Mondaq USA: Tax
Cadwalader, Wickersham & Taft LLP
The U.S. Treasury Department and the IRS proposed regulations that affect certain U.S. corporations that own, or are treated as owning, stock in foreign corporations.
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Now is the time for senior living facilities around the state to evaluate whether the facility is eligible for any property tax exemptions for 2019.
Squire Patton Boggs LLP
The Opportunity Zone program was created by the 2017 Tax Cuts and Jobs Act and is intended to increase investment in areas designated as Opportunity Zones (i.e., economically distressed communities).
Ropes & Gray LLP
On October 31, 2018 the Treasury Department released proposed regulations under section 956 of the Internal Revenue Code of 1986, as amended, that generally exempt U.S. domestic corporations from recognizing deemed...
Ruchelman PLLC
The Treasury Department and the I.R.S. recently published proposed regulations on Code §965 (the "Proposed Regulations").
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.
Arnold & Porter
The Regulations provide much-needed guidance, although a number of significant open questions remain.
McLane Middleton, Professional Association
The Tax Cuts and Jobs Act of 2017 can mean good news for folks standing to inherit property.
Stroock & Stroock & Lavan LLP
The tax reform legislation of December 2017 added new provisions offering tax benefits to investors reinvesting taxable gain into designated Qualified Opportunity Zones
Shearman & Sterling LLP
On October 31, 2018, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (the IRS) released proposed regulations
Foley & Lardner
This article is the third installment in our series on the Wisconsin Supreme Court's recently completed 2017-18 term.
Ropes & Gray LLP
In a recent Tax Notes article, the author addresses a recent IBA conference panel focused on OECD's implementation of the base erosion and profit-shifting (BEPS) program.
Ropes & Gray LLP
On October 1, Charles Rettig began his term as 49th Commissioner of the IRS. This gives the IRS a Commissioner for the first time in approximately one year, since his predecessor John Koskinen, an Obama appointee, stepped down in fall 2017.
Morrison & Foerster LLP
A New York State Tax Appeals Tribunal decision reversing the determination of an Administrative Law Judge and holding that a bond-rating agency was entitled to a refund of sales tax. In ruling for the rating agency
Duff and Phelps
In this edition: the IRS and Treasury filed a proposal to remove the regulations under Section 1.385-2; Treasury and the IRS issued proposed regulations under Section 951A of the Internal Revenue Code
Cadwalader, Wickersham & Taft LLP
The Chancellor of the Exchequer delivered the United Kingdom ("UK") Budget for 2018 on 29 October 2018.
Foley & Lardner
On October 19, the Department of the Treasury released taxpayer-friendly proposed regulations (the "Proposed Regulations") under Section 1400Z of the Tax Code.
Akin Gump Strauss Hauer & Feld LLP
Under Swiss law, Swiss employers must levy an employment withholding tax on the salary received by foreign nationals who do not hold a permanent residence permit
Duff and Phelps
On Friday, September 21, 2018, the Internal Revenue Service (IRS) and Treasury filed a proposal to remove the regulations under Section 1.385-2, which set forth minimum documentation requirements...
Cadwalader, Wickersham & Taft LLP
An IRS and U.S. Treasury Department ("Treasury") notice of proposed rulemaking relating to the new Opportunity Zone tax incentive was published in the Federal Register.
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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
A participating F.F.I. files Form 8966, F.A.T.C.A. Report, annually with the I.R.S. The
Pryor Cashman LLP
Writing for Managing Intellectual Property, Dyan Finguerra-DuCharme and Giovanna Marchese explore the circumstances ...
Thompson Coburn LLP
Although the Federal Priority Act[1] has been deemed to be "almost as old as the Constitution"[2] itself, its application to priority battles ...
Stroock & Stroock & Lavan LLP
The 2017 Tax Cuts and Jobs Act created a new incentive for investment in qualified low-income communities known as qualified opportunity zones ("QOZs").
Jeffer Mangels Butler & Mitchell LLP
Real estate developers have a new source of investment for their development projects, created by the Tax Cuts and Jobs Act of 2017
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act (TCJA) includes a provision that Secretary of the Treasury Steven Mnuchin said should lead to $100 billion in capital investments in distressed areas
Hunton Andrews Kurth LLP
On October 19, 2018, the Internal Revenue Service issued (a) highly-anticipated, first set of proposed regulations (REG-115420-18) providing guidance on investing in Qualified Opportunity Funds ...
Cadwalader, Wickersham & Taft LLP
An IRS and U.S. Treasury Department ("Treasury") notice of proposed rulemaking relating to the new Opportunity Zone tax incentive was published in the Federal Register.
Mayer Brown
It is extremely rare that a section of the US Internal Revenue Code of 1986, as amended (the "Code") ...
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