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Searching Content indexed under Income Tax by Moritt, Hock & Hamroff LLP ordered by Published Date Descending.
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Is Income Generation Required For A Business To Qualify As An Active Trade Or Business For Successful Section 355 Spin Off? IRS And The Treasury Department Are Reviewing.
Rev. Rul. 57-464 and Rev. Rul. 57-492 have recently been suspended pending completion of a study by the Treasury Department and Internal Revenue Service concerning the five-year,
United States
16 Apr 2019
2
Will A Blue Wave Wash Away Tax Benefits For Wealthy New Yorkers?
Tax advisers have been struggling all year with how to best guide high-net-worth and business clients seeking to capture the benefit of the federal tax reform, especially its lower rates and greatly enlarged unified estate and gift exemption amount.
United States
30 Oct 2018
3
Year-End Action Items For 2017 Tax Reform
This, together with the limitation on the deduction for state and local taxes, will result in more taxpayers using the standard deduction in 2018 and later years.
United States
5 Jan 2018
4
Material Participation In The Context Of Trusts & Estates
Section 469 of the Internal Revenue Code was designed to stop taxpayers, including trusts and estates, from, taking losses for passive activity against non-passive income like investment income and salary.
United States
17 Dec 2015
5
Automatic Revocation & Reinstatement Of Tax-Exempt Status
Section 6033(j)(1) of the Internal Revenue Code automatically revokes the tax-exempt status of any organization that fails to file a required Form 990.
United States
19 Mar 2014
6
Net Investment Income Tax
The "Obamacare" tax on net investment income came into effect on January 1, 2013.
United States
28 Oct 2013
7
License To…..Pay? New York State To Suspend Drivers' Licenses Of Individuals With Delinquent Tax Liabilities Of $10,000 Or More
On March 28, 2013, Governor Andrew Cuomo signed a bill into law that, among other things, allows the New York State Department of Motor Vehicles and the New York State Department of Taxation and Finance to work together in order to suspend the drivers' licenses of taxpayers who have delinquent tax liabilities due to New York State.
United States
9 Oct 2013
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