Mondaq USA: Tax
Kramer Levin Naftalis & Frankel LLP
On Dec. 22, 2017, the Qualified Opportunity Zone tax incentive program was signed into law as part of the Tax Cuts and Jobs Act of 2017. The goal of the Qualified Opportunity Zone program
Moritt, Hock & Hamroff LLP
On April 25, 2019, acting on the authority of South Dakota v. Wayfair, 585 U.S. ___ (2018), California Governor Gavin Newsom signed into law Assembly Bill (AB) No. 147.
Duane Morris LLP
On May 1, 2019, the United States Department of Justice announced that a U.S. federal court had authorized the Internal Revenue Service to serve a so-called "John Doe" summons to several U.S. financial institutions.
Reed Smith
Almost two years ago, we reported on a decision by the Massachusetts Appellate Tax Board ("ATB") in several appeals involving the sourcing of software purchases
Hill, Barth & King LLC
A provision of the Tax Cuts and Jobs Act (TCJA) of 2018 allows investors to defer taxes on capital gains by investing them in properties and businesses in Qualified Opportunity Zones (QOZs).
Hill, Barth & King LLC
This document provides a guide on how drop shipping relationships have changed following the new tax laws and regulations after the decision in South Dakota v. Wayfair.
Hill, Barth & King LLC
Effective April 1 2019 the state legislature of California enacted economic nexus for sales tax with a threshold set at $100,000, however, effective immediately, the state has changed this provision by increasing the threshold to $500,000.
Hill, Barth & King LLC
The Pennsylvania Department of Revenue (DOR) has issued tax bulletins that impact the way hedging transactions and those associate with certain intangible income are taxed.
Cohen & Company
On April 17, 2019, the Department of Treasury issued the second set of proposed regulations regarding the Qualified Opportunity (QO) Zone Program.
Dickinson Wright PLLC
The IRS is actively working with the State Department to deny passport applications and revoke existing passports of taxpayers with delinquent tax debts of $52,000 or more.
Dentons
On March 7, 2019, Administrative Ruling No. SNAT/2019/00046 issued by the Integrated National Service of Customs and Tax Administration (SENIAT)
Dentons
The Treasury Department and IRS invite taxpayers to submit comments on the proposed regulations on or before May 6, 2019.
Hunton Andrews Kurth LLP
The Department of Treasury and Internal Revenue Service ("IRS") have released Notice 201932 seeking comment on key issues to be interpreted in the Section 45Q carbon oxide sequestration tax credit.
Ruchelman PLLC
Federal tax law has introduced a new type of gross income. The provisions applicable to Global Intangible Low Tax Income ("G.I.L.T.I.") are designed to stop U.S.
Ruchelman PLLC
Since recent Federal tax law changes have capped the state and local tax deduction for individuals to $10,000, many states have been trying to implement solutions
Ruchelman PLLC
The 2017 Tax Cuts and Jobs Act ("T.C.J.A.") introduced two new rules targeting hybrid arrangements. The first deals with hybrid dividends.
K.Coe Isom LLP
‘Small Business Week' prompted the IRS to publish reminders for entrepreneurs and small businesses on how they can better estimate their tax situation and plan ahead.
Ostrow Reisin Berk & Abrams
Investors willing to make long-term investments in distressed communities now have a powerful tax incentive for doing so—the Qualified Opportunity Zone (QOZ) program,
Squire Patton Boggs LLP
On April 3, 2019, the IRS published Rev. Proc. 2019-17, which provides that multifamily housing projects (or, for those of you who prefer Grey Poupon, "qualified residential rental projects")
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
Since the introduction of the entity classification regulations over two decades ago (the so-called "Check-the-Box Regulations"),1 the U.S. rules
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Ruchelman PLLC
On August 8, 2018, the I.R.S. issued much-awaited proposed regulations under new Code §199A, which was added by the 2017 Tax Cuts and Jobs Act. The provision was initially discussed in detail in our February 2018 edition.
Duff and Phelps
The BEAT is in addition to the taxpayer's regular tax liability.
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
As I previously discussed (here), the federal tax due date for partnership and corporate tax returns changed a few years ago.
Ruchelman PLLC
Since recent Federal tax law changes have capped the state and local tax deduction for individuals to $10,000, many states have been trying to implement solutions
Ruchelman PLLC
The Federal Taxpayer Identification Number ("T.I.N.") used by entities is the Employer Identification Number ("E.I.N."). The E.I.N. application (both online and using Form SS-4)
Milbank LLP
Two years have passed since Treasury and the IRS first announced that they were working on guidance relating to the basis of grantor trust assets at death.
Jeffer Mangels Butler & Mitchell LLP
A bill before the California legislature seeks to impose an estate tax of 40% on the net value of a decedent's estate in excess of $3.5 million,
Eisner Amper
EisnerAmper's Personal Wealth Advisory Practice held a fireside chat at Lido Consulting's 14th Annual Family Office Investment Symposium, held March 7 in Santa Monica, CA.
Dentons
The following deep dive comes by way of Dentons 50 partner firm Mannis Canning & Associates.
Eisner Amper
On March 4, 2019, the U.S. Treasury issued proposed regulations to determine deductions provided by IRC Sec. 250 related to global intangible low tax income ("GILTI") and foreign derived intangible income ("FDII").
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