Searching Content indexed under Income Tax by Stroock & Stroock & Lavan LLP ordered by Published Date Descending.
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Federal Estate, Gift And GST Tax Exemptions Skyrocket To $11,400,000
On December 20, 2017, Congress passed far-reaching changes to the Internal Revenue Code (the "2017 Tax Reform Act")[1] that provide significant estate planning opportunities.
United States
14 Jan 2019
What Insurers Need To Know About Two Recently Proposed Treasury Regulations
This month the Treasury Department issued proposed regulations that affect many taxpayers making payments to foreign counterparties.
United States
3 Jan 2019
After The Lender Case — Securities Law Restrictions That Apply To Family Offices Managing Other People's Money
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...
United States
12 Nov 2018
Stroock's Take On The New ‘Qualified Opportunity Zone' Guidance
Earlier today the Internal Revenue Service released the first set of proposed regulations and a revenue ruling clarifying certain aspects of the Qualified Opportunity Zone provisions added by the tax reform legislation enacted in December 2017.
United States
23 Oct 2018
Qualified Opportunity Funds: Tax Strategies And Opportunities For Real Estate And Other Investors
The 2017 Tax Cuts and Jobs Act created a new incentive for investment in qualified low-income communities known as qualified opportunity zones ("QOZs").
United States
3 Sep 2018
"The Lender Case: Potential Avenue For Family Offices To Obtain Trade Or Business Expense Deductions For Rendering Investment Management Services"
If the name "Lender" sounds familiar, there is a good reason for it. The family patriarch, Harry Lender, founded "Lender's Bagels," which was the font of the family's wealth.
United States
19 Jun 2018
"Pass-Through Deduction Primer"
There were several changes to the income tax—including the reduction in the top corporate tax rate to 21 percent, the reduction in individual income tax rates, including a new top marginal ...
United States
22 Mar 2018
Five Provisions Of The Tax Reform Act That Will Affect Tax-Exempt Organizations
Although most of the attention from the Tax Reform Act signed by President Trump on December 22, 2018 (Public Law 115-9, informally known as the "Tax Cuts and Jobs Act")
United States
31 Jan 2018
Get Out The Backpacks: Carried Interests Must Be Carried For Longer
On December 22, 2017, a sweeping tax reform bill was signed into law.
United States
10 Jan 2018
Enough To Get Exercised About?
On December 22, 2017, the President signed into law the tax reform bill, referred to informally as the Tax Cuts and Jobs Act.
United States
4 Jan 2018
The Largest Tax Reform In 30 Years
On December 20, 2017, Congress passed the bill informally known as the "Tax Cuts and Jobs Act", and on December 22, 2017, the president signed it into law as Public Law 115-97.
United States
3 Jan 2018
ISO-lated No More?
The changes in the AMT may present opportunities for those who may wish to consider granting incentive stock options, or ISOs.
United States
28 Dec 2017
The Senate Tax Reform Bill: Benefits For Some And Burdens For Others
On December 2, 2017, in the early hours of Saturday morning, the U.S. Senate passed its version of the comprehensive tax reform bill (the "Senate bill").
United States
8 Dec 2017
Tax Reform: Now It's The Senate's Turn
On November 9, 2017, the Senate Republicans released their version of the sweeping tax reform plan. Although the Senate Plan has many proposals that are similar to those in the House Bill...
United States
13 Nov 2017
Overview Of The Proposed 'Tax Cuts And Jobs Act' And How It Differs From Current Law
On November 2, 2017 the House Republicans finally unveiled their proposed comprehensive tax reform plan (the "GOP Plan" or the "Plan").
United States
7 Nov 2017
Eight Regulations The IRS Says Are "Unduly Complex," Impose "An Undue Financial Burden On Taxpayers" Or Exceed The IRS's Statutory Authority
Responding to President Donald Trump's Executive Order 13789, which called on the Secretary of the Treasury to submit an interim report identifying any significant tax regulations issued since January 1, 2016...
United States
3 Aug 2017
President Trump's Tax Plan To Be Revealed Soon – Where Do We Stand Today?
If enacted, the type of changes that are currently being considered would greatly transform the current tax system for both individual and business taxpayers.
United States
22 Feb 2017
New Proposed Treasury Regulations Imperil Valuation Discounts For Family Controlled Entities
For several years, the elimination of valuation discounts for transfers of minority interests in family-controlled entities has been the target of the Obama administration's legislative proposals.
United States
12 Oct 2016
IRS Issues New "No Rule" Area And Related Proposed Regulations: Potential Implications For Regulated Investment Companies
On September 27, 2016, the Internal Revenue Service (the "IRS") issued proposed regulations under Section 851 of the Internal Revenue Code of 1986.
United States
6 Oct 2016
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