Mondaq USA: Tax > Capital Gains Tax
Morrison & Foerster LLP
Last week, on October 2, 2017, the U.S. Department of the Treasury delivered a report to President Trump that proposes substantial revisions to eight sets of controversial U.S. federal income tax regulations.
Anaford AG
The main pitfall of owning a property located in the US is the potential exposure to the onerous US federal tax system. Using a structure can help in this regard.
Ostrow Reisin Berk & Abrams
With the end of the year approaching, your supporters may be thinking about making charitable contributions they can deduct on their 2017 federal tax returns.
Ruchelman PLLC
Major corporate transactions typically reflect at least two separate elements.
Arnold & Porter Kaye Scholer LLP
In a recent case, Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Commissioner, the Tax Court declined to follow the longstanding position of the IRS in Revenue Ruling 91-32 that a non-US partner...
Grant Thornton LLP
On June 27, 2017, in a unanimous decision, the Oklahoma Supreme Court reversed the Oklahoma Tax Commission and held that an individual taxpayer could take a capital gain deduction for the proceeds...
Stites & Harbison PLLC
With rising real estate prices many people find themselves facing the prospect of high capital gains taxes when selling property.
Grant Thornton LLP
On July 11, 2017, the Indiana Tax Court held that the Indiana Department of Revenue erred in reclassifying a corporation's gain on a 2001 sale of a subsidiary from nonbusiness income to business income.
Grant Thornton LLP
In a recently issued private letter ruling (PLR 201731008), the IRS ruled that a corporate taxpayer had not adopted a plan of liquidation until after certain steps were completed in an internal restructuring...
Kramer Levin Naftalis & Frankel LLP
The taxation of a partnership and its partners is a blend of entity and aggregate theories.
Grant Thornton LLP
Restricted stock and restricted stock units (RSUs) -- they're the same thing, right? This is one of the most common misconceptions about these equity vehicles.
Ruchelman PLLC
In Grecian Magnesite Mining, Industrial & Shipping Co., S.A. v. Commr.,1 the U.S. Tax Court recently held that a foreign partner was not subject to U.S. Federal tax when it redeemed its interest in a U.S. partnership...
Ruchelman PLLC
This article will review the basic U.S. Federal tax considerations of intellectual prop¬erty ("I.P.") taxation in the context of corporations and partnerships and examine some typical tax considerations...
Ostrow Reisin Berk & Abrams
If you own highly-appreciated business or investment real estate that you wish to sell, you can possibly avoid capital gains tax by exchanging it for new property of a like kind.
Ruchelman PLLC
When a U.S. company acquires foreign targets, the use of a holding company structure abroad may provide certain global tax benefits.
Grant Thornton LLP
On July 13, 2017, in Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Commissioner, 149 T.C. No. 3 (2017), the U.S. Tax Court held that certain gain recognized by a nonresident partner...
Foley & Lardner
Moreover, the Grecian Magnesite decision could also be affected by a legislative response.
Grant Thornton LLP
On June 27, 2017, in a unanimous decision, the Oklahoma Supreme Court reversed the Oklahoma Tax Commission and held that an individual taxpayer could take a capital gain deduction for the proceeds that he received...
Cadwalader, Wickersham & Taft LLP
In response to requests for comments issued by the United States Senate Committee on Finance, SIFMA and the United States Chamber of Commerce (the "Chamber") made recommendations...
Stroock & Stroock & Lavan LLP
Responding to President Donald Trump's Executive Order 13789, which called on the Secretary of the Treasury to submit an interim report identifying any significant tax regulations issued since January 1, 2016...
Most Popular Recent Articles
Anaford AG
The main pitfall of owning a property located in the US is the potential exposure to the onerous US federal tax system. Using a structure can help in this regard.
Ostrow Reisin Berk & Abrams
With the end of the year approaching, your supporters may be thinking about making charitable contributions they can deduct on their 2017 federal tax returns.
Arnold & Porter Kaye Scholer LLP
In a recent case, Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Commissioner, the Tax Court declined to follow the longstanding position of the IRS in Revenue Ruling 91-32 that a non-US partner...
Ruchelman PLLC
Major corporate transactions typically reflect at least two separate elements.
Morrison & Foerster LLP
Last week, on October 2, 2017, the U.S. Department of the Treasury delivered a report to President Trump that proposes substantial revisions to eight sets of controversial U.S. federal income tax regulations.
Ruchelman PLLC
As explained in an earlier article,1 a common civil law estate planning technique involves an older generation making a gift of bare ownership in an income generating asset to members of a younger generation.
Ruchelman PLLC
Change driven by development of intellectual property ("I.P.") is now a constant. Whether the I.P. user is a tax adviser accessing a digital library, an auto mechanic interfacing with an engine...
Stites & Harbison PLLC
With rising real estate prices many people find themselves facing the prospect of high capital gains taxes when selling property.
Baker Newman Noyes
President-Elect Donald Trump's surprise victory last month has generated significant interest in his vision for how tax reform will help...
Caplin & Drysdale
The election of Donald Trump as the next President, along with continued Republican party control of both the House and the Senate, could signal that 2017 will be the year that the estate tax is repealed.
Article Search Using Filters
Related Topics
Mondaq Advice Center (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter
Partners
In association with