Current filters:  
USA
Tax
United States
McDermott Will & Emery
Presented below is our summary of significant Internal Revenue Service guidance and relevant tax matters for the week of September 19, 2022 – September 23, 2022.
Freeman Law
This year the extended tax filing deadline for U.S. citizens or residents, sole proprietorships, C corporations, and single-owner LLCs is Monday, October 17, 2022.
Freeman Law
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
Freeman Law
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
Cooley LLP
On August 16, 2022, House Resolution 5376, the Inflation Reduction Act (IRA), was signed into law. An August 11 Cooley client alert explains some of the tax provisions contained in the IRA...
Freeman Law
On September 16, 2022, the IRS published its Exempt Organizations Technical Guide TG 6 IRC 501(c)(6) Business League ("TG6"). TG6 discusses tax exemption of business leagues...
Freeman Law
In 1922, Thomas H. Welch (Petitioner) was the secretary of the E. L. Welch Company, which was engaged in the grain business. The Welch Company went bankrupt and was discharged from its debts.
Freeman Law
The case before the Supreme Court deals with two separate cases: Duberstein and Stanton.
Freeman Law
The case before the Supreme Court deals with two separate cases, consolidated for argument before the Court of Appeals for the Third Circuit and were heard en banc: Commissioner v. Glenshaw Glass Co. and...
Freeman Law
George Cohan (Petitioner) was a theatrical manager, known for his contributions to Broadway and his over-the-top entertaining of both fans and critics. Petitioner deducted his business expenses on ...
Cadwalader, Wickersham & Taft LLP
The Inflation Reduction Act of 2022 imposes a 15% corporate Book Minimum Tax for taxable years beginning after December 31, 2022.
Freeman Law
Continental Express, Inc. (Continental) was engaged in the long-haul, irregular route trucking business, and employed between 277 and 344 drivers during the three years...
Freeman Law
In 1928, Petitioner Evelyn Gregory was owner of all of the stock of United Mortgage Corporation (UMC). UMC held, among other assets, 1,000 shares of Monitor Securities Corporation (Monitor).
Freeman Law
Prior to and during 1992, Ewens and Miller, Inc. (Petitioner) manufactured bakery products. Petitioner had multiple categories of workers: bakery workers...
Freeman Law
The Bank Secrecy Act requires certain taxpayers to submit timely FBARs to the United States reporting their interests in foreign accounts.
Freeman Law
In October 1977, representatives of Unilever United States, Inc. (Unilever) expressed an interest in acquiring National Starch and Chemical Corporation (National Starch), later named INDOPCO, Inc...
Freeman Law
Petitioner Raytheon Production Corporation (Raytheon) came into existence through a series of tax-free reorganizations. The "original" Raytheon was a pioneer manufacturer of a rectifying tube...
Freeman Law
For the tax year 1996, the Commissioner of Internal Revenue (Commissioner) determined a deficiency of $10,796 in, and an addition to tax under IRC § 6651(a)(1) of $2,669 on...
Brownstein Hyatt Farber Schreck, LLP
Democrats' Latest Push for an Expanded CTC. With the year-long effort to legislate a comprehensive energy, healthcare and tax bill finally completed, many Democratic lawmakers and members...
Cadwalader, Wickersham & Taft LLP
On August 23, 2022, the IRS issued Notice 2022-37, which once again extends the phase-in of withholding under Section 871(m).
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
Mondaq Social Media