On April 10, 2020, the Internal Revenue Service (the “IRS”) issued Revenue Procedure 2020-22 (the “Revenue Procedure”), which (1) permits an “electing real property trade or business” that elected not to be subject to the...more
4/14/2020
/ Accounting ,
Alternative Minimum Tax ,
Business Assets ,
Business Income ,
Business Taxes ,
C-Corporation ,
Capital Gains ,
Capital Losses ,
Corporate Taxes ,
Cost Recovery ,
Covered Employees ,
Estate Tax ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Investors ,
IRA Rollovers ,
IRS ,
New Legislation ,
Pass-Through Entities ,
S-Corporation ,
Section 179 Property ,
Shareholders ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Reform ,
Trump Administration
On April 9, 2020, the Secretary of the U.S. Department of Treasury (the “Secretary”) and the Internal Revenue Service (the “IRS”) issued Notice 2020-23 (the “Notice”), which extends the deadline for performance of a long list...more
4/13/2020
/ Coronavirus/COVID-19 ,
Corporate Taxes ,
e ,
EDD ,
Filing Deadlines ,
Franchise Tax Board ,
HDHP ,
Income Taxes ,
Installment Agreements ,
IRS ,
Relief Measures ,
State of Emergency ,
State Taxes ,
Tax Debt ,
Tax Returns ,
Time Extensions ,
U.S. Treasury
This is the third issue in a planned series of alerts designed to provide an in-depth analysis on topics related to tax reform.
Background
On November 2, 2017, House Republicans introduced the Tax Cuts and Jobs Act...more
12/19/2017
/ Business Taxes ,
Carried Interest ,
Corporate Taxes ,
EBITDA ,
Income Taxes ,
International Tax Issues ,
Legitimate Business Interest ,
Like Kind Exchanges ,
Local Taxes ,
Mortgage REITS ,
Pass-Through Entities ,
State Taxes ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration
Today marks just over a month since Donald Trump was elected as the next President of the United States. As each cabinet appointment is announced, we get more clues to help us predict which direction the Trump...more
12/13/2016
/ Affordable Care Act ,
Alternative Minimum Tax ,
Americans with Disabilities Act (ADA) ,
Cadillac Tax ,
Capital Investments ,
Capital Markets ,
Clean Power Plan ,
Clean Water Rule ,
Climate Action Plan ,
Coal Industry ,
Consumer Financial Protection Bureau (CFPB) ,
Corporate Taxes ,
Cross-Border Transactions ,
Cuba ,
DACA ,
DAPA ,
Defense Contracts ,
Department of Labor (DOL) ,
Deregulation ,
Dodd-Frank ,
EB-5 ,
Employer Mandates ,
Employment Eligibility Verification ,
Endangered Species Act (ESA) ,
Energy Policy ,
Environmental Protection Agency (EPA) ,
Executive Compensation ,
Exports ,
F-1 Visa ,
Foreign Subsidiaries ,
Form I-9 ,
Free Trade Agreements ,
Groundwater ,
H-1B ,
Healthcare Reform ,
Immigration Reform ,
Iran Sanctions ,
L-1 ,
Lending ,
Loans ,
Medicare ,
Minimum Salary ,
Multinationals ,
Paris Agreement ,
Popular ,
Presidential Elections ,
Renewable Energy ,
Repatriation ,
Repeal ,
Securities and Exchange Commission (SEC) ,
STEM ,
Tax Credits ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trans-Pacific Partnership ,
Trump Administration ,
Unpaid Overtime ,
US Army Corps of Engineers ,
USCIS ,
Venture Capital