Searching Content indexed under Tax Authorities by Thompson Coburn LLP ordered by Published Date Descending.
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IRS Issues Proposed Regulations Regarding Net Investment Income Tax Of Private Colleges And Universities
On July 3, 2019, the Internal Revenue Service ("IRS") issued proposed regulations under Internal Revenue Code section 4968.
United States
31 Jul 2019
Highlights From The Simply Tax Podcast: How To Choose An Entity For A Family Business (Video)
Choosing to structure a business as a C corporation, an S corporation, or an entity taxed as a partnership (often an LLC) is no simple decision
United States
24 Jan 2019
The Federal Priority Act: How ‘Secure' Is A Secured Creditor If The Debtor Is Subject To A Federal Claim Or Investigation?
Although the Federal Priority Act[1] has been deemed to be "almost as old as the Constitution"[2] itself, its application to priority battles ...
United States
12 Oct 2018
Beware This Years' Taxpayer Refund Scams And Data Breaches: 8 Steps Recommended By The IRS
The IRS recently released a statement regarding emerging scams that are cropping up this tax season.
United States
6 Mar 2018
Pending Tax Reform, Prepaying 2018 Real Estate Taxes Could Benefit Illinois Individual Taxpayers
In light of the tax reform bill pending in Congress, individuals throughout Illinois should give strong consideration to prepaying 2018 real estate taxes now to receive the largest possible benefit ...
United States
12 Dec 2017
Developments In FICA And Self-Employment Tax Affect Partners And S Corporations
I was recently honored to serve as a guest columnist in the June 2017 "Shop Talk" column in WG&L's Journal of Taxation.
United States
21 Jul 2017
Tax Court Finds Self-Employment Tax For Active LLC Member
Self-employment (SE) tax is one of the driving forces when a tax advisor recommends what type of entity to use for one's business.
United States
5 Jun 2017
Tax Court Finds No Self-Employment Tax For Passive LLC Member
Self-employment (SE) tax is one of the driving forces when a tax advisor recommends what type of entity to use for one's business.
United States
7 Apr 2017
Tax Basis: The Key To Reducing Gain On Sale Or Deducting Asset Purchases
This article discusses key ideas used in reducing or eliminating gain subject to tax when you sell an interest in your business or when your business sells part or all its assets.
United States
12 Jan 2017
Private Equity's Top Ten Issues For The Next President
Many of the issues on the next President's plate have unique resonance within the private equity world.
United States
14 Nov 2016
IRS Issues New Rules For 'Closed' Defined Benefit Plans
At the end of January, the Internal Revenue Service issued new proposed regulations for so-called "closed" or "frozen" defined benefit plans.
United States
1 Aug 2016
Filing Form 709: Beyond The Basics Of Gift Tax Returns
Code Section 2513 allows a married couple to split a gift made by one of them for federal gift tax purposes if, at the time of the gift, each spouse is a citizen or resident of the United States.
United States
12 Apr 2016
Staffing Agency Workers And ACA Offers Of Coverage
The final regulations on the Affordable Care Act's (ACA) "pay or play" rules were released on Feb. 10, 2014.
United States
2 Feb 2016
Voluntary Disclosure Opportunity For Businesses And Individuals Who Access Cloud Computing Services In Chicago Or Sell Them To Chicago Users
Earlier this year, the City of Chicago's Department of Finance issued "Personal Property Lease Transaction Tax Ruling #12," clarifying the City's position on the taxation of cloud computing services.
United States
23 Dec 2015
Nonqualfied Deferred Compensation Plan Update
In June 2015, the Internal Revenue Service released updated audit guidelines for nonqualified deferred compensation plans.
United States
3 Nov 2015
IRS Takes Aim At Pension Plans "De-Risking" Lump Sum Cash-Outs
In recent years, many pension plan sponsors have sought to reduce pension liabilities by offering lump sum "window" programs.
United States
12 Aug 2015
Increased Penalties For Information Returns
The new penalties apply to returns and statements required after December 31, 2015. This means the new penalties will apply to the 2015 Forms W-2, 1099-R, 1099-MISC, 1094-B, 1095-B, 1094-C and 1095-C that are due in early 2016.
United States
11 Aug 2015
What Are The Unique Dynamics Of A Low-Income Housing Tax Credit Workout?
In any negotiation, there is one critical factor that ensures a successful outcome.
United States
10 Dec 2014
IRS Updates Determination Letter Request Forms
In December of 2013, the IRS released new final versions of the Form 5300 and the Form 5310, used by individually designed retirement plans.
United States
12 Jun 2014
U.S. Department Of The Treasury Announces $3.5 Billion In Federal New Markets Tax Credit Allocation Authority
Yesterday the U.S. Department of the Treasury’s Community Development Financial Institutions Fund (the "CDFI Fund") announced the award of $3.5 billion in Federal New Markets Tax Credit (NMTC) allocation authority through its annual and competitive application process. Eighty-five organizations certified as Community Development Entities (CDEs) received the awards, while over 282 CDEs applied.
United States
3 May 2013
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