Mondaq USA: Tax > Capital Gains Tax
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.
Duff and Phelps
The United States has always been one of the leading destinations for foreign direct investment.
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...
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 ...
Dickinson Wright PLLC
Buried in the 2017 Tax Cuts and Jobs Act is the creation of "Opportunity Zones." Opportunity Zones were designed to spur investment in economically disadvantaged areas in each of the 50 states.
McDermott Will & Emery
Declining to address whether certain technology licensing royalties should be subject to taxation as income or capital gains, the US Court of Appeals for the Third Circuit ...
Dickinson Wright PLLC
The Tax Cut and Jobs Act of 2017 (TCJA) established a new economic development incentive, known as an "Opportunity Zone".
Ruchelman PLLC
Real Estate Investment Trust ("R.E.I.T.") is an entity that generally owns and typically operates a pool of income-producing real estate properties, including mortgages.
Ropes & Gray LLP
On April 2, 2018, the Internal Revenue Service ("IRS") issued Notice 2018-29 (the "Notice"), which provides important interim guidance on the new withholding regime
Kramer Levin Naftalis & Frankel LLP
In their article "REITs and Their Shareholders Stand to Gain Under New Tax Law," which appeared in the March 2, 2018, issue of Commercial Observer, Tax partner Barry Herzog and associate Rita Celebrezze D'Souza...
Butler Snow LLP
The taxability of a "carried interest" has been subject to much debate.
Duff and Phelps
During the fourth quarter of 2017, Indian equity markets traded near record highs, driven by major economic and political factors, including the Gujarat ...
Butler Snow LLP
The 2017 Tax Cuts and Jobs Act, enacted Dec. 22, 2017 (the "Act"), offers new tax incentives aimed at benefiting low-income communities ("LICs") (as defined under the new markets tax credit...
Butler Snow LLP
The 2017 Tax Cuts and Jobs Act, enacted December 22, 2017, offers a new tax incentive for the benefit of low-income communities with the creation of qualified opportunity zones.
Farella Braun & Martel
The Tax Cuts and Jobs Act imposes a three-year holding period, rather than a one-year holding period, in order to qualify for long-term capital gains rates ...
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Last month, President Trump signed into law the much publicized Tax Cut and Jobs Act. In part of our ongoing series discussing the changes made by the Act, the following answers five common questions...
Ostrow Reisin Berk & Abrams
As we tend to receive the most questions related to Form 1099-MISC, we would like to provide you with some general guidelines ...
Stroock & Stroock & Lavan LLP
On December 22, 2017, a sweeping tax reform bill was signed into law.
McDermott Will & Emery
Now that the 2017 tax reform act is law, private equity and M&A professionals must grapple with its sweeping changes and reconcile the new provisions with how they do business.
Holland & Knight
President Donald Trump signed the Tax Cuts and Jobs Act into law on December 22, 2017, enacting comprehensive U.S. tax reform with most provisions becoming effective starting on January 1, 2018.
Most Popular Recent Articles
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 ...
Duff and Phelps
The United States has always been one of the leading destinations for foreign direct investment.
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...
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.
Ruchelman PLLC
Major corporate transactions typically reflect at least two separate elements.
Foley Hoag LLP
The federal tax reform legislation that became law on December 22, 2017 contains a provision that will impose a new limitation on investment managers with respect to capital gains derived ...
Farella Braun & Martel
The Tax Cuts and Jobs Act imposes a three-year holding period, rather than a one-year holding period, in order to qualify for long-term capital gains rates ...
Dickinson Wright PLLC
The Tax Cut and Jobs Act of 2017 (TCJA) established a new economic development incentive, known as an "Opportunity Zone".
Stroock & Stroock & Lavan LLP
On December 22, 2017, a sweeping tax reform bill was signed into law.
Ostrow Reisin Berk & Abrams
As we tend to receive the most questions related to Form 1099-MISC, we would like to provide you with some general guidelines ...
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