Mondaq USA: Tax > Income Tax
Seyfarth Shaw LLP
A three-judge panel of the Ninth Circuit Court of Appeals recently upheld the position of the California Attorney General (AG) that charities located or doing business in California must provide a copy ...
Hunton Andrews Kurth LLP
This system enables daily settlements, which is an upgrade over the previous 30-day redemption period for FBC Bitcoin Trust purchases.
Ostrow Reisin Berk & Abrams
As the new tax bill worked its way through Congress last fall, not-for-profits across the country raised their voices high to share concerns about its disincentives for charitable donations ...
Ostrow Reisin Berk & Abrams
Despite its name, the kiddie tax is far from child's play. As a result of the Tax Cuts and Jobs Act (TCJA) ...
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act (TCJA) decreases the federal income tax rate for C corporations to a flat 21%, starting in 2018.
Morrison & Foerster LLP
In a release dated September 4, 2018, the IRS reminded taxpayers that the program that allowed for reduced civil liabilities for offshore reporting violations is coming to an end on September 28.
Ostrow Reisin Berk & Abrams
The recent corporate tax cut has many pass-through business owners rethinking their choice of entity. The Tax Cuts and Jobs Act (TCJA) ...
Ostrow Reisin Berk & Abrams
If you are divorced or in the process of divorcing, it is imperative to understand how the Tax Cuts and Jobs Act affects the tax treatment of alimony.
Morrison & Foerster LLP
Welcome to the latest issue of New York Tax Insights.
Alliott Group (International)
US employers who send US-based employees to work on assignment north of the border in Canada are likely to come into contact, directly or indirectly through their employees, with a number of tax, economic and regulatory challenges.
Butler Snow LLP
On Dec. 22, 2017, the 2017 Tax Cuts and Jobs Act (the "Act"), was signed into law, putting in place the most comprehensive set of changes to the Internal Revenue Code since 1986.
Cadwalader, Wickersham & Taft LLP
Commercial real estate collateralized loan obligations (CRE-CLOs) are growing in popularity as a way to securitize mortgage loans.
Foley & Lardner
On August 21, 2018, the IRS issued initial guidance (Notice 2018-68) to assist companies in determining how the changes made to Internal Revenue Code 162(m) by the Tax Cuts and Jobs Act of 2017 affect the deductibility of their compensation arrangements.
Withers LLP
Real estate crowdfunding is expanding all over the country. Platforms such as Fundrise, RealCrowd, Crowdstreet and hundreds of other platforms are attracting institutional ...
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act liberalizes the eligibility requirements for certain accounting methods that are generally easier to use and more flexible.
Ostrow Reisin Berk & Abrams
When you do a Roth conversion, you are subject to tax on some or all of the amount you convert, so it could be cheaper to do it now, while tax rates are more favorable.
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
Partners Regina Olshan and Joseph Yaffe and associate Michel Wiesner take a look at executive compensation issues in the start-up ...
Proskauer Rose LLP
The Personal Planning Strategies Newsletter provides articles addressing the latest statutory changes and developments affecting retirement, estate, insurance and tax planning, as well as cutting-edge corporate, real estate and tax concepts.
Shearman & Sterling LLP
Under the Tax Cuts and Jobs Act (TCJA, December 22, 2017), tax-exempt investors must now calculate unrelated business taxable income (UBTI) separately with respect to each trade or business.
Mayer Brown
Recently, in Alta Wind I Owner Lessor C et al. v. United States, the US Court of Appeals for the Federal Circuit vacated and remanded the decision of the US Federal Court of Claims, which had awarded the owners...
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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.
Proskauer Rose LLP
On August 8, 2018, the U.S. Department of the Treasury (the "Treasury") and the Internal Revenue Service (the "IRS") issued proposed regulations regarding the "pass-through deduction"
Proskauer Rose LLP
On August 8, 2018, the U.S. Department of the Treasury (the "Treasury") and the Internal Revenue Service (the "IRS") issued proposed regulations regarding the "pass-through deduction" for qualified...
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.
Ruchelman PLLC
Like most assets developed, used, and sold in business, intellectual property (IP) is subject to important tax considerations.
Seyfarth Shaw LLP
The United States is currently in the middle of the most hyper-partisan political atmosphere in generations.
Foley & Lardner
According to a recent report, the average student loan debt for a Class of 2016 graduate is $37,172. As recent graduates enter the work force, they often choose not to contribute to their employers'
Morrison & Foerster LLP
In a release dated September 4, 2018, the IRS reminded taxpayers that the program that allowed for reduced civil liabilities for offshore reporting violations is coming to an end on September 28.
Stroock & Stroock & Lavan LLP
The 2017 Tax Cuts and Jobs Act created a new incentive for investment in qualified low-income communities known as qualified opportunity zones ("QOZs").
Ostrow Reisin Berk & Abrams
The new Section 199A deduction can be up to 20% of qualified business income (QBI), but it is subject to limitations; including limits based on wages and qualified property.
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