Mondaq USA: Tax > Capital Gains Tax
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...
Day Pitney LLP
In a significant setback for the IRS, the U.S. Tax Court held in a July 13 opinion that a foreign corporation did not have to pay U.S. tax on gain realized from the redemption of a partnership interest.
Grant Thornton LLP
The Treasury Department on July 7 issued Notice 2017-38 which identifies eight regulations — including those issued under Section 385 — that could be subject to some reform, including modification...
Katz & Stefani, LLC
When getting a divorce, you should be certain to discuss with your accountant the various tax issues that need to be considered.
Ruchelman PLLC
In Rev. Rul. 91-32, the I.R.S. announced its view that foreign partners in partnerships operating in the U.S. are properly taxed on their capital gains under a look-thru rule to the assets owned by...
Ruchelman PLLC
In today's start-up world, angel investing1 is a typical part of an entrepreneur's rou¬tine.
Bowditch & Dewey
If you have been looking for ways to give back this summer, you might want to try something different.
Grant Thornton LLP
The New Jersey Tax Court has held that the gain from a deemed asset sale was non-operational income and therefore not subject to apportionment.
Morrison & Foerster LLP
The new rules represent a complete overhaul of partnership audit, assessment, and collection procedures. Taxpayers should review and potentially amend partnership agreements...
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.
Most Popular Recent Articles
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...
Day Pitney LLP
In a significant setback for the IRS, the U.S. Tax Court held in a July 13 opinion that a foreign corporation did not have to pay U.S. tax on gain realized from the redemption of a partnership interest.
Katz & Stefani, LLC
When getting a divorce, you should be certain to discuss with your accountant the various tax issues that need to be considered.
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...
Grant Thornton LLP
The Treasury Department on July 7 issued Notice 2017-38 which identifies eight regulations — including those issued under Section 385 — that could be subject to some reform, including modification...
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...
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
In Rev. Rul. 91-32, the I.R.S. announced its view that foreign partners in partnerships operating in the U.S. are properly taxed on their capital gains under a look-thru rule to the assets owned by...
Ruchelman PLLC
In today's start-up world, angel investing1 is a typical part of an entrepreneur's rou¬tine.
Morrison & Foerster LLP
The new rules represent a complete overhaul of partnership audit, assessment, and collection procedures. Taxpayers should review and potentially amend partnership agreements...
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