Searching Content indexed under Income Tax by Sheppard Mullin Richter & Hampton ordered by Published Date Descending.
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Opportunity Zones Update: New Proposed Treasury Regulations (Part II)
In December 2017, as part of the Tax Cuts and Jobs Act ("TCJA"), Congress established a new tax incentive program to promote investment in certain low-income communities
United States
5 Jun 2019
Opportunity Zones Update: New Proposed Treasury Regulations (Part I)
In December 2017, as part of the TCJA, Congress established a new tax incentive program to promote investment in certain low-income communities designated by the IRS as qualified opportunity zones.
United States
9 May 2019
Opportunity Zones Update
In December 2017, as part of the Tax Cuts and Jobs Act ("TCJA"), Congress established a new tax incentive program to promote investment ...
United States
14 Nov 2018
Real Estate Aspects Of Tax Reform
On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (TCJA), the most extensive overhaul of the United States tax regime in over thirty years
United States
30 Jan 2018
Congress Passes Final Tax Reform Bill
With the affirmative vote in the House today, both Houses of Congress have now passed a final version of the Tax Cuts and Jobs Act, clearing the legislation for President Trump's signature.
United States
22 Dec 2017
Tax Reform – The Current State Of Play
On December 2, the Senate passed its version of the Tax Cuts and Jobs Act. The House of Representatives earlier approved a competing version of the Act on November 16.
United States
12 Dec 2017
Tax Reform: Nonprofits And Their Executives Brace For Impact
The Senate voted yesterday to begin formal negotiations with the House of Representatives to reconcile their two versions of the Tax Cuts and Jobs Act, a bill that seeks to make sweeping changes to federal tax law.
United States
11 Dec 2017
U.S. Tax Reform: The Current State of Play
Earlier today the House of Representatives voted on and passed the Tax Cuts and Jobs Act. If passed by the Senate, the Act would significantly change the current federal income tax regime in the United States.
United States
20 Nov 2017
Startups Have Much To Be Thankful For – Senate Amendments To New Tax Bill Remove Deferred Compensation And Stock Options From Endangered Species List
As discussed in our November 14, 2017 blog post, Thanksgiving Tax Frenzy – New Tax Bill Proposes Executive Compensation Changes That Could Derail Deferred Compensation and Stock Options ...
United States
20 Nov 2017
Tax-Exempt Hospitals & Other Tax-Exempt Healthcare Organizations Not Immune From Federal Tax Reform
As federal tax reform efforts proceed rapidly in both chambers of Congress, tax-exempt hospitals and other tax-exempt healthcare organizations are facing major potential changes.
United States
20 Nov 2017
Limited-Time Tax Amnesty For Marketplace Sellers
The Multistate Tax Commission ("MTC") has implemented a limited-time voluntary disclosure initiative for online marketplace sellers (the "VDI").
United States
5 Sep 2017
IRS Denial Of Section 501(c)(3) Status For A Commercial ACO
The ACO in this ruling did not participate in the MSSP, but its activities were nonetheless directed towards achieving PPACA's Triple Aim.
United States
17 May 2016
In Wake Of Panama Papers Scandal Obama Calls For Stricter Bank Regulations, Tax Rules
In a news conference today President Obama addressed rules and proposed regulations announced Thursday intended to help the U.S. fight tax evasion and other crimes connected to anonymous offshore companies...
United States
13 May 2016
Revisions To Measure For Certification Of High And New Technology Enterprise
On January 29, 2016, the State Administration of Taxation, the Ministry of Finance and the Ministry of Science and Technology jointly issued the Revised Measure for Certification...
30 Mar 2016
The Artist’s Legacy – Gifts Of Art To Family And Friends
In this post, Lauren Liebes will address unique issues artist face when making gifts to family and friends of visual art they have created.
United States
11 Mar 2015
California Tax Relief For Sellers Of Qualified Small Business Stock
On Friday October 3, 2013, Governor Brown signed into law AB 1412, which provides full relief for individuals affected by the decision in Cutler v. Franchise Tax Board, where the California Court of Appeal held that the California tax incentives relating to the sale of qualified small business stock discriminated against interstate commerce and were therefore unconstitutional.
United States
11 Oct 2013
IRS Issues Guidance Regarding Tax Treatment Of Married Same-Sex Couples
The recent United States Supreme Court ruling in United States v. Windsor invalidated Section 3 of the Defense of Marriage Act, which had defined marriage as a union between a man and a woman.
United States
10 Oct 2013
Equityholder's Strategy For Shifting Tax Burdens To Creditors Upheld By Third Circuit
In re Majestic Star Casino, LLC, F.3d 736, the U.S. Court of Appeals for the Third Circuit broke from other courts by holding that S corporation status is not property of the estate of the S corporation's bankruptcy estate.
United States
14 Aug 2013
Final Section 336(E) Regulations Allow Step-Up In Asset Tax Basis In Certain Stock Acquisitions
Final regulations were issued last month under IRC Section 336(e), which present beneficial planning opportunities in certain circumstances.
United States
26 Jun 2013
Internal Revenue Service Concludes That Fideicomiso Or Mexican Land Trusts Are Not "Trusts" For United States Tax Purposes
The Internal Revenue Service recently issued Revenue Ruling 2013-14, which concludes that a Fideicomiso or a Mexican Land Trust is not taxed as a "trust" for U.S. income tax purposes.
United States
19 Jun 2013
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