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New Mexico Non-Resident Pass-Through Withholding & Composite Return Election

New Mexico recently enacted legislation qualifying pass-through entities to make an annual election to pay an entity-level state tax for taxable years beginning on or after January 1, 2022. Here’s what it means for your oil...more

Creditor Income Tax Considerations in the Form of Ownership for Upstream Oil & Gas Investors

Find out why upstream oil and gas investors should take into account income tax considerations during and after a restructuring event.  ...more

How Section 83(i) in the Tax Cuts & Jobs Act of 2017 Benefits Workers

The Tax Cuts and Jobs Act of 2017 (“The Act”) is just over a year old and tax practitioners, taxpayers and commentators are still working to digest the actual effect of many of its sweeping changes. While one of the central...more

IRS Issues Taxpayer Favorable Change of Accounting Method Procedures to Align with New Revenue Recognition Standards

On May 28, 2014, FASB and IASB jointly announced new financial accounting standards for revenue recognition, titled “Revenue from Contracts with Customers (Topic 606).” For publicly-traded entities, Topic 606 was required to...more

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