Mondaq USA: Tax
Hill, Barth & King LLC
A provision of the Tax Cuts and Jobs Act (TCJA) of 2018 allows investors to defer taxes on capital gains by investing them in properties and businesses in Qualified Opportunity Zones (QOZs).
Hill, Barth & King LLC
This document provides a guide on how drop shipping relationships have changed following the new tax laws and regulations after the decision in South Dakota v. Wayfair.
Hill, Barth & King LLC
Effective April 1 2019 the state legislature of California enacted economic nexus for sales tax with a threshold set at $100,000, however, effective immediately, the state has changed this provision by increasing the threshold to $500,000.
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.
Cohen & Company
On April 17, 2019, the Department of Treasury issued the second set of proposed regulations regarding the Qualified Opportunity (QO) Zone Program.
Dickinson Wright PLLC
The IRS is actively working with the State Department to deny passport applications and revoke existing passports of taxpayers with delinquent tax debts of $52,000 or more.
Dentons
On March 7, 2019, Administrative Ruling No. SNAT/2019/00046 issued by the Integrated National Service of Customs and Tax Administration (SENIAT)
Dentons
The Treasury Department and IRS invite taxpayers to submit comments on the proposed regulations on or before May 6, 2019.
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.
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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.
Dentons
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 ...
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