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Income Tax
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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.
DLA Piper
On January 31, 2020 the OECD published an update statement (the Statement) on the Digital Tax Initiative, highlighting progress on the scope of the new taxation rights...
Davies Ward Phillips & Vineberg
Even after two years of frenzied activity, the IRS has yet to issue several major sets of regulations under the TCJA.
Mayer Brown
Bylined article by Tax partner Shawn R. O'Brien (Houston), senior advisor Warren S. Payne (Washington DC) and associate Maria C. Critelli was published by Bloomberg Tax.
Fenwick & West LLP
The Tax Cuts and Jobs Act (TCJA) repealed the long-standing "50/50" sourcing rule for United States exporters of manufactured products.
Cadwalader, Wickersham & Taft LLP
On December 19, 2019, the IRS and Treasury issued final regulations on the Opportunity Zone program.
Proskauer Rose LLP
On Friday, December 20, 2019, President Trump signed into law government funding legislation for the 2020 fiscal year that includes a provision repealing Section 512(a)(7), ...
Ostrow Reisin Berk & Abrams
To help make sure that you do not miss any important 2020 deadlines, we have provided this summary of when various tax-related forms, payments and other actions are due.
Pillsbury Winthrop Shaw Pittman LLP
He will join Pillsbury's Nashville office as a special counsel, expanding our nationwide SALT practice.
Proskauer Rose LLP
On December 20, 2019, President Trump signed into law changes to the private foundation excise tax on net investment income under Section 4940 of the Internal Revenue Code.
McDermott Will & Emery
Most states have historically not subjected foreign-source income to state income tax.
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