Mondaq USA: Tax > Income Tax
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.
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.
Hill, Barth & King LLC
On April 17, 2019 the U.S. Treasury released its newest and most highly anticipated proposed Regulations covering Opportunity Zones.
Dentons
The Treasury Department and IRS invite taxpayers to submit comments on the proposed regulations on or before May 6, 2019.
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.
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")
Ogletree, Deakins, Nash, Smoak & Stewart
In Gaylor v. Mnuchin, the Seventh Circuit Court of Appeals recently held that a tax code exemption for religious housing of ministers does not violate the Establishment Clause of the First Amendment of the U.S. Constitution.
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
Dentons
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.
Dentons
The Internal Revenue Service (IRS) issued Revenue Procedure 2019-18 (Revenue Procedure).
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Ruchelman PLLC
On August 8, 2018, the I.R.S. issued much-awaited proposed regulations under new Code ง199A, which was added by the 2017 Tax Cuts and Jobs Act. The provision was initially discussed in detail in our February 2018 edition.
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
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.
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").
Cooley LLP
If a holder sells QSBS before five years, such holder may be able to avoid tax by investing the proceeds from the sale into other QSBS.
Eisner Amper
When couples decide to divorce, taxes are probably low on their list of things to worry about.
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
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.
Mazars
Hedge and private equity fund managers generally make their money through two avenues.
Gibson, Dunn & Crutcher
On April 17, 2019, the Internal Revenue Service (the "IRS") and the Treasury Department released proposed regulations (the "Proposed Regulations") that provide additional guidance regarding investing
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