Mondaq USA: Tax > Tax Authorities
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.
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Despite the political controversy swirling around the firing of James Comey and the appointment of a special prosecutor, the White House and Republicans are determined to push forward with tax reform.
Gardere Wynne Sewell LLP
A Border Tax: Can President Trump Go It Alone?
Kleinberg, Kaplan, Wolff & Cohen, P.C.
A Section 475(f) election might be beneficial for a fund experiencing losses in 2017 or possibly where a fund has significant net unrealized losses coming into 2017.
Shearman & Sterling LLP
The Internal Revenue Service has announced that it will recommence issuing private letter rulings concerning whether a distributing corporation's transfer of stock or securities of a controlled corporation...
Dentons
In January, the IRS released a list of 13 audit campaigns designed to focus resources on areas of concern for the IRS examination teams.
Moodys Gartner Tax Law LLP
Complying with Australian superannuation reforms by 1 July will trigger not just double, but triple, taxation by the US on their superannuation contributions, earnings and distributions.
Proskauer Rose LLP
The Ruling, under the facts set forth under Situation 1, spells out the paradigmatic case of a "north-south" transaction.
Akerman LLP
Last year, the Treasury Department proposed new reporting requirements for domestic disregarded entities with one foreign owner.
Reinhart Boerner Van Deuren S.C.
As part of his proposed tax plan, President Trump plans to repeal the "death tax" a controversial tax that affects the wealthiest .002% of Americans.
Grant Thornton LLP
The IRS has appealed its loss on in the Tax Court in Medtronic, Inc. v. Commissioner to the Eighth Circuit Court of Appeals.
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...
Grant Thornton LLP
Republicans on the Ways and Means Committee emerged from a two-day retreat pledging to work with the administration on developing a unified tax plan based on the blueprint released by...
Grant Thornton LLP
President Donald Trump issued an executive order (EO) on April 21 directing Treasury to review "all significant" regulations issued after Jan. 1, 2016, and recommend for modification or...
Morrison & Foerster LLP
We held up Tax Talk this quarter in order to bring you the latest on the Trump administration's tax reform plans.
Smith Gambrell & Russell LLP
This memorandum provides a brief explanation and overview of tax-exempt financing for nonprofit hospitals and other healthcare organizations under Georgia law and the Internal Revenue Code of 1986.
Grant Thornton LLP
House Republicans pushed through their health care bill on a narrow 217 to 213 vote after weeks of difficult negotiations ...
Ruchelman PLLC
In a 21st century America where new ideas continually create new intangible property, U.S. corporations often desire to contribute their I.P. to a foreign affiliate who then develops and...
Akin Gump Strauss Hauer & Feld LLP
Congress returned to session the week of April 24 following a two-week recess. Active discussions and debate surrounding the AHCA and efforts to "repeal-and-replace" the Affordable Care Act resumed...
TMF Group
It is important to note that Curacao was originally listed as early adopter, but moved to the late adopter lists, with CRS first reporting deadline on 31 March 2018.
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Akin Gump Strauss Hauer & Feld LLP
Congress returned to session the week of April 24 following a two-week recess. Active discussions and debate surrounding the AHCA and efforts to "repeal-and-replace" the Affordable Care Act resumed...
Ruchelman PLLC
Tax planners outside the U.S. are often asked to develop plans for clients moving to or investing in the U.S.
Proskauer Rose LLP
Question 21 provides temporary relief from the new requirement of providing a foreign TIN for calendar year 2017 in the absence of the withholding agent's actual knowledge that the beneficial owner...
Proskauer Rose LLP
The Ruling, under the facts set forth under Situation 1, spells out the paradigmatic case of a "north-south" transaction.
Morrison & Foerster LLP
We held up Tax Talk this quarter in order to bring you the latest on the Trump administration's tax reform plans.
Miles & Stockbridge
The IRS recently announced its disagreement with the ruling of the U.S. District Court for the Western District of Louisiana, that a retail store building could be considered "placed in service" before...
Ruchelman PLLC
In a 21st century America where new ideas continually create new intangible property, U.S. corporations often desire to contribute their I.P. to a foreign affiliate who then develops and...
Ostrow Reisin Berk & Abrams
Over the past few years, the City of Chicago and Cook County have enacted two new taxes that directly impact restaurants and bars.
BakerHostetler
With a Republican President and GOP majorities in both chambers of Congress, there is a likelihood that Washington may pass comprehensive tax reform in 2017.
Jones Day
On April 26, 2017, the Trump Administration officially announced the President's tax reform plan in a one-page proposal calling for substantial business and individual tax cuts and the elimination of...
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