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Brennan Manna & Diamond
Beginning in July, the IRS will automatically send Advanced Child Tax Credit payments to eligible taxpayers based on their 2020 tax return
Brennan Manna & Diamond
As a tax law attorney, friends and acquaintances ask me this question all the time: what type of entity should I form when starting a new business.
Shipman & Goodwin LLP
Connecticut adopted a $46.4 billion budget for the two-year period that commenced July 1, 2021, reflecting a 2.6% spending increase for the first year and a 3.9% spending increase for the second year.
Groom Law Group
On July 26, 2021, the IRS released Notice 2021-46 (the "Notice"), which provides new guidance on the 100% COBRA premium subsidies (the "Subsidies") and the related tax credit under...
Dickinson Wright PLLC
The Department of the Treasury and the Internal Revenue Service have extended the treatment provided in Notice 2020-46 to leave-based donation programs and cash payments in connection with such programs ...
Carter Ledyard & Milburn
Practical Drafting is coming "in-house" to Carter Ledyard & Milburn LLP and will be published periodically by the firm without a fixed schedule.
Cadwalader, Wickersham & Taft LLP
On July 20, 2021, Senate Finance Committee Chair Ron Wyden (D-OR) proposed legislation to modify the 20% deduction allowed to investors in certain pass-through businesses under Section 199A.
Cadwalader, Wickersham & Taft LLP
In Matter of Goldman Sachs Petershill Fund Offshore Holdings (Delaware) Corp., the New York City Tax Tribunal held that an upper-tier partnership's passive corporate partner was subject to the New York City General Corporation Tax.
Cadwalader, Wickersham & Taft LLP
The release of the Pillar One and Pillar Two "blueprints" in October 2020, and the recent G7 (June 2021) and G20 (July 2021) meetings
Miller & Chevalier Chartered
Since the passage of the Tax Cuts and Jobs Act in 2017, the promulgation of regulations amplifying TCJA provisions has led practitioners to shift their attention to potential challenges to the Treasury Department's interpretation of certain statutes.
Miller & Chevalier Chartered
In this article, Tax Member Kevin Kenworthy and Senior Associate Caroline Reaves argue that recently proposed regulations concerning the foreign tax credit (FTC)
Brennan Manna & Diamond
Recently, President Biden has proposed several tax law changes in his American Jobs Plan and American Families Plan.
Miller & Chevalier Chartered
Last week, Senate Majority Leader Chuck Schumer scheduled a highly anticipated cloture vote on the bipartisan infrastructure framework (BIF).
Holland & Knight
The Internal Revenue Service (IRS) can file a lien and levy on any and all of a taxpayer's property (and rights to property) regardless of how the property is held or titled. 26 U.S.C. § 6321.
Carter Ledyard & Milburn
The Biden administration will propose a change in the tax-free basis step-up at death which has been a part of the tax law for a long period of time.
Caplin & Drysdale
An IRS Office of Chief Counsel memorandum released July 16, 2021 provides a roadmap for IRS transfer pricing examinations involving cost sharing agreements that omit stock-based compensation from the pool of shared IDCs.
Mayer Brown
After Altera's victory in Tax Court in 2015,[1] many companies with cost sharing arrangements ("CSA") ceased sharing stock-based compensation ("SBC") costs.
Sheppard Mullin Richter & Hampton
On July 16, 2021, Governor Newsom signed California Assembly Bill 150 into law, allowing certain owners of passthrough entities to find a way around the current $10,000...
Miller & Chevalier Chartered
Last week Senate Democrats, led by Senate Majority Leader Charles Schumer (D-NY), announced an agreement on a $3.5 trillion package that includes President Biden's spending priorities...
Mayer Brown
While the world is watching the progress on the OECD's global tax proposals for taxing digital businesses and introducing a global minimum income tax rate, which were embraced and committed to by most Asian countries
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