Current filters:  
USA
Income Tax
United States
Lewis Roca Rothgerber Christie LLP
This bill makes minor changes to A.R.S. § 42-6009 (the online lodging marketplace classification, enacted in 2016),
Holland & Knight
The U.S. Tax Cuts and Jobs Act (the TCJA), which was enacted at the end of 2017, dramatically changed the U.S. cross-border tax regime.
Ropes & Gray LLP
On January 17, 2020, a federal district court in Washington ordered Microsoft Corporation ("Microsoft") to produce many documents to the Internal Revenue Service.
Akin Gump Strauss Hauer & Feld LLP
The Internal Revenue Service (IRS) has issued the first round of guidance regarding the tax credit for carbon oxide sequestration under Internal Revenue Code Section 45Q.
Lewis, Thomason, King, Krieg & Waldrop, P.C
On February 19, 2020, the IRS issued a news release announcing that it will be stepping up efforts to visit high-income taxpayers who in prior years have failed to timely file one or more of their...
Bowditch & Dewey
The Tax Cuts and Jobs Act of 2017 created the Opportunity Zone program under section 1400Z of the Internal Revenue Code ("1400Z")
McLane Middleton, Professional Association
For this reason, the IRS requires taxpayers who receive income not subject to withholding to estimate and periodically pay the tax due on such income as it is earned.
Dickinson Wright PLLC
The Taxpayer Certainty and Disaster Tax Relief Act of 2019 (the "Relief Act") has retroactively repealed a provision known as the "parking lot tax."
Lewis Roca Rothgerber Christie LLP
Those who previously filed paper forms will receive a letter from the IRS informing them of the change.
Groom Law Group
In December, the IRS/Treasury ("IRS") published final rules addressing how employers that fund health and welfare benefits through a VEBA...
Kirkland & Ellis International LLP
Fifteen members of the U.S. House of Representatives sent a letter to the U.S. Department of the Treasury in December urging it to release guidance for carbon capture projects under section 45Q of the tax code.
Pryor Cashman LLP
Through the lens of his extensive expertise in professional services malpractice, Partner James S. O'Brien, Jr. conducted an analysis ...
Womble Bond Dickinson
The South Carolina Department of Revenue has released the 2020 county tier rankings for all South Carolina counties.
Mayer Brown
On January 31, 2020, the OECD reported significant steps in advancing Pillar One, its approach for the taxation of the digital economy.
Pillsbury Winthrop Shaw Pittman LLP
The saga continues in Arizona v. California, Arizona's U.S. Supreme Court challenge of California's tax reach, but signs are strong it may be ending soon.
Holland & Knight
In Part 1, the concept and rationale of tax affecting was discussed.
Gibson, Dunn & Crutcher
Partners contributing capital to a partnership often require a preferred return on their investment.
Withers LLP
Since 1942, a US taxpayer who received alimony or separate maintenance was required to include it as taxable income unless the parties agreed that it would not be tax deductible for the payor.
Stites & Harbison PLLC
On December 19, 2019, nearly two years to the day since the enactment of the Opportunity Zones legislation (Pub. L 115-97), the U.S. Treasury Department
Holland & Knight
For some time, "tax affecting" the earnings of a pass-through entity (PTE) by the U.S. Tax Court has been disallowed in the valuation of PTEs for federal tax purposes.
FREE News Alerts
Sign Up for our free News Alerts - All the latest articles on your chosen topics condensed into a free bi-weekly email.
Popular Contributors
Upcoming Events
Tools
Font Size:
Translation
Mondaq Social Media