Mondaq USA: Tax > Tax Authorities
Torys LLP
The IRS has signaled its willingness to consider relaxing one of the chief requirements for a U.S. tax-deferred corporate spin-off葉he requirement that the business being spun off ordinarily be revenue-generating.
Dickinson Wright PLLC
I recently had an opportunity to be involved in tax planning with "virtual currency", or "cryptocurrency", for the first time
McDermott Will & Emery
Steve Kranz spoke at the IPT 2018 Sales & Use Tax Symposium in Indian Wells, CA regarding Preparing for and Winning Litigation of Sales Tax Cases at the Administrative, Trial and Appellate Levels.
Holland & Knight
The Internal Revenue Service (IRS) has released a Notice regarding the tax treatment of meals, and the National Business Aviation Association (NBAA) ...
Ostrow Reisin Berk & Abrams
The Tax Cuts and Jobs Act (TCJA) was packed with goodies for businesses, but it also seemed to eliminate the popular meal expense deduction in some situations.
Thompson Coburn LLP
Although the Federal Priority Act[1] has been deemed to be "almost as old as the Constitution"[2] itself, its application to priority battles ...
Shearman & Sterling LLP
On September 25, 2018, the IRS announced that it is undertaking a study regarding the application of the five-year active trade or business requirement of Section 355(b) ...
Womble Bond Dickinson
On October 3, 2018, the South Carolina General Assembly overrode the gubernatorial veto of S.1043 , known as the "SCEDA Bill."
McLane Middleton, Professional Association
New tax law contains some pitfalls that should require switching your tax regimen.
Dickinson Wright PLLC
The IRS has updated its "safe harbor explanations" for eligible rollover distributions to reflect recent statutory changes and IRS guidance. Employers should review this latest guidance...
McDermott Will & Emery
Last week CBP issued additional guidance on the Craft Beverage Modernization Act (CBMA) rules for applying the CBMA lower excise tax rates and credits to alcohol beverages imported from other countries.
Akin Gump Strauss Hauer & Feld LLP
Foreign Investor Forms W-8: An update of Forms W-8 on file for non-U.S. investors is generally recommended by December 31, 2018 to ensure that a date of birth (DOB)...
Cadwalader, Wickersham & Taft LLP
Charles Rettig was sworn in as the 49th Commissioner of the IRS. Prior to his appointment, Mr. Rettig was a tax attorney at the law firm of Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Jones Day
The Situation: The first draft of the French government's finance bill for 2019 contains several significant amendments likely to affect key French tax regimes as well as past and current transactions
Dickinson Wright PLLC
early August, the Internal Revenue Service (IRS) issued proposed regulations that provide guidance to owners of pass-through businesses as to eligibility for a federal tax deduction ...
Moritt, Hock & Hamroff LLP
The United States Internal Revenue Service is warning taxpayers to evaluate their current withholding rates and their proper estimated payments for 2018, or else they may have a nasty surprise ...
Morgan Lewis
In a recent notice published by the US Department of Treasury and Internal Revenue Service, the agencies provide additional guidance on the proposed regulations under Internal Revenue Code Section 965
Ropes & Gray LLP
Significantly, pending completion of its study, the IRS will entertain private letter ruling requests on the issues described in the announcement.
Day Pitney LLP
On September 28, the Internal Revenue Service (IRS) released Rev. Proc. 2018-52, which provides an updated statement of the correction programs under the Employee Plans Compliance Resolution System (EPCRS).
McLane Middleton, Professional Association
Like several other states, it also taxes the sale of services.
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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...
Jones Day
The former head of an offshore bank pled guilty to conspiracy to defraud the United States by intentionally circumventing the requirements of the Foreign Account Tax Compliance Act ("FATCA"). His guilty...
Morrison & Foerster LLP
In a release dated September 4, 2018, the IRS reminded taxpayers that the program that allowed for reduced civil liabilities for offshore reporting violations is coming to an end on September 28.
Mayer Brown
Below are soundbites from panelists from the Renewable Energy Finance Forum ("REFF") Wall Street on June 19 and 20.
Fenwick & West LLP
The application of ァ1248 and ァ338(g) in the context of the purchase or sale of a controlled foreign corporation (CFC) has long been one of the most complex areas of the tax code. The recently enacted...
Thompson Coburn LLP
Although the Federal Priority Act[1] has been deemed to be "almost as old as the Constitution"[2] itself, its application to priority battles ...
Cadwalader, Wickersham & Taft LLP
Another important issue addressed by the Notice is the interpretation of the amendments made to the definition of "covered employee."
Ostrow Reisin Berk & Abrams
Despite its name, the kiddie tax is far from child's play. As a result of the Tax Cuts and Jobs Act (TCJA) ...
Stroock & Stroock & Lavan LLP
The 2017 Tax Cuts and Jobs Act created a new incentive for investment in qualified low-income communities known as qualified opportunity zones ("QOZs").
Jones Day
The Situation: The first draft of the French government's finance bill for 2019 contains several significant amendments likely to affect key French tax regimes as well as past and current transactions
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