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27 Dec 2017, 12:03 pm
—The amendments made by this section shall apply to— (1) any divorce or separation instrument (as defined in section 71(b)(2) of the Internal Revenue Code of 1986 as in effect before the date of the enactment of this Act) executed after December 31, 2018, and (2) any divorce or separation instrument (as so defined) executed on or before such date and modified after such date if the modification expressly provides that the amendments made by this section apply to such… [read post]
27 Dec 2017, 10:30 am
With tax reform now on the books, the Internal Revenue Service (IRS) has more than a few changes to make to ensure that 2018 starts off right. [read post]
27 Dec 2017, 10:15 am
The Internal Revenue Service (IRS) recently announced that it is extending the due date for certain 2017 Affordable Care Act (ACA) reporting forms to be provided to employees. [read post]
27 Dec 2017, 9:57 am
Now, that’s bad wherever the majority of lawyers’ revenue is rates x our hours. [read post]
26 Dec 2017, 2:37 pm
Rather, the essay argues, using the Internal Revenue Code and accompanying regulations, judicial decisions, and rulings as its primary example, that at least some statutory reasoning is best characterized as defeasible reasoning — reasoning that may result in conclusions that can be defeated by subsequent information — and is best represented using default logic. [read post]
26 Dec 2017, 3:07 am
This Steve Quinlivan blog notes some recent disclosures about the new tax law – and here is an example of a company filing a stand-alone Item 2.06 8-K in connection with the new law… SEC Staff’s Tax Reform Guidance: The Open Issues (& Practical Considerations) As we post the inevitable flood of memos about this new SEC Staff guidance in our “Regulatory Reform” Practice Area, this Gibson Dunn blog identifies some of the open issues left by the guidance: Many Tax… [read post]
24 Dec 2017, 5:32 am
I further doubt whether ANY of them can fully comprehend the operation of the statute from the text of the statute alone.There are plenty of complex provisions in the Internal Revenue Code, but this one statute is really up there. [read post]
23 Dec 2017, 5:44 pm
International Tax Changes The TCJA’s most significant changes are to the US international tax regime. [read post]
23 Dec 2017, 5:37 am
Tax Code that the Internal Revenue Service has interpreted to mean state-legal marijuana businesses should not be allowed to take deductions or claim credits. [read post]
22 Dec 2017, 1:51 pm
Shutterstock One of the most significant changes under tax reform is the tax treatment of businesses. [read post]
22 Dec 2017, 8:30 am
Denial of deduction for settlements subject to nondisclosure agreements paid in connection with sexual harassment or sexual abuse: Under current law (Internal Revenue Code (“Code”) Section 162(a)), a taxpayer is generally allowed a deduction for ordinary and necessary expenses paid or incurred in carrying on any trade or business. [read post]
22 Dec 2017, 6:30 am
Since the 2012 copyright reforms, music collective SOCAN has experienced a tenfold increase in Internet streaming revenues with growth rates of more than 100 per cent over the past year alone, but it is still calling for an extension of 20 years in the term of copyright from the current international standard of life of the author plus 50 years. [read post]
22 Dec 2017, 6:07 am
Mirvis and William Savitt, Wachtell, Lipton, Rosen & Katz, on Saturday, December 16, 2017 Tags: Appraisal rights, Buyouts, Delaware cases, Delaware law, Fair values, Firm valuation, Going private, In re Appraisal of Dell, Management, Market efficiency, Merger litigation, Mergers & acquisitions, Private equity, Shareholder suits Analysis of 2018 Revenue Recognition Rules Posted by Steve Seelig and Steve… [read post]
21 Dec 2017, 2:43 pm
States will receive a windfall from this, although it will be uneven based on where international companies have state tax liability. [read post]
21 Dec 2017, 12:03 pm
-Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of ... a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.Why am I bothering you with this? [read post]
21 Dec 2017, 8:45 am
We’ll have to wait for the Regs for the details (typically once Congress passes a law, the Internal Revenue Service (IRS) issues Regulations which offer an interpretation of the statute) but here’s what you need to know. [read post]
20 Dec 2017, 7:36 pm
The indictment alleges that Chapin was aware that Tucker actually controlled the payday lending entities despite the purported sale to the Miami tribe, and that during an audit of Tucker’s tax returns, Chapin repeatedly misled the Internal Revenue Service as to the location of the Tucker’s books and records. [read post]
20 Dec 2017, 2:33 pm
Filed under: 2017 Tax Reform, Corporate Tax, International Tax, Legislation, Public Finance, Tax Policy, Taxes and Politics, Uncategorized [read post]
20 Dec 2017, 11:09 am
This changes in the GDPR, under Article 83(5) those authorities can impose fines of up to €20million or 4% of the offending company’s global annual revenue, whichever is higher. [read post]
20 Dec 2017, 11:00 am
Kahn (Florida State), The Inappropriateness of the Bad Checks Penalty, 157 Tax Notes 835 (Nov. 6, 2017): The Internal Revenue Code of 1986 provides many penalties for actions or failures to act on matters concerning the tax law. [read post]
