Mondaq USA: Tax
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
Cadwalader, Wickersham & Taft LLP
The U.S. Treasury Department ("Treasury") clarified the Opportunity Zone tax incentive through a second set of proposed regulations.
Cadwalader, Wickersham & Taft LLP
The DOJ petitioned the U.S. District Court for the Western District of North Carolina to authorize IRS summonses to uncover the identities of Finnish residents using U.S.-issued payment cards in Finland.
Aronson LLC
For example, the 2018 tax return must be filed by April 15, 2022 in order to get credit with SSA for self-employment earnings.
Eisner Amper
When couples decide to divorce, taxes are probably low on their list of things to worry about.
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").
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.
McDermott Will & Emery
California legislators have recently introduced a bill, AB 1270, that would amend the False Claims Act (Act) to strike the tax bar. As introduced, the bill would amend the existing false
Duff and Phelps
The French government estimates that the DST would raise approximately 500 million Euros per year.
Globalization has diminished the barriers encountered by multinational businesses.
Littler Mendelson
Act 257 of December 10, 2018 amended the Puerto Rico Internal Revenue Code to require any person or entity required to withhold income tax on payments for services rendered to submit a reconciliation quarterly tax return.
Dickinson Wright PLLC
With the current estate tax exemption of $11.4 Million per individual, combined with the portability of estate tax exemption between spouses,
Smith Gambrell & Russell LLP
Response from renewable developers has been slow to the Tax Cuts and Job Act of 2017's Opportunity Zone program, with only 11 Qualified Opportunity Funds (QOFs) focused on renewable energy since the program began.
Latest Video
Most Popular Recent Articles
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.
Duane Morris LLP
In 2014, Elon Musk announced that he was "open-sourcing" Tesla's patents.
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.
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.
Morrison & Foerster LLP
Welcome to the latest issue of New York Tax Insights.
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,
Ogletree, Deakins, Nash, Smoak & Stewart
With one exception addressed below, the TCJA generally disallows any employer deduction for providing qualified parking to employees.
The following deep dive comes by way of Dentons 50 partner firm Mannis Canning & Associates.
Day Pitney LLP
On April 17, the IRS issued proposed regulations that provide new guidance for investors seeking to invest in qualified opportunity funds (each, a QOF), a new investment program designed to incentivize long-term investment ...
Article Search Using Filters
Related Topics
Mondaq Advice Center (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Font Size:
Mondaq on Twitter
In association with