Mondaq USA: Tax > Income Tax
Day Pitney LLP
On July 2, the Internal Revenue Service (IRS) announced its intention to address noncompliance related to the use and trading of virtual currencies, also known as "cryptocurrencies."
Dickinson Wright PLLC
Many applicable large employers received an unpleasant surprise earlier this year when they received Letter 226-J, which imposed an employer shared responsibility payment (ESRP) ...
Fenwick & West LLP
U.S. taxation of intellectual property has become astoundingly more complex after the Tax Cuts and Jobs Act. The new rules are so complex that the IRS and Treasury are still figuring out...
Duff and Phelps
As many of you may already be experiencing, the ability to transact secondary deals in the U.S. has become much more complicated since the U.S. tax code overhaul.
Holland & Knight
New York, New Jersey and Connecticut, as well as other high income tax states, are more likely than not going to see a migration of highly taxed individuals out of their states due to the federal changes...
Mayer Brown
The deduction for interest has been under some pressure lately. In particular, the Tax Cuts and Jobs Act (P.L. 115-97) recently amended Section 163(j) of the Internal Revenue Code of 1986 ...
Holland & Knight
Bloomberg Tax sponsored a program titled, "New Era of Material Wealth Creation with ESOPs" which explored the 2017 Tax Act and its impact on ESOPs, alternative structures for ESOP...
Reed Smith
The omnibus bill includes a number of corporate income tax provisions in response to federal changes in the Tax Cuts and Jobs Act ("TCJA").
Mayer Brown
Two weeks ago, we provided a Legal Update on the then-current version of the New Jersey budget legislation.
Archer & Greiner P.C.
On July 1, 2018, Governor Murphy signed into law a $37.4 billion state budget for fiscal year 2019, avoiding a government shutdown.
Reed Smith
New Jersey Governor Phil Murphy and legislative leaders avoided a government shutdown by reaching a compromise on various tax measures.
Reed Smith
Pennsylvania enacted legislation addressing the mechanics of its statutory "decoupling" from federal 100% bonus depreciation.
Archer & Greiner P.C.
As many are aware, there is a lot of wrangling going on between Governor Murphy and the NJ Legislature over the fast-approaching June 30 budget deadline.
Duff and Phelps
The United States has always been one of the leading destinations for foreign direct investment.
Reed Smith
Three Felonies a Day, a book by Harvey Silverglate, argues that state and federal laws are so ubiquitous and ambiguous that the average citizen commits three felonies a day.
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
On Friday, May 25, 2018, the Senate unanimously approved a $41.49 billion budget for FY2019. The Senate's passage of its annual spending plan follows Governor Charlie Baker's budget proposal...
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
The Tax Cut and Jobs Act made several key changes to the expensing and depreciation rules, which will be a boon for Senior Living businesses that tend to be real estate heavy.
Day Pitney LLP
On May 18, Connecticut Governor Dannel Malloy announced that the U.S. Department of the Treasury approved all 72 "Qualified Opportunity Zones" that had been nominated by his administration...
Carlton Fields
All entities, including governmental entities, are now potentially liable for overpaying higher-ranking employees.
Ostrow Reisin Berk & Abrams
If your organization anticipates raising big amounts with a raffle at your next fundraising event, you might want to step back and consider what this might mean from a tax compliance standpoint.
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Kramer Levin Naftalis & Frankel LLP
President Trump signed sweeping tax legislation into law on Dec. 22, 2017, resulting in several significant changes to the wealth transfer tax system, effective as of Jan. 1, 2018.
Carlton Fields
Now more than ever, companies must carefully consider the tax treatment of these payments when negotiating False Claims Act settlements with the DOJ.
Shearman & Sterling LLP
The article provides a brief analysis of the implications of the new 20 percent business income deduction available to pass-through entities and real estate investment trusts under the Tax Cuts and Jobs Act.
Dickinson Wright PLLC
Many applicable large employers received an unpleasant surprise earlier this year when they received Letter 226-J, which imposed an employer shared responsibility payment (ESRP) ...
Holland & Knight
Bloomberg Tax sponsored a program titled, "New Era of Material Wealth Creation with ESOPs" which explored the 2017 Tax Act and its impact on ESOPs, alternative structures for ESOP...
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
The Tax Cut and Jobs Act made several key changes to the expensing and depreciation rules, which will be a boon for Senior Living businesses that tend to be real estate heavy.
Reinhart Boerner Van Deuren s.c.
On May 21, 2018, in three consolidated cases, the U.S. Supreme Court held that employers can enforce class action waivers in employee agreements.
Ruchelman PLLC
In previous articles we have discussed the relative flexibility of limited liability companies ("L.L.C.'s"), which are generally taxed as partnerships ...
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
On Friday, May 25, 2018, the Senate unanimously approved a $41.49 billion budget for FY2019. The Senate's passage of its annual spending plan follows Governor Charlie Baker's budget proposal...
McDermott Will & Emery
On June 4, Illinois Governor Bruce Rauner signed into law the state's fiscal year (FY) 2019 budget implementation bill, Public Act 100-0587 (the Act).
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