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Searching Content indexed under Income Tax by Arnold & Porter ordered by Published Date Descending.
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1
Summary Of Key Treasury Regulations Impacting International Taxation
The US Internal Revenue Service and the US Department of the Treasury have released a number of final, temporary and proposed regulations implementing and interpreting international tax
United States
25 Sep 2019
2
IRS Issues Proposed Regulations Clarifying FIRPTA Exemption For Qualified Foreign Pension Funds
On June 6, 2019 the US Internal Revenue Service and US Department of the Treasury issued proposed regulations that provide guidance with respect to (1) the scope of the exception for a "qualified foreign pension fund" ...
United States
20 Jun 2019
3
IRS Issues Second Set Of Proposed Regulations On Qualified Opportunity Zone Tax Incentives
On April 17, 2019, the US Internal Revenue Service (IRS) issued its second set of proposed regulations (the April Regulations) regarding the new "qualified opportunity zone" (QOZ)...
United States
7 May 2019
4
Recent Proposed Regulations Could Mitigate Harsh US Taxation Of Individuals Under GILTI Rules
The US Internal Revenue Service and the US Department of Treasury recently released proposed regulations that may provide relief to individual US Shareholders of "controlled foreign corporations" ...
United States
8 Apr 2019
5
Planning One Year After The Tax Cuts And Jobs Act
It has been one year since President Trump signed into law the most significant revision to the Internal Revenue Code since 1986, with the enactment of the Tax Cuts and Jobs Act (TCJA).
United States
17 Jan 2019
6
Update On Proposed IRS Regulations On Qualified Opportunity Zone Tax Incentives
The Tax Cuts and Jobs Act (Tax Act), enacted in December 2017, offers new tax incentives for taxpayers that invest through special investment vehicles known as "qualified opportunity funds" (QOFs)
United States
17 Jan 2019
7
IRS Announces Much-Anticipated Updated Voluntary Disclosure Procedure
When the United States Internal Revenue Service announced in March 2018 that it would be terminating the Offshore Voluntary Disclosure Program (OVDP) on September 28, 2018,
United States
28 Dec 2018
8
How To Review The Form 990: What's Important To Funders, Watchdogs And The Public?
The IRS Form 990 is more than a tax return, it's a public statement about your nonprofit's financial, programmatic and governance activity for the year.
United States
3 Dec 2018
9
IRS Issues Proposed Regulations On Qualified Opportunity Zone Tax Incentives
The Regulations provide much-needed guidance, although a number of significant open questions remain.
United States
12 Nov 2018
10
Family Offices And The Tax Cuts And Jobs Act: Can Operating As A "Trade Or Business" Reduce Taxable Income?
Prior to the 2017 Tax Cuts and Jobs Act (Act), individual taxpayers were able to reduce their taxable income by deducting various investment-related expenses as miscellaneous itemized deductions.
United States
27 Sep 2018
11
Lit Alerts—April 2018, Vol. 1
In Kite v. Director, Division of Taxation, the Superior Court of New Jersey, Appellate Division, held that a taxpayer must pay state income taxes on a qui tam award under the New Jersey Gross Income Tax Act (Act) ...
United States
6 Apr 2018
12
Taxation: New Jersey Appellate Division Court Rules That Qui Tam Awards Are Taxable Under The New Jersey Gross Income Tax Act
The plaintiff, a financial consultant, discovered fraudulent Medicare billing practices by some of his clients.
United States
5 Apr 2018
13
IRS Announces Last Chance For Taxpayers With Undisclosed Foreign Assets To Enter The Offshore Voluntary Disclosure Program
On March 13, 2018, the United States Internal Revenue Service issued News Release 2018-52 announcing that it will begin to ramp down the Offshore Voluntary Disclosure Program ...
United States
20 Mar 2018
14
Use It Or Lose It: Tax Planning Under The Tax Cuts And Jobs Act
On December 22, 2017, President Trump signed into law the "Tax Cuts and Jobs Act" (the Act). The Act contains a significant benefit to high net worth individuals in the form of a temporary increase in the federal transfer ...
United States
5 Mar 2018
15
Getting Ready For Proxy Season: Changes To Section 162(m)
Public boards and compensation committees will need to take action on this before proxy season.
United States
21 Feb 2018
16
Overview Of The Tax Cuts And Jobs Act
On December 22, 2017, President Trump signed a new tax bill into law, informally referred to as the Tax Cuts and Jobs Act (Tax Act).
United States
16 Jan 2018
17
Grecian Magnesite Decision Could Have Significant Tax Implications For Non-Us Investors In A US Fund
In a recent case, Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Commissioner, the Tax Court declined to follow the longstanding position of the IRS in Revenue Ruling 91-32 that a non-US partner...
United States
28 Sep 2017
18
Preparing Your Estate Plan For Tax Reform
On April 25, 2017, the White House announced its plan for tax reform, in an outline called "2017 Tax Reform for Economic Growth and American Jobs" (the White House Plan).
United States
14 Jun 2017
19
A Charitable Gift Receipt Is Worth A Lot More Than The Paper It Is Written On—Tax Court Denies $64 Million Deduction Due To Defective Donation Acknowledgment
In 15 West 17th Street LLC v. Commissioner, the US Tax Court denied a $64.5 million deduction claimed by the taxpayer for a charitable contribution to a historic preservation organization in 2007.
United States
8 Feb 2017
20
Tax Alert: Final Debt Regulations Have Limited Scope Of Application
The Final Regulations largely adopt the structure of the Proposed Regulations.
United States
5 Dec 2016
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