Mondaq USA: Tax
McDermott Will & Emery
The Illinois General Assembly enacted a number of new tax measures in a flurry of activity at the end of its legislative session.
Blue J Legal
For years, the Section 6662 accuracy-related penalty has been one of the most frequently litigated federal tax issues in the United States.
Hogan Lovells
Prior to the issuance of the final regulations described below, under Section 956 of the Internal Revenue Code of 1986 and its related Treasury Regulations, for U.S. tax purposes,
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Property Appraisers from around the State of Florida are beginning to report total market values for their respective counties, and all indications across the board are that property owners
Eisner Amper
In an effort to incentivize investment with the help of the tax code, the 2017 Tax Cuts and Jobs Act ("TCJA") created the so-called "Opportunity Zones" program.
Ropes & Gray LLP
On June 7, 2019, the Ninth Circuit re-issued a decision in Altera v. Commissioner, upholding an IRS Regulation that had been previously struck down
Moritt, Hock & Hamroff LLP
It is no surprise, in light of tightened budgets and concerns about low staffing, that the Internal Revenue Service recently announced a development
Arnold & Porter
On June 6, 2019 the US Internal Revenue Service and US Department of the Treasury issued proposed regulations that provide guidance with respect to (1) the scope of the exception for a "qualified foreign pension fund" ...
Eisner Amper
In this scenario, the taxpayer is not affected by the TCJA's limitation on the state and local tax deduction.
Ruchelman PLLC
New York City's public transportation system is old and in desperate need of significant renovation.
Ruchelman PLLC
Generally, Federal estate and gift taxes are imposed on a person's right to transfer property to another person during life or upon death.
Ostrow Reisin Berk & Abrams
The IRS recently announced the inflation-adjusted maximum value of an employer-provided vehicle under the vehicle cents-per-mile rule and the fleet-average value rule
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")
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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 ...
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.
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.
Eisner Amper
Investments meeting certain criteria in those QOZs are entitled to significant tax benefits.
Smith Gambrell & Russell LLP
Early Saturday morning, the U.S. Senate passed tax reform along party lines, by a vote of 51 to 49.
Blue J Legal
As courts and federal agencies grapple with worker classification in an evolving economy, knowing how a worker is classified for tax and employment purposes is crucial for businesses of any size and the professionals advising them.
Ruchelman PLLC
New York City's public transportation system is old and in desperate need of significant renovation.
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