Mondaq USA: Tax > Tax Authorities
Bowditch & Dewey
With the end of 2019 fast approaching, real estate investors would be wise to take advantage of opportunity zones, a program that provides temporary deferments and permanent exclusion of taxable
Kramer Levin Naftalis & Frankel LLP
On Aug. 14, 2019, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) published proposed regulations (the Proposed Regulations)...
Fenwick & West LLP
The new regulations proposed in September under Section 382(h) regarding built-in-gain raise several international tax issues that companies planning for post-acquisition integration
Squire Patton Boggs LLP
Taxable debt tempts us to put the Internal Revenue Code back on the library shelf and the tax lawyers back into their pen.
Cozen O'Connor
The United States Internal Revenue Service (the "IRS") has released Revenue Procedure 2019-39, which sets forth a March 31, 2020 deadline by which tax-qualified...
Proskauer Rose LLP
The IRS recently released final regulations making a number of changes to the rules applicable to hardship distributions from 401(k) and 403(b) plans.
Ruchelman PLLC
To put things in perspective, when the -18 Regulations were adopted, a typical internet connection could download 1GB in approximately 48 hours.
McDermott Will & Emery
As previously announced, the Illinois Department of Revenue has begun a new amnesty program, running October 1 through November 15, 2019
Ostrow Reisin Berk & Abrams
Final regulations and additional proposed regulations were issued for the first-year 100% bonus depreciation deduction. The 2017 tax law expanded the deduction to 100% for qualified property ...
Lowndes, Drosdick, Doster, Kantor & Reed, P.A.
Section 199A introduced a 20% deduction for qualified business income (previously discussed here). To qualify for the deduction, income must be from a trade or business.
O'Melveny & Myers LLP
On September 9, 2019, the Treasury Department and IRS issued new proposed regulations (REG-125710-18) (the "Proposed Regulations") affecting how companies with net operating losses ...
Morrison & Foerster LLP
Gone are the days that employees work from only one location from 9:00 a.m. to 5:00 p.m. With employees traveling throughout the U.S., and in many instances
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
On September 9, 2019, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) proposed regulations (proposed regulations) addressing items of income ...
Venable LLP
Brian Fredkin co-authored "Tax Issues When Settling a Trust and Estate Dispute: A Guide for the Litigator" in California Trusts and Estates Quarterly. The following is an excerpt:
Ruchelman PLLC
The political battle between the Democrats in the House of Representatives and President Trump concerning the release of tax returns has moved to the courts.
Venable LLP
A federal judge on July 30, 2019 overturned an IRS ruling, issued almost exactly a year ago, that allowed many nonprofits to stop disclosing their donors on their annual tax returns.
Ruchelman PLLC
Neglected preferred stock! Yes, this article begins with an oxymoron.
Jones Day
The Treasury Department and Internal Revenue Service have issued final and proposed regulations (collectively, the new regulations)
Winston & Strawn LLP
The Internal Revenue Service (IRS) recently issued Revenue Ruling 2019-19, which addresses three basic questions related to the treatment of uncashed checks that result from qualified retirement ...
Sheppard Mullin Richter & Hampton
One of the most controversial taxes of the Affordable Care Act (ACA) is in danger of repeal. The tax colloquially known as the "Cadillac Tax"
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Blue J Legal
Future court decisions can now be predicted with speed, accuracy, and precision using machine learning, a subset of artificial intelligence.
Kramer Levin Naftalis & Frankel LLP
On Aug. 14, 2019, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) published proposed regulations (the Proposed Regulations)...
McDermott Will & Emery
Generally, the only places with gross receipts taxes today are U.S. states and developing countries." –Professor Richard Pomp, University of Connecticut
Ruchelman PLLC
The political battle between the Democrats in the House of Representatives and President Trump concerning the release of tax returns has moved to the courts.
Sheppard Mullin Richter & Hampton
One of the most controversial taxes of the Affordable Care Act (ACA) is in danger of repeal. The tax colloquially known as the "Cadillac Tax"
Dickinson Wright PLLC
While partnership vehicles (particularly multi-member LLCs) are ordinarily the flow-through entity of choice, many businesses
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
On September 9, 2019, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) proposed regulations (proposed regulations) addressing items of income ...
Ruchelman PLLC
To put things in perspective, when the -18 Regulations were adopted, a typical internet connection could download 1GB in approximately 48 hours.
O'Melveny & Myers LLP
On September 9, 2019, the Treasury Department and IRS issued new proposed regulations (REG-125710-18) (the "Proposed Regulations") affecting how companies with net operating losses ...
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