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Implications Of Election Results; IRS Inflation-Adjusted Amounts For 2017; Status Of Valuation Discount Regulations
President-elect Trump and Republicans in Congress have both called for estate tax repeal. Repeal legislation is very likely to be proposed next year and may be enacted...
United States
21 Dec 2016
2
IRS Notice 2016-31: Beginning Construction Under The PATH Act
On May 5, 2016, the IRS released Notice 2016-31, which clarifies the circumstances under which a taxpayer will be treated as having begun construction...
United States
13 May 2016
3
IRS Notice 2014-46: IRS Addresses What It Means To Have Begun Construction Prior To January 1, 2014
On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 which, among other things, replaced the requirement that certain production tax credit and investment tax credit eligible facilities be placed in service by the applicable credit termination date with a requirement that construction of such facilities begin before January 1, 2014.
United States
18 Aug 2014
4
New York Proposes Changes To The Application Of Its Estate And GST Taxes And The Income Taxation Of Trusts
On January 21, 2014, Governor Cuomo submitted his Executive Budget for 2014-2015 to the New York State Legislature - Budget Bill A8559.
United States
25 Feb 2014
5
IRS Notice 2013-60: Beginning Construction - Continuous Construction, Continuous Efforts, Master Contracts And Transfers Clarified
On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 which, among other things, extended the 2.3 cent-per-kilowatthour production tax credit and the 30% investment tax credit to qualifying wind and other renewable energy facilities the construction of which begins before January 1, 2014.
United States
25 Sep 2013
6
FATCA 3.0 For Funds And Securitization Vehicles
The U.S. Internal Revenue Service has recently released final regulations under the so-called "FATCA" provisions found in Section 1471 through 1474 of the U.S. Internal Revenue Code.
United States
27 Feb 2013
7
Renewable Energy Tax Provisions In The Fiscal Cliff Legislation - The "American Taxpayer Relief Act Of 2012"
A discussion on the recently approved "American Taxpayer Relief Act of 2012".
United States
7 Feb 2013
8
IRS Issues Proposed Regulations Regarding Exemption Of Foreign Governments From U.S. Income Tax
The Internal Revenue Service (IRS) has proposed regulations (the "Proposed Regulations") under section 892 of the Internal Revenue Code of 1986.
United States
22 Nov 2011
9
IRS Issues Guidance On Bonus Depreciation
On March 29, 2011, the Internal Revenue Service issued Revenue Procedure 2011-26 (the "Revenue Procedure"), which provides guidance on the rules applicable to the 50-percent and 100-percent first-year depreciation deductions ("bonus depreciation") for qualified property that were added to the Internal Revenue Code of 1986, as amended (the "Code"), by the Small Business Jobs Act of 2010 (the "SBJA") and the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "Tax
United States
4 Oct 2011
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