Mondaq USA: Tax
Reed Smith
On February 7, Gov. Tom Wolf (D) presented his third budget address as Pennsylvania's governor, proposing a $32.3 billion spending plan. Facing yet again a multi-billion-dollar budget deficit...
Miles & Stockbridge
If the entity was the owner, the entity was instructed to complete certain portions of the Form 3468 and attach the form to the entity's tax return.
The 2017 ATG expands and updates the list of documents for IRS examiners to review in connection with a golden parachute examination.
Strasburger & Price, L.L.P.
As a result of federal legislation enacted in 2015, several federal tax returns and tax related forms will have different filing dates beginning in 2017.
Stites & Harbison PLLC
In 2010, Tennessee became the second state to create an elective community property system through community property trusts. Community property is a system of ownership that provides for equal ownership between husband and wife.
Proskauer Rose LLP
The U.S. Treasury Department and the Internal Revenue Service published on January 18, 2017 final regulations (the "Final Regulations") reducing from ten years to five years the recognition period for the corporate-level tax imposed on certain property dispositions by a real estate investment trust ("REIT") or a regulated investment company ("RIC") under Section 337(d), and otherwise generally adopting the approach set forth in prior temporary and proposed regulations.[
Proskauer Rose LLP
The Internal Revenue Service recently issued Revenue Procedure 2017-18, which provides that the last day of the remedial amendment period for Code Section 403(b) retirement plans will be March 31, 2020.
Brown Smith Wallace
In the linked podcast, Doerr discusses: What can be expected under the Trump Administration when it comes to tax reform / When any changes are expected to be enacted / Whether the changes could be retroactive / Advice for individuals and businesses to address the potential changes / Whether the Supreme Court nomination of Neil Gorsuch will have any tax implications
Reed Smith
The New Jersey Tax Court issued its decision today in Elan Pharmaceuticals, Inc., ruling that the Division of Taxation had improperly excluded receipts sourced to states...
Arnold & Porter Kaye Scholer LLP
Speaker of the US House of Representatives Paul Ryan has indicated that House Republicans intend to introduce comprehensive tax reform legislation in Congress this spring.
Miles & Stockbridge
In Revenue Procedure 2017-22, the IRS clarified earlier guidance regarding safe harbors for corporate taxpayers receiving grants from the government for capital improvements to transportation services.
Duane Morris LLP
The following are select tax topics affecting individuals and businesses for tax year 2016. Several issues of significance to individuals and businesses for 2015 remain relevant for 2016...
Butler Snow LLP
If you are not expecting a refund this year, you may be wondering what taxes have to do with your travel plans.
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Yesterday, President Trump signed an executive order that requires government agencies to identify two regulations for repeal for every new regulation that they wish to issue.
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Ownership structures using real estate investment trusts are common in the Senior Housing industry.
Ropes & Gray LLP
On Tuesday, January 31, the IRS announced the rollout of thirteen initial compliance campaigns that will be undertaken by its Large Business and International Division.
Grant Thornton LLP
The IRS and Treasury Department recently issued temporary regulations (T.D. 9814) and, by cross-reference, proposed regulations (REG-127203-15)...
Grant Thornton LLP
The potential for sweeping tax changes is greater now than in decades, but many open questions remain.
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
The initial reaction of this author is that this new rule applies to tax regulations.
Duane Morris LLP
The recently formed Government has manifested its ambition to support reforms especially related to business. Short after the oath of inauguration, it organized a conference with Vietnamese enterprises leading to the issuance of Resolution 35/2016/NQ-CP dated 16 May 2016. The main focus was to improve the investment environment.
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Hanson Bridgett LLP
U.S. taxpayers with unreported foreign accounts or assets are in an increasingly precarious position.
Reed Smith
New York Governor Andrew Cuomo introduced his FY 2018 budget proposal on January 17. The proposal includes several significant revenue-raisers, including a few that could impact the New York real estate market.
Caplin & Drysdale
On January 31, 2017, the Internal Revenue Service launched its first wave of compliance "campaigns." A campaign is an issue-based compliance process centering on focused examinations, staffed with IRS experts on the targeted subject matter.
McDermott Will & Emery
As in previous proposed budgets, President Obama's recently released budget proposal for the 2017 fiscal year contains energy-related tax provisions that include a permanent extension of the renewable energy production tax credit (PTC) and a provision making it refundable.
Fox Rothschild LLP
In December, the Justice Department announced criminal charges against John Yin, a software salesman who worked for a Canadian company that sells point of sale (POS) software programs...
Jones Day
In a world where e-commerce is on the rise, it has long been recognized that the current European Union Value Added Tax ("VAT") rules and formalities are woefully outdated.
Stroock & Stroock & Lavan LLP
Many property owners can expect to see significant assessment increases.
Proskauer Rose LLP
On December 27, 2016, the Treasury Department (Treasury) and Internal Revenue Service (IRS) released final regulations regarding the determination of ownership of a passive foreign investment company ("PFIC") and regarding certain exceptions to the annual PFIC reporting requirements (the "PFIC Regulations").
Baker Newman Noyes
Last month, we published a Tax Advisory explaining Donald Trump's tax plan. The purpose of this article is to highlight a few of its provisions that seem likely to impact the real estate...
Fox Rothschild LLP
Further, the life expectancy rule will apply, without regard to whether distributions, in fact, are made or commenced on a timely basis.
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