Searching Content indexed under Tax by Joshua Becker ordered by Published Date Descending.
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The "New" Alternative Minimum Tax
The 2017 Tax Act was signed into law on December 22, 2017. As part of the tax reform "simplification" process, there was a strong movement to eliminate the alternative minimum tax ("AMT") for corporations and individuals.
United States
15 Feb 2018
Single Family Office Operations 2018: Recent Case Law And Coordination With Legislative Developments
December 2017 brought with it two important developments for single family offices. The first was from the US Tax Court's decision in Lender Management v. Commissioner ("Lender") released on December 15, 2017.
United States
14 Feb 2018
US Tax Reform - Single Family Offices And Considerations For 2018
In this article, we present some thoughts on how the Tax Cuts and Jobs Act of 2017, officially known as "An Act To Provide For Reconciliation Pursuant To Titles II And V Of The Concurrent Resolution ...
United States
18 Jan 2018
New Year's Resolutions – Revising Partnership Agreements As New Audit Rules Take Effect January 1, 2018
Passed in late 2015, the Bipartisan Budget Act (BBA) completely overhauled the rules relating to partnership tax audits.
United States
24 Nov 2017
Update: Effect Of Proposed Us House And Senate Tax Bills On Family Offices And Investment Vehicles
On November 16, the US House of Representatives passed the "Tax Cut and Jobs Act." The bill's proposed effective date is January 1, 2018.
United States
24 Nov 2017
US Inbound Taxation: Senate Finance Committee Tax Reform Plan Would Overturn Recent Tax Court Decision
On November 9, the Senate Finance Committee released its tax reform plan, with provisions that differ substantially from the House's bill released on November 2. Of particular significance...
United States
16 Nov 2017
Effect Of Proposed US Tax Bill On Family Offices And Investment Vehicles
On November 2, the US House of Representatives released its proposed bill for the "Tax Cuts and Jobs Act."
United States
14 Nov 2017
Tax Court Holds That Non-US Persons Are Not Subject To Tax On Gain From The Sale Of A US Partnership Interest
A recent Tax Court decision, Grecian Magnesite Mining, Industrial & Shipping Co., SA, is an important development for non-US persons investing in US entities treated as partnerships for US tax purposes.
24 Aug 2017
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