Mondaq USA: Tax > Income Tax
Morgan Lewis
The US Department of the Treasury and the Internal Revenue Service on April 2 issued "Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31...
Reed Smith
The Illinois Department of Revenue has issued multiple publications providing guidance on the impact of the federal Tax Cuts and Jobs Act (TCJA) on Illinois taxpayers and the State of Illinois.
McDermott Will & Emery
Earlier this month, the New Mexico Administrative Hearings Office issued an opinion that addressed the questions on the minds of many state tax professionals ...
Stoll Keenon Ogden PLLC
The U.S. Congress kept an anxious corporate sector in suspense over the final weeks of 2017, while efforts by the House and Senate to reach a bipartisan compromise on tax reform left us...
Ropes & Gray LLP
In this Ropes & Gray podcast, tax counsel Morey Ward is joined by tax partner Kendi Ozmon and tax counsel Gil Ghatan to discuss one of the key provisions for tax-exempt organizations...
McDermott Will & Emery
In Health Net Inc. v. Dep't of Revenue, Docket No. S063625 (Apr. 12, 2018), the Oregon Supreme Court rejected a business taxpayer's constitutional challenges to a 1993 Oregon statute...
Pryor Cashman LLP
Public Law 115-97, commonly referred to as the Tax Cuts and Jobs Act (the "Act"), was signed into law on Dec. 22, 2017.
Stradley Ronon Stevens & Young, LLP
The IRS issued IR 2018-53, providing guidance in a frequently asked questions format that addresses basic information ‎for taxpayers affected by Section 965, as added by the Tax Cuts...
Dickinson Wright PLLC
If you have yet to file your 2017 income tax returns, you should consider a direct deposit of any refunds due.
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
Day Pitney LLP
The Act also made many changes to the individual income tax.
Arnold & Porter
In Kite v. Director, Division of Taxation, the Superior Court of New Jersey, Appellate Division, held that a taxpayer must pay state income taxes on a qui tam award under the New Jersey Gross Income Tax Act (Act) ...
Fredrikson & Byron, P.A.
It was not long ago when Congress passed the Tax Cuts and Jobs Act (TCJA), dramatically rewriting the U.S. tax code and making sweeping changes impacting both businesses and individuals.
Arnold & Porter
The plaintiff, a financial consultant, discovered fraudulent Medicare billing practices by some of his clients.
Dickinson Wright PLLC
A "net operating loss" ("NOL") arises when the amount of a taxpayer's business deductions for the current tax year exceed its gross income for the current tax.
Kramer Levin Naftalis & Frankel LLP
The recently enacted tax reform act significantly altered the U.S. taxation of foreign income. Perhaps most prominently, the Act allows U.S. corporations to fully deduct dividends received from...
Withers LLP
The 2017 U.S. tax reform has a disproportionate, significant impact on Chinese clients that have a nexus with the U.S. because of their unique wealth composition ...
Lincoln Derr PLLC
Should you find your company managing a claim of sexual harassment, many tough decisions lie ahead. Most of those decisions will be aimed at preserving the safety of employees...
Reed Smith
Maryland may be catching on to the single sales factor trend. A recently proposed bill, S.B. 1090, passed by a wide margin in the Maryland Senate on March 19, 2018, and was the subject of a public hearing ...
Butler Snow LLP
On March 23, the Consolidated Appropriations Act (the "Appropriations Act") was signed into law by President Trump. Included in the Appropriations Act were certain tax law provisions ...
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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.
McDermott Will & Emery
FERC announced actions in response to the 2017 tax reform legislation and a revised income tax policy, which eliminates the income tax allowance for Master Limited Partnerships.
Poyner Spruill LLP
Deep within the text of the Tax Cuts and Jobs Act of 2017 (TCJA) are two provisions that will have a significant effect on both alimony and child support.
Reed Smith
Maryland may be catching on to the single sales factor trend. A recently proposed bill, S.B. 1090, passed by a wide margin in the Maryland Senate on March 19, 2018, and was the subject of a public hearing ...
Pryor Cashman LLP
Public Law 115-97, commonly referred to as the Tax Cuts and Jobs Act (the "Act"), was signed into law on Dec. 22, 2017.
Jones Day
FERC will finalize its approach after receiving public comments, and subsequent proceedings are expected to last well into 2019.
Cadwalader, Wickersham & Taft LLP
The Federal Energy Regulatory Commission ("FERC") will no longer allow partnership oil and natural gas pipelines owned by a master limited partnership ("MLP") to recover an income tax allowance ...
Day Pitney LLP
The Act also made many changes to the individual income tax.
Troutman Sanders LLP
In general, the federal government provides student loans to qualified Americans regardless of their credit history. To facilitate repayment and avoid borrower default ...
Carlton Fields
In the latest version of the Tax Cuts and Jobs Act that awaits the President's signature, employers will be taxed on amounts spent after December 31, 2017 on employee parking. For-profit employers that deduct expenses may not deduct costs for employee parking.
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