Mondaq USA: Tax
Dickinson Wright PLLC
The passage of the Tax Cuts and Jobs Act of 2017 ("TC&JA") has increased the planning importance of so-called "unreimbursed partner expenses" for members of partnerships and LLCs treated as partnership.
Foley & Lardner
Late in 2017, the Tax Cuts and Jobs Act was passed. It will take effect in 2018.
Ropes & Gray LLP
In this Ropes & Gray podcast, tax associate Brandon Dunn is joined by tax partners Kat Gregor and David Saltzman to discuss one of the most notable tax decisions from the fourth quarter...
Miles & Stockbridge
Current law provides that "qualified residence interest" is generally allowed as an itemized deduction.
DiGabriele, McNulty, Campanella & Co., LLC
On December 22, 2017, President Trump signed into law the "Tax Cuts and Jobs Act", reflecting significant tax reforms in place for the immediate future.
Ostrow Reisin Berk & Abrams
In the wake of passage of the Tax Cuts and Jobs Act (TCJA) late last year, the IRS has taken one of the first critical steps to institute the law's overhaul of the federal income tax regime.
Duane Morris LLP
As a result of the Supreme Court's taking up the Wayfair case and these new regulatory requirements, remote sellers should take caution.
Jones Day
Prior to the passage of the Trump Administration's new tax bill, many had speculated on two key possible impacts for non-U.S. person private wealth bank and brokerage clients—the elimination of the estate tax exemption...
Reinhart Boerner Van Deuren S.C.
On December 22, 2017, President Trump signed a new tax law previously known as the Tax Cuts and Jobs Act of 2017. On January 16, 2018, we recorded a webinar ...
Mayer Brown
A Word About Wind has published our article What Is the Impact of Tax Reform on US Wind Tax Equity Deals?
Morgan Lewis
The US Supreme Court agreed to hear South Dakota's challenge to Quill Corp. v. North Dakota, setting the Court up to decide whether a retailer with no physical presence in a state is required to collect...
Withers LLP
In this article, we present some thoughts on how the Tax Cuts and Jobs Act of 2017, officially known as "An Act To Provide For Reconciliation Pursuant To Titles II And V Of The Concurrent Resolution ...
Ropes & Gray LLP
In a trilogy of releases in the last six weeks, the Department of Treasury ("Treasury")...
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 ...
Morgan Lewis
Nineteen states have asked FERC to modify public utilities' FERC-regulated cost-of-service revenue requirements to reflect the recent reduction in the federal corporate income tax rate.
Withers LLP
In late December 2017, the SEC issued guidance on the accounting and disclosure issues created by the newly enacted U.S. Tax Cuts and Jobs Act.
Morgan Lewis
HR 1 makes Roth IRA conversion recharacterizations a thing of the past, but is silent on whether recharacterizing 2017 Roth IRA conversions in 2018 will be permitted.
Mayer Brown
On Thursday, November 2, Republicans in the US House of Representatives released their proposed tax reform legislation, providing for massive alterations to tax law.
Morgan Lewis
Settlements with the government and those related to sexual harassment claims, as well as certain attorney's fees, will be impacted by newly disallowed deductions.
Mayer Brown
Our article Proposed GOP Tax Reform Would Curtail Tax Incentives for Wind and Solar is available from North American WindPower
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BakerHostetler
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.
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.
Holland & Knight
Following a final vote in the U.S. House of Representatives on Wednesday morning, Dec. 20, 2017, Congress sent the Tax Cuts and Jobs Act (H.R. 1) to President Donald Trump's desk.
Reed Smith
Taxpayers should closely monitor this litigation and new state efforts to enforce their sales and use tax laws in the future.
Fenwick & West LLP
Those far-off changes are not addressed in this summary.
Holland & Knight
President Donald Trump signed the U.S. tax reform bill previously entitled the Tax Cuts and Jobs Act into law on December 22, 2017...
Sheppard Mullin Richter & Hampton
With the affirmative vote in the House today, both Houses of Congress have now passed a final version of the Tax Cuts and Jobs Act, clearing the legislation for President Trump's signature.
Butler Snow LLP
On December 15th, the congressional conference committee charged with reaching a consensus on the competing versions of the Senate and House tax reform bills released its conference report...
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.
Day Pitney LLP
The following is a summary of some estate planning developments and opportunities that may be of interest to you.
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