Mondaq USA: Tax > Tax Authorities
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
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)
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.
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").
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
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.
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.
Mazars
Hedge and private equity fund managers generally make their money through two avenues.
Duff and Phelps
The IRS is requesting that the Court of Appeals for the Ninth Circuit remand the U.S. Tax Court's decision.
Day Pitney LLP
On April 19, the Internal Revenue Service (IRS) released Rev. Proc. 2019-19, which provides an updated statement of the correction programs under the Employee Plans Compliance Resolution System (EPCRS).
Shearman & Sterling LLP
The Internal Revenue Service ("IRS") issued Revenue Procedure 2019-18 that provides a safe harbor provision for professional sports teams that allows a team to treat the value of a traded player,
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,
Morrison & Foerster LLP
The Massachusetts Appellate Tax Board recently vacated, on its own motion, a previous decision in favor of the Commissioner of Revenue and ruled that a Massachusetts-based company
Ogletree, Deakins, Nash, Smoak & Stewart
With one exception addressed below, the TCJA generally disallows any employer deduction for providing qualified parking to employees.
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 ...
Mayer Brown
Section 956 of the US Internal Revenue Code ("Section 956") has historically loomed large in the context of finance transactions because it limited the ability of US borrowers to use overseas assets
Duff and Phelps
It is Duff & Phelps' understanding that the OECD's draft is also in the process of being finalized and will likely be made available this year.
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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.
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 ...
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").
Morrison & Foerster LLP
The Massachusetts Appellate Tax Board recently vacated, on its own motion, a previous decision in favor of the Commissioner of Revenue and ruled that a Massachusetts-based company
Reinhart Boerner Van Deuren s.c.
Attorney Robert J. Misey, Jr. offers advice published in the December/January (2018) Journal of Tax Practice & Procedure
Mazars
Hedge and private equity fund managers generally make their money through two avenues.
Eisner Amper
When couples decide to divorce, taxes are probably low on their list of things to worry about.
Shearman & Sterling LLP
The Internal Revenue Service ("IRS") issued Revenue Procedure 2019-18 that provides a safe harbor provision for professional sports teams that allows a team to treat the value of a traded player,
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.
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