Mondaq USA: Tax
Dickinson Wright PLLC
Buried in the 2017 Tax Cuts and Jobs Act is the creation of "Opportunity Zones." Opportunity Zones were designed to spur investment in economically disadvantaged areas in each of the 50 states.
Damon Key Leong Kupchak Hastert
If you're thinking about divorce, saving taxes are probably the least of your concerns. However, addressing the tax implications of dividing property and structuring alimony ...
Morrison Mahoney LLP
There have been dozens of reported Cyberattacks in Healthcare over the past two months based on a variant of SamSam ransomware.
Reed Smith
The only issue before the court was whether the Division of Taxation (the "Division") properly added back interest that the taxpayer had paid to its corporate parent.
Ruchelman PLLC
The I.R.S. recently issued Notice 2018-28, announcing that it intends to release regulations on various issues pertaining to the limitation on the deductibility of certain interest payments...
Lane Powell PC
The TCJA is the most significant piece of tax legislation to be passed in several decades, and it accomplishes many things.
Fenwick & West LLP
The recent Tax Cuts and Jobs Act has revolutionized the U.S. taxation of international income earned from outbound investment and business operations.
Reed Smith
In October 2012, a California Court of Appeal held that taxpayers could, under the Multistate Tax Compact, elect to apportion income using an equally weighted, three-factor method ...
McLane Middleton, Professional Association
To the surprise of many, the federal tax legislation that was the focus of last fall's Congressional session, the Tax Cuts and Jobs Act of 2017 (the "TJCA"), was enacted December 22 ...
Ruchelman PLLC
In the procedural maze that leads to a trial in the U.S. Tax Court, motion practice is an important part of tailoring issues presented to the court.
Ruchelman PLLC
Under Code §962, an individual U.S. Shareholder may elect to be treated as a domestic C-corporation for the purpose of computing income tax on its share of Subpart F Income.
Womble Bond Dickinson
You may be happy that a refund is coming, or you may be steamed at the amount of taxes you had to pay.
Womble Bond Dickinson
Individuals and businesses continue to evaluate the Tax Cuts and Jobs Act of 2017 (the "Tax Act" or "Act") and, in particular, the specific effects on personal and business tax planning.
Ropes & Gray LLP
This article by partner Kat Gregor and associate Brittany Cvetanovich was published by Law360 on May 4, 2018.
McDermott Will & Emery
Taxpayers are running out of time to file refund claims against the government. If the government reduced or denied your Section 1603 cash grant, you can file suit in the Court of Federal Claims against the government to reclaim your lost grant money. Don't worry, you will not be alone
Reed Smith
Over the past four years, GO-Biz has awarded over $620 million in California Competes Tax Credits, a tax credit that may be used to offset the awardee's California income ...
Proskauer Rose LLP
On April 2, 2018, the Internal Revenue Service ("IRS") released Notice 2018-29[1] (the "Notice"), announcing the intention of the IRS and the Department of the Treasury to issue ...
TMF Group
Ya se están concretando las opiniones respecto al proyecto de ley de reforma tributaria de diciembre - la revisión más radical del sistema tributario de Estados Unidos en más de tres décadas – dando paso al mercado para analizar sus implicaciones.
The major change to estate and gift taxes in the Tax Cuts and Jobs Act of 2017 is a doubling of the integrated estate and gift tax exemption to approximately $11.2 million1 for decedents dying...
Dickinson Wright PLLC
In South Dakota v. Wayfair Inc., the United States Supreme Court is considering whether retailers shipping goods to states where they have no physical presence can be required to collect sales tax...
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Ruchelman PLLC
Change driven by development of intellectual property ("I.P.") is now a constant. Whether the I.P. user is a tax adviser accessing a digital library, an auto mechanic interfacing with an engine...
Kramer Levin Naftalis & Frankel LLP
President Trump signed sweeping tax legislation into law on Dec. 22, 2017, resulting in several significant changes to the wealth transfer tax system, effective as of Jan. 1, 2018.
Ruchelman PLLC
Commencing in January 2018, the I.R.S. began a new centralized audit regime with respect to partnerships. It replaces the concept of a "Tax Matters Partner" with a "Partnership Representative.
Fredrikson & Byron, P.A.
Form 10-K filers must comply with public company accounting standards, but that is easier said than done these days.
Morgan Lewis
The US Department of the Treasury and the Internal Revenue Service on April 2 issued "Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31...
Reed Smith
The Illinois Department of Revenue has issued multiple publications providing guidance on the impact of the federal Tax Cuts and Jobs Act (TCJA) on Illinois taxpayers and the State of Illinois.
Mayer Brown
Below are soundbites from panelists at Infocast's Solar Power Finance & Investment Summit from March 19th to 22nd in Carlsbad, CA.
The following legislative speed read comes by way of Dentons50 partner Manis, Canning–editorThe 2018 General Assembly Session came to a close at midnight on April 9. A total of 3,127 ...
Ruchelman PLLC
Under Code §962, an individual U.S. Shareholder may elect to be treated as a domestic C-corporation for the purpose of computing income tax on its share of Subpart F Income.
Seyfarth Shaw LLP
The U.S. House of Representatives and Senate fulfilled one of President Trump's principal campaign promises on December 19 and 20, passing the Tax Cuts and Jobs Act of 2017 (the Act).
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