Mondaq USA: Tax > Tax Authorities
Miles & Stockbridge
Public Comments are being accepted on the Proposed Regulations for 90 days.
Holland & Knight
The U.S. Virgin Islands (USVI) and Puerto Rico offer substantial tax benefits to certain of their residents for income sourced within the island.
Butler Snow LLP
A bipartisan group of four members of Congress have introduced legislation that could bring billions of dollars of new investment to state and local government to help grow and repair America's aging infrastructure.
Reinhart Boerner Van Deuren S.C.
As part of the "Unified Framework for Fixing Our Broken Tax Code," President Trump and Congressional Republicans plan to repeal the "death tax" – a controversial tax that affects the wealthiest .002% of Americans.
Proskauer Rose LLP
In a notice of proposed rulemaking issued on October 11, 2017, the U.S. Department of the Treasury and the IRS proposed an amendment to existing regulations under Section 754...
Carlton Fields
For better or worse, the economy has caused an increase in the consolidation of tax exempt organizations as less robust organizations have sought refuge for their programs in larger, ...
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
On September 28, 2017, the Internal Revenue Service (IRS) withdrew previous proposed regulations and released new proposed regulations (the "Proposed Regulations") relating to public approval requirements ...
Holland & Knight
The Internal Revenue Service (IRS) and the Federal Energy Regulatory Commission (FERC) have recently taken different approaches to issues raised by tax equity investors that have invested...
Cadwalader, Wickersham & Taft LLP
On October 4, 2017, the U.S. Department of the Treasury ("Treasury") released a report (the "report") recommending actions to reduce certain tax regulatory burdens.
McDermott Will & Emery
Wrapping Up September – and Looking Forward to October
Foley & Lardner
FERC has issued a declaratory order confirming that no approval under Section 203 of the FPA is required in connection with the transfer or issuance of passive tax equity interests in public utilities...
Morgan Lewis
Agency clarifies that Section 203 approval is not required for tax equity investments with specified, limited veto and consent rights.
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.
Proskauer Rose LLP
Today, the Wall Street Journal considers again, on its front page above the fold, the potential benefits of corporate spin-off transactions ...
Butler Snow LLP
Remember all that time and energy you put into figuring out what the proposed regulations under Section 2704 were all about?
Reed Smith
Those taxpayers will need to re-examine their strategy in the wake of today's decision.
Akin Gump Strauss Hauer & Feld LLP
Republicans took another shot at health care reform, but failed in an attempt to pass the GrahamCassidy bill.
Jones Day
Taxpayers can now request a ruling on the general U.S. federal income tax consequences of a tax-free spin-off.
Jones Day
The Trump Administration, in collaboration with the House and Senate, has introduced a Framework for tax reform legislation that could bring sweeping changes to U.S. tax laws.
Ostrow Reisin Berk & Abrams
As retirement plan processes continue to be more automated, such as enrollments, deferral changes, distributions, loans, etc., many plan sponsors encourage 401(k) plan participants...
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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.
Butler Snow LLP
On 14 September 2017, the IRS issued Revenue Procedure 2017-53, setting out the requirements for ‘preferred written advice' upon which a US domestic private foundation can rely when making grants to non-US charities.
Shearman & Sterling LLP
On September 21, 2017, the IRS announced in Revenue Procedure 2017-52 (the "Pilot Program Rev. Proc.") that it is expanding the scope of spin-off private letter ruling requests that it will consider.
Brown Smith Wallace
If your business offers health insurance benefits to employees, there's a good chance you've seen a climb in premium costs in recent years — perhaps a dramatic one.
Jeffer Mangels Butler & Mitchell LLP
As of January 1, 2018 owners of General Partnerships, Limited Partnerships or multi-member Limited Liability Companies may soon find themselves economically liable for the unpaid tax...
Jones Day
The Trump Administration, in collaboration with the House and Senate, has introduced a Framework for tax reform legislation that could bring sweeping changes to U.S. tax laws.
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
The framework represents a general agreement between the Trump Administration and House and Senate Republican leadership on the major pillars of tax reform.
Ruchelman PLLC
Major corporate transactions typically reflect at least two separate elements.
Collins Barrow National Incorporated
U.S. persons (U.S. citizens or green card holders) living in Canada or abroad who have investments outside the U.S. should be aware of the potentially onerous tax filing requirements...
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