Mondaq USA: Tax
Proskauer Rose LLP
Peter Fass authored an article on the Internal Revenue Service's regulations that change the partnership disguised sale rules.
Jeffer Mangels Butler & Mitchell LLP
On June 13, 2017, the Treasury Department republished Proposed Treasury Regulations regarding the new partnership audit regime enacted as part of the Bipartisan Budget Act of 2015.
Bowditch & Dewey
Desperate for an accomplishment in this first year of Republican control of the federal government, the Trump administration is floating two ideas that seem on their faces to be non-starters.
Reed Smith
Effective for tax years beginning after December 31, 2015, the due date for filing federal tax returns for C corporations and partnerships were revised.
Cadwalader, Wickersham & Taft LLP
At a U.S. Senate Finance Committee (the "Committee") hearing, Committee leaders and industry experts debated recommendations for individual tax reform.
Dechert
In this commentary we have talked about a lot of challenges facing commercial real estate finance and other capital market activities over the years.
McDermott Will & Emery
The Illinois Department of Revenue (Department) has issued a proposed new administrative rule addressing the nexus implications for out-of-state retailers attending trade shows in Illinois.
Reed Smith
Just two weeks after holding oral argument, the South Dakota Supreme Court issued its decision in South Dakota v. Wayfair, et al., striking down South Dakota's "kill-Quill" law.
Morrison & Foerster LLP
During a single hearing in March 2016, a Cook County Circuit Judge dismissed over 200 False Claims Act ("FCA") suits brought by one qui tam relator in Illinois against out-of-state liquor retailers.
Snell & Wilmer L.L.P.
In Announcement 2017-11, the IRS relaxed standards for hardship distributions and loans from qualified retirement plans for those affected by Hurricane Harvey.
Cadwalader, Wickersham & Taft LLP
President Donald J. Trump outlined key aspects of his tax reform agenda and promised bipartisan cooperation with Congressional leaders.
Grant Thornton LLP
In 2015, Congress amended the due dates by which businesses must file tax returns, effective for tax years beginning after Dec. 31, 2015.
Grant Thornton LLP
Over the past two months, the City of Seattle has approved two new taxes.
Grant Thornton LLP
On July 7, 2017, Washington Gov. Jay Inslee signed legislation that will require remote sellers, marketplace facilitators, and referrers to collect and remit sales or use tax, or alternatively comply with...
Reed Smith
A case recently resolved at the Appellate Tax Board serves as a reminder that Massachusetts' auditors continue to aggressively challenge the following intercompany transactions:
Grant Thornton LLP
On June 14, 2017, the Commonwealth Court of Pennsylvania sustained the Philadelphia Beverage Tax (PBT), more commonly known as the "Soda Tax."
Grant Thornton LLP
The Pennsylvania Commonwealth Court recently held that a local business privilege tax imposed on fees paid by Pennsylvania 7-Eleven franchise stores to 7-Eleven's regional office in Upper Moreland Township...
Grant Thornton LLP
In Oregon's legislative session this year, several laws were enacted that will impact Oregon taxpayers
Ostrow Reisin Berk & Abrams
Back in November of 2016, the Cook County Board of Commissioners passed the Cook County Sweetened Beverage Tax Ordinance.
Jones Day
On August 17, 2017, the Protocol amending the Convention for the Avoidance of Double Taxation and the Prevention of Fraud and Fiscal Evasion between Belgium and Mexico was published in Mexico's Official Journal...
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Ostrow Reisin Berk & Abrams
If you own highly-appreciated business or investment real estate that you wish to sell, you can possibly avoid capital gains tax by exchanging it for new property of a like kind.
Proskauer Rose LLP
As we previously reported, the New York Workers' Compensation Board in July adopted final regulations for implementation of the PFLL.
Reed Smith
On August 31, 2017, the Virginia Supreme Court issued a decision holding that a taxpayer can claim an exception to Virginia's intangible expense addback on the basis that the related member receiving the intangible payment is ...
Reed Smith
In Quill Corp. v. North Dakota, the United States Supreme Court reaffirmed that a state can only impose a sales and use tax collection obligation on a vendor physically present in the state.
Grant Thornton LLP
Restricted stock and restricted stock units (RSUs) -- they're the same thing, right? This is one of the most common misconceptions about these equity vehicles.
Reed Smith
In early July 2017, in a case titled Valley Forge Towers Apartments N, LP, et al. v. Upper Merion Area School District & Keystone Realty Advisors, LLC, No. 49 MAP 2016, the Pennsylvania Supreme Court delivered a landmark decision constitutionally curbing the rights of taxing jurisdictions to file selective appeals under Pennsylvania's Consolidated County Assessment Law.
Ruchelman PLLC
While determining whether a taxpayer has complied with its obligation to provide the I.R.S. with information on its international operations as required by Code §6038 for outbound transactions and by Code §6038A...
Morgan Lewis
US Tax Court decision may facilitate tax-efficient investment structures for non-US investors investing in US operating partnerships, directly or through investment funds.
Reed Smith
The taxpayer, Catalyst Repository Systems, Inc. ("Catalyst") is a Colorado-based electronic data and document repository corporation that provides litigation support services to its clients.
Ruchelman PLLC
This article will review the basic U.S. Federal tax considerations of intellectual prop¬erty ("I.P.") taxation in the context of corporations and partnerships and examine some typical tax considerations...
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