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Proskauer Rose LLP
On July 27, 2022, Senator Joe Manchin (D-W.Va.) and Senate Majority Leader Chuck Schumer (D-N.Y.) released the Inflation Reduction IRA of 2022 (the "IRA").
Withers LLP
Private client and tax partner Edward Renn was featured in the recent Accounting Today article, "Build Back Better born again (sort of)." The article discusses the announced...
Mintz
On July 27, 2022, Senator Joe Manchin and Senate Majority Leader Chuck Schumer announced that they have reached an agreement on a budget reconciliation bill.
Dinsmore & Shohl
The Multistate Tax Commission has undertaken an ambitious project on the state taxation of partnerships.
Proskauer Rose LLP
The "golden parachute" excise tax regime under Internal Revenue Code Sections 280G and 4999 ("Section 280G" and "Section 4999", respectively) is at the core of both public and private...
Taft Stettinius & Hollister
The Qualified Small Business Stock (QSBS) exclusion under Internal Revenue Code (I.R.C.) Section 1202 is an extraordinarily valuable benefit for C corporations and their shareholders.
Freeman Law
Generally, the purchaser of assets does not assume the liabilities of the seller. Successor liability, however, is an exception to the general rule. Under the successor-liability doctrine, ...
Proskauer Rose LLP
On March 28, 2022, the Biden Administration proposed changes to the U.S. international tax rules. In short, the Biden Administration proposed to...
Cadwalader, Wickersham & Taft LLP
On March 28, 2022, the Biden Administration released its budget proposal for Fiscal Year 2023 (the Budget). We summarize below the tax aspects of the Budget of particular interests to U.S. corporate taxpayers,...
Dinsmore & Shohl
Under a new bill adopted by the Ohio General Assembly, school boards, governmental bodies, and other third parties will be prohibited from filing complaints to increase the value of others' Ohio real property...
Freeman Law
For years, section 962 was a relatively obscure tax-planning mechanism. The Tax Cuts & Jobs Act, however, changed that, pushing the so-called section 962 election into vogue.
Holland & Knight
This Holland & Knight alert discusses the intersection of President Joe Biden's proposed changes to the U.S. tax code, as announced in connection with his fiscal year 2023 budget,
Groom Law Group
On March 28, the Biden Administration submitted its Fiscal Year 2023 budget proposals reflecting its budget and tax policy priorities...
Brownstein Hyatt Farber Schreck, LLP
The House and Senate will meet Monday at 2 p.m. and 3 p.m., respectively.
Holland & Knight
The Texas Supreme Court ruled in favor of Sirius XM Radio (Sirius) in a recent decision that could have wide-ranging impact on the methodology...
Taft Stettinius & Hollister
Choice of entity is a critical decision that carries many legal and tax consequences. This decision is key to the initial formation of a business, but can also be important when evaluating...
Brownstein Hyatt Farber Schreck, LLP
The White House released its fiscal year (FY) 2023 budget request on Monday. Overall, it proposes $5.8 trillion in total spending, including a proposed $813 billion for defense and about $769 billion...
Freeman Law
The branch profits tax is imposed on foreign corporations engaged in a U.S. trade or business through a branch, rather than a subsidiary.
Freeman Law
On March 28, 2022, President Joe Biden released his FY 2023 Budget of the U.S. Government (the "Budget").
Davies Ward Phillips & Vineberg
Last year, we predicted that the biggest U.S. tax news in 2021 would be revenue-raising legislation that the Democrats would put forward after the election of Joe Biden as the 46th president of the United States.
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