Mondaq USA: Tax > Income Tax
Seyfarth Shaw LLP
Just in time for the New Year and notwithstanding the government shutdown, on December 31, 2018, the Internal Revenue Service ("IRS") issued Notice 2019-09 (the "Notice")...
Morrison & Foerster LLP
On January 4, 2019, the Pennsylvania Department of Revenue issued Corporation Tax Bulletin 2019-01 taking the position that receipts from hedging transactions, including those of a securities dealer, ...
Fenwick & West LLP
Treasury and the IRS have issued proposed regulations filling a number of gaps and providing necessary guidance on the Base Erosion and Anti-Abuse Tax (BEAT).
Reed Smith
TB-86 follows last year's sweeping changes to the CBTincluding a switch from separate-company to combined reporting.
Thompson Coburn LLP
Lower C corporation income tax rates have increased attention to the Code § 1202 exclusion for gain on sale of stock.
Arnold & Porter
It has been one year since President Trump signed into law the most significant revision to the Internal Revenue Code since 1986, with the enactment of the Tax Cuts and Jobs Act (TCJA).
Arnold & Porter
The Tax Cuts and Jobs Act (Tax Act), enacted in December 2017, offers new tax incentives for taxpayers that invest through special investment vehicles known as "qualified opportunity funds" (QOFs)
Reed Smith
On January 11, 2019, the United States Supreme Court granted certiorari in North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992 Family Trust ("Kaestner").
Reed Smith
In November, the Illinois Department of Revenue issued proposed regulations implementing the Illinois Legislature's repeal of the unitary business group "non-combination rule" as part of the state's FY 2017-18 budget.
Reed Smith
The New Jersey Division of Taxation (the "Division") has released long-awaited guidance concerning the recent statutory amendments to the Corporation Business Tax ("CBT").
Lewis Brisbois Bisgaard & Smith LLP
If you process or store Form W-2 Wage and Tax Statements, you are a target.
Smith Gambrell & Russell LLP
Many LLCs and partnerships amended their governing documents in 2018 because of the various new tax rules that came into effect last year.
Ruchelman PLLC
Prior to 2018, widely-used tax plans of U.S.-based multinational groups were designed to achieve three basic goals in connection with European operations: (i) the reduction of European taxes ...
Morrison & Foerster LLP
Welcome to the latest issue of New York Tax Insights. In this issue we cover
Ropes & Gray LLP
In Notice 2019-09, issued December 31, 2018 (the "Notice"), Treasury and the IRS have provided interim guidance on the excise tax on certain executive compensation arrangements
Mayer Brown
On December 20, 2018, the US Department of Treasury and the IRS released proposed regulations under Section 864(c)(8) of the Code on the treatment of a foreign partner's transfer of an interest in a partnership...
Stroock & Stroock & Lavan LLP
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.
Dickinson Wright PLLC
In early August, the Internal Revenue Service (IRS) issued proposed regulations under the Tax Cuts and Jobs Act (TCJA) that provide guidance to owners of pass-through businesses
Fenwick & West LLP
Subpart F has long included exceptions to subpart F income for income of controlled foreign corporations ("CFCs") subject to a relatively high rate of foreign tax and limited subpart F inclusions to the current earnings and profits ("E&P") of the CFC.
Baker Donelson
Sweeping changes to federal tax laws have introduced certain estate planning opportunities that can be implemented now and over the next few years.
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Fenwick & West LLP
Released on November 30, 2018, the foreign tax credit proposed regulations provide a comprehensive new framework for calculating the foreign tax credit in light of several changes made by the Tax Cuts
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.
McDermott Will & Emery
As part of its comprehensive 2017 tax reform bill, Congress repealed deductions for Qualified Transportation Fringes including for employer-provided parking, while also requiring that tax-exempt organizations ...
Jeffer Mangels Butler & Mitchell LLP
Real estate developers have a new source of investment for their development projects, created by the Tax Cuts and Jobs Act of 2017
Mayer Brown
Below are soundbites from panel discussions at Solar Power International on September 25 and 26 in Anaheim, California.
Day Pitney LLP
Your offices will be in New York City, your employees will be in New York and New Jersey, and your first target customers will be up and down the East Coast—why would you want to incorporate your startup in Delaware?
Arnold & Porter
When the United States Internal Revenue Service announced in March 2018 that it would be terminating the Offshore Voluntary Disclosure Program (OVDP) on September 28, 2018,
Shearman & Sterling LLP
On December 13, 2018, the Treasury Department and the Internal Revenue Service issued highly-anticipated proposed regulations regarding the base erosion and anti-abuse tax (generally referred to as the "BEAT").
BakerHostetler
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.
Ruchelman PLLC
On August 8, 2018, the I.R.S. issued much-awaited proposed regulations under new Code §199A, which was added by the 2017 Tax Cuts and Jobs Act. The provision was initially discussed in detail in our February 2018 edition.
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