Mondaq USA: Tax > Capital Gains Tax
Duff and Phelps
From April 6, 2017 many long term UK-resident non-domiciled individuals will become UK-deemed domicile.
Arnold & Porter Kaye Scholer LLP
On April 25, 2017, the White House announced its plan for tax reform, in an outline called "2017 Tax Reform for Economic Growth and American Jobs" (the White House Plan).
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...
Ruchelman PLLC
The U.S. applies a worldwide tax system imposed on residents and citizens alike.
Finnegan, Henderson, Farabow, Garrett & Dunner, LLP
The portion of a termination payment attributable to a transfer of all substantial rights in a patent may be treated as long-term capital gain and taxed at more favorable rates than ordinary income.
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.
Grant Thornton LLP
In Situation 1 of the Rev. Rul., Parent owns all the stock of Distributing, which owns all the stock of Controlled. On Date 1, Parent purports to contribute $25x of property of Controlled in...
Ruchelman PLLC
If all currencies were pegged to one single standard and did not fluctuate in value among themselves, the concept of currency gain and loss would not be needed.
Ruchelman PLLC
Tax planners outside the U.S. are often asked to develop plans for clients moving to or investing in the U.S.
Grant Thornton LLP
The Trump administration released an outline for tax reform on April 26 that includes the president's bold proposals to slash rates but leaves many of the difficult questions unanswered.
Proskauer Rose LLP
Last week, in McKelvey v. Commissioner¸ the U.S. Tax Court held that the extension of a typical VPFC did not give rise to a taxable exchange to the obligor because a VPFC is solely an obligation...
Grant Thornton LLP
In private letter rulings (PLRs) 201710007 and 201710008, the IRS responded to a request for rulings on three issues: first, whether the merger of several investment partnerships would result in...
Troutman Sanders LLP
Although decades have passed since the U.S. tax system's last overhaul, the combination of a Republican-controlled Congress and Donald Trump's victory in the presidential election suggests...
Archer & Greiner P.C.
Shareholders of closely held C corporations can currently sell stock to an employee stock ownership plan ("ESOP") in a tax deferred "rollover" transaction under Section 1042 of the Internal Revenue Code of 1986, as amended.
Thompson Coburn LLP
As we prepare for perhaps another round of major tax law changes, you might want to consider the status of your clients' legal postures.
Stroock & Stroock & Lavan LLP
If enacted, the type of changes that are currently being considered would greatly transform the current tax system for both individual and business taxpayers.
Duane Morris LLP
The following are select tax topics affecting individuals and businesses for tax year 2016. Several issues of significance to individuals and businesses for 2015 remain relevant for 2016...
Miles & Stockbridge
In Boree v. Commissioner, 118 AFTR 2d 2016-5742 (11th Cir., Sep. 12, 2016), the Eleventh Circuit held that the county's adoption of subdivision regulatory requirements...
Thompson Coburn LLP
Each January, the University of Miami hosts the Heckerling Institute on Estate Planning, the country's largest estate planning seminar.
Baker Newman Noyes
Last month, we published a Tax Advisory explaining Donald Trump's tax plan. The purpose of this article is to highlight a few of its provisions that seem likely to impact the real estate...
Most Popular Recent Articles
Ruchelman PLLC
The U.S. applies a worldwide tax system imposed on residents and citizens alike.
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...
Arnold & Porter Kaye Scholer LLP
On April 25, 2017, the White House announced its plan for tax reform, in an outline called "2017 Tax Reform for Economic Growth and American Jobs" (the White House Plan).
Duff and Phelps
From April 6, 2017 many long term UK-resident non-domiciled individuals will become UK-deemed domicile.
Ostrow Reisin Berk & Abrams
A lease with a purchase option is a traditional lease with a purchase option that gives the tenant the exclusive right to buy the property at the price typically set up front.
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
Tax planners outside the U.S. are often asked to develop plans for clients moving to or investing in the U.S.
Finnegan, Henderson, Farabow, Garrett & Dunner, LLP
The portion of a termination payment attributable to a transfer of all substantial rights in a patent may be treated as long-term capital gain and taxed at more favorable rates than ordinary income.
Troutman Sanders LLP
Although decades have passed since the U.S. tax system's last overhaul, the combination of a Republican-controlled Congress and Donald Trump's victory in the presidential election suggests...
Grant Thornton LLP
The Trump administration released an outline for tax reform on April 26 that includes the president's bold proposals to slash rates but leaves many of the difficult questions unanswered.
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