Mondaq USA: Tax > Income Tax
Foley & Lardner
While February is usually the month for valentines and candy conversation hearts, I hope you will use this month to give a little love and attention to one of the often overlooked "other" taxes applied to payments from nonqualified deferred compensation plans (NQDC Plans)—FICA taxes!
Ropes & Gray LLP
On December 13, 2018, the IRS published proposed regulations (REG-104259-18) on the Base Erosion and Anti-Abuse Tax (the "BEAT"), a new tax regime under the Tax Cuts and Jobs Act ("TCJA")
Ropes & Gray LLP
In this Ropes & Gray podcast, Morey Ward, counsel in the tax-exempt group, is joined by Kendi Ozmon, Gil Ghatan and Brittany Cvetanovich, colleagues who also focus their practices on representing tax-exempt organizations, ...
Jones Day
Worldwide combined reporting is not new to Illinois.
Ostrow Reisin Berk & Abrams
More than $120 billion of our nation's income flows through trusts, and the Supreme Court will hear a case that may clarify how much states are able to tax.
Dickinson Wright PLLC
If property is held by someone at their death, the "basis" in the property used by the seller to determine taxable gain on its sale is re-set to the fair market value at the date of death.
Morrison & Foerster LLP
The CFPB also proposed to delay the compliance date for the 2017 Rule's existing ability to repay provisions.
Proskauer Rose LLP
On January 18, the Internal Revenue Service ("IRS") and the U.S. Department of the Treasury issued final regulations on the "pass through" deduction under section 199A[1] of the Internal Revenue Code (the "Code").
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Do you have a tech business that you operate as a pass-through entity?
Morrison & Foerster LLP
The New York State 2019-20 Executive Budget, which contains several significant tax proposals including: imposing sales tax collection responsibility on "marketplace providers
Womble Bond Dickinson
With the release January 29, 2019 of an important tax policy note (the "Note"), the OECD has introduced greater direction for its BEPS mandate to introduce proposals to address the tax challenges of the "digitalization" of the economy.
Ogletree, Deakins, Nash, Smoak & Stewart
In January 2019, the Internal Revenue Service (IRS) issued Notice 2019-09, which provides interim guidance for Section 4960 of the Internal Revenue Code of 1986.
Holland & Knight
The Tax Cuts and Jobs Act (TCJA) added Section 4960 to the Internal Revenue Code (IRC).
Dickinson Wright PLLC
The 2017 Tax Cuts and Jobs Act raised the amount that can be sheltered from federal estate tax in 2019 to $11.4 million for an individual and double that amount, or $22.8 million, for a married couple.
Holland & Knight
When President Donald Trump signed the Tax Cuts and Jobs Act (TCJA) in December 2017, it marked the first major overhaul of the U.S. tax system in more than 30 years.
Ostrow Reisin Berk & Abrams
To help make sure that you do not miss any important 2019 deadlines, we have provided this summary of when various tax-related forms, payments and other actions are due.
BakerHostetler
As discussed in our prior alert, the proposed Section 199A regulations provided welcome guidance regarding the application of the pass-through deduction across related entities
Ruchelman PLLC
Not all is exciting when a foreign student gets a job offer from a U.S. employer under the Summer Work Travel Program administered by the U.S. Department of State
TMF Group
Muitas regulações, leis e decretos de reformas fiscais passaram a valer em 2018 em países em toda a região das Américas, com ainda mais mudanças chegando em 2019.
TMF Group
Muchas regulaciones, leyes y proyectos de ley de las reformas tributarias entraron en vigencia en 2018 en los países de Las Américas, y 2019 traerá más cambios.
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Ruchelman PLLC
On August 8, 2018, the I.R.S. issued much-awaited proposed regulations under new Code §199A, which was added by the 2017 Tax Cuts and Jobs Act. The provision was initially discussed in detail in our February 2018 edition.
Fenwick & West LLP
Released on November 30, 2018, the foreign tax credit proposed regulations provide a comprehensive new framework for calculating the foreign tax credit in light of several changes made by the Tax Cuts
Arnold & Porter
It has been one year since President Trump signed into law the most significant revision to the Internal Revenue Code since 1986, with the enactment of the Tax Cuts and Jobs Act (TCJA).
Ruchelman PLLC
Not all is exciting when a foreign student gets a job offer from a U.S. employer under the Summer Work Travel Program administered by the U.S. Department of State
Jeffer Mangels Butler & Mitchell LLP
Real estate developers have a new source of investment for their development projects, created by the Tax Cuts and Jobs Act of 2017
Proskauer Rose LLP
On January 18, the Internal Revenue Service ("IRS") and the U.S. Department of the Treasury issued final regulations on the "pass through" deduction under section 199A[1] of the Internal Revenue Code (the "Code").
Proskauer Rose LLP
On December 20, 2018, the Internal Revenue Service (the "IRS") and the Department of the Treasury (the "Treasury") ...
Thompson Coburn LLP
The 2017 tax reform introduced a deduction generally equal to 20% of qualified business income (QBI) or the taxpayer's taxable income, subject to certain limitations.
Jeffer Mangels Butler & Mitchell LLP
In 2017, if a client owned an interest in a foreign entity (directly or indirectly through a tiered entity structure), then an evaluation should have been done to determine whether the client owed
Poyner Spruill LLP
Deep within the text of the Tax Cuts and Jobs Act of 2017 (TCJA) are two provisions that will have a significant effect on both alimony and child support.
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