements.
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