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Greenberg Traurig, LLP
On April 12, 2024, as required under I.R.C. § 7431, the Internal Revenue Service notified over 70,000 taxpayers that their tax return information was subject to a data breach perpetrated by an IRS...
Kelley Drye & Warren LLP
As noted in our prior advisory, U.S. citizens and residents who receive gifts exceeding certain thresholds from foreign persons must generally report such gifts to the IRS on Form 3520...
Alvarez & Marsal
On the same day many company installments were due, the IRS and Treasury granted limited penalty relief for underpaying estimated tax installments based on the corporate alternative minimum tax.
Alvarez & Marsal
It's increasingly evident that companies are seeking to design supply chains and operating models that are flexible, resilient and can improve tax efficiency.
Sheppard Mullin Richter & Hampton
The Inflation Reduction Act enables corporate taxpayers to purchase and use against their own federal income tax liability the federal income tax credits generated by other taxpayers from the construction...
Greenberg Traurig, LLP
In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Brad Scott, director of finance at Halstead Beads, to discuss where sales tax collection requirements are at six years after the landmark Wayfair decision.
Jones Day
The Internal Revenue Service ("IRS") recently issued important guidance identifying new positions the IRS is considering on critical aspects of tax-free spin-offs.
Mayer Brown
On April 9, 2024, the US Department of the Treasury and the Internal Revenue Service issued long-awaited proposed regulations under Section 4501 of the Internal Revenue Code...
Caplin & Drysdale
The "GILTI Conscience" podcast team, led by Skadden partners David Farhat and Nate Carden, hosted Clark Armitage of Caplin & Drysdale for an in-depth conversation...
Holland & Knight
The IRS recently issued a private letter ruling (PLR) that a utility's net operating loss carryforward (NOLC) cannot be reduced by tax allocation payments under the normalization rules.
Greenberg Glusker Fields Claman & Machtinger
The United Nations has offered a framework for countries that want to consider a wealth tax. For advisers of ultra-high net worth clientele in the US...
Liskow & Lewis
On May 3, 2024, the Treasury Department finalized regulations for the extension of time to make certain elections pertaining to the Generation Skipping Tax...
Mayer Brown
On April 25, 2024, the US Department of the Treasury ("Treasury") and the Internal Revenue Service ("IRS") issued final regulations (T.D. 9993) (the "final regulations under section 6418") concerning...
Katten Muchin Rosenman LLP
On May 3, the US Treasury Department (Treasury) released final regulations under Section 30D of the Internal Revenue Code.
Sideman & Bancroft
On May 2, 2024, the IRS released an update on its Strategic Operating Plan which includes among its main objectives...
Holland & Knight
The Florida Department of Revenue released Tax Information Publication (TIP) 24A01-02 on April 8, 2024, indicating that the state sales tax rate on the "total rent charged for renting...
Proskauer Rose LLP
Seed investment deals between a new hedge fund manager and a seed investor can be a key first step to launching a first fund.
Proskauer Rose LLP
Different hedge fund investors have different tax concerns that must be taken into account when structuring a hedge fund and its portfolio investments.
Ward and Smith, P.A.
Since 1916, Congress has exempted from income taxation clubs formed to facilitate social interaction between its members.
Withers LLP
Previously, a transfer of ownership in California real property generally resulted in a reassessment for property tax purposes, which meant an increase in real property taxes.
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