Mondaq USA: Tax
Eide Bailly LLP
By most measurements, the final version of these regulations follows the proposed version
Duff and Phelps
Many companies are unaware of what the Ohio CAT is and if they are required to file and remit payments.
Ruchelman PLLC
At first, it may seem that the I.R.S. was harsh in determining that the taxpayer missed his chance to contest the F.P.A.A. for the two partnerships he held indirectly through another partnership.
Ruchelman PLLC
There has been a wealth of conversation addressing the amendment to the definition of a "U.S. Shareholder" in the context of a controlled foreign corporation introduced by the 2017 Tax Cuts and Jobs Act.
Ruchelman PLLC
On December 22, 2017, the Tax Cuts and Jobs Act 2017 ("T.C.J.A.")1 introduced the foreign derived intangible income
Kirkland & Ellis International LLP
On May 7, 2019, the Internal Revenue Service ("IRS") issued proposed regulations under the 2017 Tax Cuts and Jobs Act1 ("TCJA")
Eisner Amper
The manufacturing sector has long been the largest beneficiary of the R&D tax credit, with the industry accounting for over 60% of these credits claimed yearly.
Jones Day
Client Strategies for the IRS Appeals Judicial Approach and Culture Project ("AJAC")
Eide Bailly LLP
The Joint Committee on Taxation lists 29 separate provisions that expired at the end of 2017.
Withers LLP
If you saw last week's episode of Billions (Season 4, Episode 10: New Year's Day on Showtime), you will recall main character Axe strategizing with sales and use tax on art.
Duff and Phelps
Technological advances, particularly in the areas of online commerce and cloud solutions, have forever changed how business is conducted in the U.S. and abroad.
Proskauer Rose LLP
Implements 2018 Proposed Regulations, ending most limitations on investments in U.S. property, as well as pledges and guarantees by CFCs wholly-owned by U.S. corporations – also provides PTI guidance for CFC shareholders.
Jeffer Mangels Butler & Mitchell LLP
JMBM's ADA Compliance and Defense Group has defended more than 750 ADA lawsuits and DOJ investigations or actions brought against owners and operators of hotels ...
Hogan Lovells
Proposed regulations have recently been issued by the U.S. Internal Revenue Services (IRS) under a withholding provision of U.S. tax law
Butler Snow LLP
On May 23, the U.S. Department of the Treasury's Community Development Financial Institutions Fund (CDFI Fund) awarded 73 Community Development Entities
Eide Bailly LLP
Since the enactment of the Tax Cuts and Jobs Act at the end of 2017 and the subsequent release of the first round of proposed regulations in October 2018, many taxpayers and practitioners have been puzzling over ...
Dickinson Wright PLLC
The length of time you should keep tax records depends on the action, expense, or event which the records will substantiate. Generally, you should keep records until the statute of limitations period
McDermott Will & Emery
Legislators in Frankfort added a new "video streaming service" tax to the omnibus tax bill (HB 354) as part of a closed-door conference committee process before the bill was hastily passed in the House and Senate.
Morrison & Foerster LLP
On May 23, 2019, the California Department of Tax and Fee Administration held an interested parties meeting to discuss proposed amendments to the sales and use tax regulations related to the recently enacted ...
Eide Bailly LLP
The Pass-Through Entity Tax Equity Act of 2019, HB 2665, signed by Oklahoma Governor Stitt on April 29, 2019, allows an electing pass-through entity to pay the Oklahoma income tax at the entity level in exchange for ...
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Ruchelman PLLC
On August 8, 2018, the I.R.S. issued much-awaited proposed regulations under new Code ง199A, which was added by the 2017 Tax Cuts and Jobs Act. The provision was initially discussed in detail in our February 2018 edition.
Butler Snow LLP
Real estate law requires not only an understanding of buying and selling real estate, closing processes, real estate title, leasing and finance, but also experience in a variety of other areas ...
Ruchelman PLLC
The Federal Taxpayer Identification Number ("T.I.N.") used by entities is the Employer Identification Number ("E.I.N."). The E.I.N. application (both online and using Form SS-4)
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
Hill, Barth & King LLC
Of the many changes that came from the Tax Cuts and Jobs Act, Qualified Opportunity Zones have been one of the most talked about provisions as the 2018 tax season progresses.
Holland & Knight
The Internal Revenue Service (IRS) on May 22, 2019, issued much awaited guidance in Notice 2019-39. This Notice allows for refinancings or refundings by Native American tribal governments
Butler Snow LLP
Real estate law requires not only an understanding of buying and selling real estate, closing processes, real estate title, leasing and finance ...
Proskauer Rose LLP
Implements 2018 Proposed Regulations, ending most limitations on investments in U.S. property, as well as pledges and guarantees by CFCs wholly-owned by U.S. corporations – also provides PTI guidance for CFC shareholders.
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,
Duff and Phelps
The BEAT is in addition to the taxpayer's regular tax liability.
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