Mondaq USA: Tax > Income Tax
Seyfarth Shaw LLP
As they have each year since 2016, the minimum wage and exempt salary threshold will increase for New York employers effective December 31, 2018, with large employers in New York City being the first to hit the $15...
Seyfarth Shaw LLP
Hopefully still in time for 2019 plan design discussions, on November 9, 2018, the Department of the Treasury and the Internal Revenue Service (IRS) issued a Notice of Proposed Rulemaking to amend IRS regulations related to hardship distributions from 401(k) and 403(b) plans
Proskauer Rose LLP
Impact Of Proposed Regulations Under Section 956 On Lending Arrangements Involving U.S. Corporate Borrowers
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
The overall tenor of the proposed regulations is economic flexibility, and to that end, the proposed regulations are helpful to investors.
Day Pitney LLP
In short, form an LLC if you're putting up a lot of your own capital or not seeking Venture Capital (VC) financing. Otherwise, save yourself time, aggravation, and money and form a C-Corp.
Stroock & Stroock & Lavan LLP
On October 31, 2018, the Department of the Treasury and the Internal Revenue Service ("IRS")
Proskauer Rose LLP
Last Friday, the IRS issued eagerly-awaited proposed regulations regarding hardship distributions under section 401(k) and 403(b) plans (the "Proposed Regulations").
BakerHostetler
Below is this week's "Capitol Hill Healthcare Update," which is posted on Mondays when Congress is in session.
BakerHostetler
At the International Tax Symposium held in Houston on Nov. 8 and 9 by the State Bar of Texas Tax Section, Daniel N. Price of the IRS Office of Chief Counsel reportedly said the IRS is not contemplating a separate disclosure program related to offshore cryptocurrency reporting.
Dickinson Wright PLLC
For individuals who must pay alimony, not being able to deduct alimony payments can be a substantial and expensive change and may lead to an even more contentious divorce.
Hunton Andrews Kurth LLP
Did you exercise (or are planning to exercise) an incentive stock option ("ISO") during calendar year 2018?
Morrison & Foerster LLP
On October 31, 2018, the Internal Revenue Service and the Treasury Department issued proposed regulations that would limit the application of Section 956 of the Internal Revenue Code (the "Code")...
Holland & Knight
The Internal Revenue Service (IRS) issued a proposed regulation (the Proposed Regulation) on Oct. 31, 2018.
Sheppard Mullin Richter & Hampton
In December 2017, as part of the Tax Cuts and Jobs Act ("TCJA"), Congress established a new tax incentive program to promote investment ...
Ogletree, Deakins, Nash, Smoak & Stewart
Section 4960 of the Internal Revenue Code of 1986 (IRC), as amended, imposes an excise tax on compensation of certain highly compensated employees of tax-exempt organizations.
Proskauer Rose LLP
The Tax Cuts and Jobs Act enacted section 1400Z-2 of the Internal Revenue Code, which created the qualified opportunity zone program.
Proskauer Rose LLP
Amanda Nussbaum welcomed everyone and briefly discussed the five major trends impacting tax-exempt organizations today, including the general impact of the Tax Cuts and Jobs Act (the "Act")...
Caplin & Drysdale
The change would alter current practice in the commercial loan market in the case of a U.S. issuer borrowing with credit support from its CFCs.
Stroock & Stroock & Lavan LLP
As we discussed in our prior Stroock Special Bulletin (our "Prior Bulletin"),[1] Lender Management, LLC v. Commissioner of Internal Revenue, T.C. Memo. 2017-246 (2017) provides family offices...
Ruchelman PLLC
The Treasury Department and the I.R.S. recently published proposed regulations on Code §965 (the "Proposed Regulations").
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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.
Ruchelman PLLC
A participating F.F.I. files Form 8966, F.A.T.C.A. Report, annually with the I.R.S. The
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").
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
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act (TCJA) includes a provision that Secretary of the Treasury Steven Mnuchin said should lead to $100 billion in capital investments in distressed areas
Hunton Andrews Kurth LLP
On October 19, 2018, the Internal Revenue Service issued (a) highly-anticipated, first set of proposed regulations (REG-115420-18) providing guidance on investing in Qualified Opportunity Funds ...
Mayer Brown
It is extremely rare that a section of the US Internal Revenue Code of 1986, as amended (the "Code") ...
Ruchelman PLLC
The new limitation on the deduction will increase the cost of owning a home, which will in turn depress home values.
Ruchelman PLLC
The U.S. Federal, state, and local governments typically offer tax benefits to businesses to encourage economic growth and investment in certain industries and geographic areas.
Akin Gump Strauss Hauer & Feld LLP
Proposed regulations issued on October 19 provide welcome guidance to asset managers regarding the formation of qualified opportunity funds (QOFs) ...
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