Mondaq USA: Tax
Arnold & Porter Kaye Scholer LLP
On December 22, 2017, President Trump signed a new tax bill into law, informally referred to as the Tax Cuts and Jobs Act (Tax Act).
Mayer Brown
The Stratton Report has published an interview with me that discusses the pending tax reform legislation:
Mayer Brown
Today, the House voted 227 to 303 in favor of the tax reform bill agreed to by the conference committee. No Democrats voted for the House bill, and 12 Republicans from high tax states voted against it.
Mayer Brown
On December 22, 2017, the president signed the tax reform bill. It is generally identical to the conference committee bill discussed in our blog post of December 19, and specifically there were no changes with respect to ...
Frankfurt Kurnit Klein & Selz
The Tax Cuts and Job Act of 2017, which was enacted on December 22, 2017 (the "Act"), contains several provisions that impact tax-exempt organizations ("EOs").
Fenwick & West LLP
This client alert is intended to remind you of certain 2017 year-end reporting requirements under Section 6039 of the Internal Revenue Code of 1986, as amended (the Code)...
Reed Smith
Taxpayers should closely monitor this litigation and new state efforts to enforce their sales and use tax laws in the future.
Shearman & Sterling LLP
On December 13, 2017, in Lender Management, LLC v. Commissioner, the U.S. Tax Court ruled that a family office, Lender Management, LLC ("Lender Management"), was "carrying on a trade or business"...
McDermott Will & Emery
On December 22, 2017, President Trump signed broad tax reform legislation into law that, among other things, reduced the corporate income tax rate to 21 percent and reformed the US international tax system.
WilmerHale
The Tax Act makes changes to the tax treatment of fringe benefits that impact both employers and employees. Employers are now denied certain deductions to which they were previously entitled ...
WilmerHale
The Tax Act contains a number of provisions that significantly affect tax-exempt organizations, in some cases to degrees not seen in decades.
WilmerHale
Section 162(m) of the Code generally disallows the deduction of compensation in excess of $1 million paid by a public company to a "covered employee" in any single taxable year.
WilmerHale
Prior to the Tax Act, the principal method for avoiding the double taxation of overseas corporate earnings—once by the local country and a second time by the United States ...
WilmerHale
In an effort to be competitive with other nations, the Tax Act provides comprehensive reform of the taxation of corporations.
WilmerHale
General. The new Section 199A generally provides that for taxable years beginning after December 31, 2017, and before December 31, 2025, taxpayers other than corporations ...
WilmerHale
The new Section 83(i) of the tax code, enacted as part of the Tax Act, allows certain private company employees to elect to defer, solely for income tax purposes and for a period of up to five years ...
Proskauer Rose LLP
On Friday December 22, 2017, the President signed into law H.R.1, commonly referred to as the Tax Cuts and Jobs Act (TCJA).
WilmerHale
On December 22, 2017, President Trump signed sweeping tax reform legislation (H.R. 1) into law. The new law, commonly known as the Tax Cuts and Jobs Act (the "Tax Act"), makes significant changes ...
Jeffer Mangels Butler & Mitchell LLP
President Trump signed into law H.R. 1, which has a major impact on estate planning. The new law doubled the federal exemption for estate tax, gift tax and the tax on generation-skipping transfers ...
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
On December 22, 2017, H.R. 1, the Tax Cuts and Jobs Act (the "Tax Act") was signed into law. As the first comprehensive U.S. federal income tax reform in over thirty years, the Tax Act ...
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BakerHostetler
On Nov. 16, 2017, the House passed its tax reform bill, the Tax Cuts and Jobs Act. The bill materially changes taxation of pass-through income from partnerships, LLCs taxed as partnerships and S corporations.
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.
Butler Snow LLP
On December 15th, the congressional conference committee charged with reaching a consensus on the competing versions of the Senate and House tax reform bills released its conference report...
Holland & Knight
Following a final vote in the U.S. House of Representatives on Wednesday morning, Dec. 20, 2017, Congress sent the Tax Cuts and Jobs Act (H.R. 1) to President Donald Trump's desk.
Thompson Coburn LLP
In light of the tax reform bill pending in Congress, individuals throughout Illinois should give strong consideration to prepaying 2018 real estate taxes now to receive the largest possible benefit ...
Stoll Keenon Ogden PLLC
The holidays are a time for joy and celebration. During the festivities, it is easy to lose sight of important aspects related to estate and business planning. However, taking time to organize your affairs can be one of nicest gifts you can give your family.
Akin Gump Strauss Hauer & Feld LLP
December is often the busiest time in Washington, and this year is no different as Congress races toward the holiday finish line.
Proskauer Rose LLP
On Friday, December 15, 2017, the Congressional conference committee released a revised version of the Tax Cuts and Jobs Act (the "Tax Bill").
Sheppard Mullin Richter & Hampton
With the affirmative vote in the House today, both Houses of Congress have now passed a final version of the Tax Cuts and Jobs Act, clearing the legislation for President Trump's signature.
Reinhart Boerner Van Deuren S.C.
President Trump is expected to sign sweeping tax legislation into law before December 25, 2017.
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