Mondaq USA: Tax > Tax Authorities
Holland & Knight
The National Business Aviation Association (NBAA) on Nov. 5, 2018, filed the attached comments with the Internal Revenue Service (IRS) regarding IRS Notice 2018-76...
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 24, 2018, the California Department of Tax and Fee Administration (CDTFA), including Director Nick Maduros
Foley & Lardner
Private equity firms entered 2018 amid a confusing mix of record inflows and elevated prices. At the same time ...
Mayer Brown
We were pleased to participate in Power Finance & Risk's (PFR) Tax Equity Roundtable. We were joined in the roundtable discussion by Rich Dovere of C2 Energy Capital, Marshal Salant of Citi,
Carlton Fields
More than 57 percent of Hillsborough County voters approved the imposition of a 1 percent sales tax designed to improve the County's transportation infrastructure and transit service.
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")...
Cadwalader, Wickersham & Taft LLP
The U.S. Treasury Department and the IRS proposed regulations that affect certain U.S. corporations that own, or are treated as owning, stock in foreign corporations.
Ropes & Gray LLP
On October 31, 2018 the Treasury Department released proposed regulations under section 956 of the Internal Revenue Code of 1986, as amended, that generally exempt U.S. domestic corporations from recognizing deemed...
Ruchelman PLLC
The Treasury Department and the I.R.S. recently published proposed regulations on Code §965 (the "Proposed Regulations").
Foley & Lardner
This article is the third installment in our series on the Wisconsin Supreme Court's recently completed 2017-18 term.
Proskauer Rose LLP
These same rates are used in connection with sales to defective grantor trusts.
Ropes & Gray LLP
In a recent Tax Notes article, the author addresses a recent IBA conference panel focused on OECD's implementation of the base erosion and profit-shifting (BEPS) program.
Jones Day
The proposed regulations, released October 31, 2018, generally provide tax-free treatment to a U.S. corporate parent of a controlled foreign corporate subsidiary for deemed dividends triggered when ...
Mintz
With the midterms in sight, our lame duck preview takes a look ahead at what the balance of the year will look like in health care.
Cadwalader, Wickersham & Taft LLP
Cadwalader attorneys analyzed proposed regulations, issued on October 19, 2018 by the IRS and U.S. Treasury Department ("Treasury"), relating to the new Opportunity Zone program.
Duff and Phelps
In this edition: the IRS and Treasury filed a proposal to remove the regulations under Section 1.385-2; Treasury and the IRS issued proposed regulations under Section 951A of the Internal Revenue Code
Caplin & Drysdale
Summer 2018 proved to be an active time in the implementation cycle of the new partnership audit regime, created under the Bipartisan Budget Act of 2015 ("BBA").
Cooley LLP
The amount by which the limits are adjusted each year is based on a cost of living index. Not all limits increase every year.
Holland & Knight
As described in a blog post on March 13, 2018, Section 13306 Tax Cuts and Jobs Act, P.L. 115-97 (Dec. 22, 2017) revises the longstanding rule on the deductibility as a business expense (or lack thereof) of "any fine or similar penalty paid to a government for the violation of any law."
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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").
Mintz
With the midterms in sight, our lame duck preview takes a look ahead at what the balance of the year will look like in health care.
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act (TCJA) significantly expands bonus depreciation under Section 168(k) of the Internal Revenue Code for both regular tax and alternative minimum tax (AMT) purposes
Ropes & Gray LLP
In this Ropes & Gray podcast, Ben Simmons, an associate in the tax group, is joined by David Saltzman, a partner in the tax group, to discuss the recent Tax Court memorandum decision, Illinois Tool Works Inc. & Subsidiaries v. Commissioner of Internal Revenue.
Anaford Attorneys
Usufruct is typically used as an advantageous estate planning technique in Europe and in particular in France. However, in situations where US tax laws come into play, the advantages of using it can be diminished or negated, depending on ....
Ruchelman PLLC
The new limitation on the deduction will increase the cost of owning a home, which will in turn depress home values.
Womble Bond Dickinson
On October 3, 2018, the South Carolina General Assembly overrode the gubernatorial veto of S.1043 , known as the "SCEDA Bill."
Ruchelman PLLC
The Treasury Department and the I.R.S. recently published proposed regulations on Code §965 (the "Proposed Regulations").
Proskauer Rose LLP
The proposed regulations answer the most pressing questions with mostly taxpayer-friendly answers.
Akin Gump Strauss Hauer & Feld LLP
The new USMCA would increase Mexico's and Canada's de minimis thresholds for express shipments to $117 USD and $150 CAD for duty-free entry, respectively, and $50 USD and $40 CAD for tax-free entry, respectively.
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