Searching Content indexed under Income Tax by BakerHostetler ordered by Published Date Descending.
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Final Pass-Through Regulations Issued Just In Time For Filing Season
As discussed in our prior alert, the proposed Section 199A regulations provided welcome guidance regarding the application of the pass-through deduction across related entities
United States
5 Feb 2019
High-Level Summary Of BEAT Provision
The Treasury Department and the IRS published proposed regulations yesterday on the Base Erosion and Anti-Abuse Tax (BEAT) that was enacted by the Tax Cuts and Jobs Act of 2017.
United States
3 Jan 2019
Capitol Hill Healthcare Update - November 12, 2018
Below is this week's "Capitol Hill Healthcare Update," which is posted on Mondays when Congress is in session.
United States
15 Nov 2018
Tax Compliance Stakes Raised For Cryptocurrency Issues
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.
United States
15 Nov 2018
Opportunity Zones And Opportunity Funds: Treasury Issues Eagerly Anticipated Proposed Regulations And Other IRS Guidance On New Tax Incentive
There also are further questions about some of the timing requirements and how they apply in certain cases.
United States
30 Oct 2018
House Votes Today On ‘Tax Reform 2.0,' But Senate Action Unlikely Before Elections
The House today is likely to approve legislation to make permanent the individual and small-business tax cuts that Congress enacted in 2017, but the Senate won't consider the measure before the November midterm elections.
United States
3 Oct 2018
Opportunities And Limitations: Proposed Pass-Through Deduction Regulations Provide Clarity
Since new Section 199A was enacted late last year as part of the Tax Cuts and Jobs Act (the TCJA, discussed in Congressional Conferees Approve Long-Awaited Tax Reform) ...
United States
24 Aug 2018
The Impact Of The 2017 Tax Reforms On Employment-Based Benefits And Tax-Favored Compensation
The Impact of the 2017 Tax Reforms on Employment-Based Benefits and Tax-Favored Compensation.
United States
3 Jan 2018
Congressional Conferees Approve Long-Awaited Tax Reform
On Dec. 15, House and Senate Republican conferees agreed to final provisions of the Tax Cuts and Jobs Act ("Act") – the most sweeping United States tax reform changes in 31 years.
United States
21 Dec 2017
The Path To Tax Reform 2017: Pass-Through Entities
On Nov. 16, 2017, the House passed its tax reform bill, the Tax Cuts and Jobs Act. The bill materially changes taxation of pass-through income from partnerships, LLCs taxed as partnerships and S corporations.
United States
24 Nov 2017
The Path To Tax Reform 2017: Long-Awaited Tax Cuts And Jobs Act Released By House Ways & Means Committee For Potential Passage This Year
With the release yesterday by the House Ways & Means Committee of draft statutory text of the Tax Cuts and Jobs Act, and with GOP majorities in both chambers of Congress proceeding...
United States
10 Nov 2017
The Path To Tax Reform 2017: The Intersection Of President Trump's Plan And The House Blueprint
With a Republican President and GOP majorities in both chambers of Congress, there is a likelihood that Washington may pass comprehensive tax reform in 2017.
United States
5 May 2017
Capitol Hill Healthcare Update - January 18, 2017
The House on Friday gave final congressional approval to a budget blueprint that authorizes separate filibuster-proof legislation Republicans will use next month to repeal much of the ACA.
United States
24 Jan 2017
Final And Temporary Debt-Equity Regulations Under Section 385 Implement Highly Favorable Changes
On Oct. 13, 2016, the U.S. Department of the Treasury and the IRS issued final and temporary regulations under Section 385 governing the treatment of certain instruments as debt or equity for tax purposes.
United States
26 Oct 2016
IRS Regulations Clarify Definition Of Spouse For Federal Tax Purposes In Light Of Obergefell v. Hodges
The IRS has issued final regulations clarifying the definitions of "spouse," "husband," "wife," and "husband and wife" for federal tax purposes.
United States
25 Oct 2016
IRS Simplifies Rules For Correcting Failed Rollover
On August 24, 2016 the IRS published Revenue Procedure 2016-47, which simplifies the steps for correcting a missed rollover from a qualified plan or IRA to another qualified plan or IRA.
United States
31 Aug 2016
Tennessee Legislator Convicted Of Tax Fraud
On August 8, 2016, Tennessee State Rep. Joseph Armstrong (D-Tenn.) was convicted by a federal district court jury of filing a false federal income tax return, and acquitted of tax evasion and conspiracy.
United States
16 Aug 2016
Ohio Historic Preservation Tax Credit Program – Testimony At Hearing Demonstrates Strong Support And Highlights Effectiveness
On April 28, 2016, the Ohio 2020 Tax Policy Study Commission (the "Commission") held a public hearing on the future of the Ohio historic preservation tax credit (the "OH HTC").
United States
25 May 2016
IRS And DOJ Use A New Method To Defeat Taxpayers' Fifth Amendment Argument Against Turning Over Foreign Account Records
At virtually every turn, courts have ruled against taxpayers who have asserted their Fifth Amendment privilege against self-incrimination to avoid turning over foreign account records to the government...
United States
7 Jan 2016
Donors And Charities Benefit Under New Tax Legislation
While most provisions of the Internal Revenue Code ("Code") do not automatically expire, there are dozens that do.
United States
6 Jan 2016
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