News & Analysis as of

Local Taxes Proposed Regulation

Alston & Bird

Asset Managers with California Investors Could Face New State and Local Taxes

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Our State & Local Tax Team breaks down proposals from both California and San Francisco that would use investors’ location to decide whether to tax out-of-state asset managers....more

McDermott Will & Emery

At the 10-Yard Line: New York Formally Proposes Corporate Tax Reform Regulations

McDermott Will & Emery on

On August 9, 2023, the New York State Department of Taxation and Finance (Department) released 417 pages of proposed regulations, an important step toward concluding a now almost decade-long process to implement corporate tax...more

McDermott Will & Emery

Weekly IRS Roundup July 29 – August 2, 2019

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of July 29 – August 2, 2019. July 30, 2019: The IRS issued a list of answers to frequently asked...more

Nelson Mullins Riley & Scarborough LLP

Proposed Regulations on Charitable Contributions and State and Local Tax Credits and Deductions

The United States Treasury Department and the IRS issued Prop. Reg. §1.170A-1(h)(3) (the “Proposed Regulations”) in late August, in response to state legislation proposed after the enactment of limitations on state and local...more

Fox Rothschild LLP

IRS Provides Clarification For Business Taxpayers That Make Payments To State Or Local Tax Credit Programs

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We recently wrote on the new proposed regulations addressing the availability of charitable deductions when taxpayers receive or expect to receive corresponding state or local tax credits for contributions. The proposed...more

Fox Rothschild LLP

Treasury Issues Proposed Regulations Addressing Charitable Deductions For State And Local Tax Credit Contributions

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The Treasury Department recently issued proposed regulations addressing the availability of charitable deductions when taxpayers receive or expect to receive corresponding state or local tax credits for contributions. The...more

Haynsworth Sinkler Boyd, P.A.

IRS Proposed Regulations Erode South Carolina Conservation Easement Tax Credit

On August 23, 2018 the Internal Revenue Service issued Proposed Regulations regarding the $10,000 cap on the deductibility of state and local taxes imposed under the Bipartisan Budget Act of 2018 (Code Section 164(b)(6)). ...more

Ballard Spahr LLP

IRS Proposes Regulations Disallowing Deductions for Charitable Contributions Paid in Lieu of State and Local Taxes

Ballard Spahr LLP on

The IRS proposed regulations (the Proposed Regulations) on August 23, 2018, that would largely block state efforts to circumvent new limitations on income tax deductions for state and local taxes and would affect many current...more

Ruder Ware

IRS to Issue Regulations Addressing $10,000 Limit on State and Local Tax Deduction

Ruder Ware on

Yesterday, the IRS issued Notice 2018-54 and an accompanying news release stating that proposed regulations will be issued addressing the deductibility of state and local tax payments for federal income tax proposes....more

Morrison & Foerster LLP

IRS Reissues Proposed Regulations for Centralized Partnership Audit Regime

The new rules represent a complete overhaul of partnership audit, assessment, and collection procedures. Taxpayers should review and potentially amend partnership agreements before the new rules are scheduled to take effect...more

Bradley Arant Boult Cummings LLP

Alabama Department of Revenue Wisely Withdraws Controversial Proposal

Yesterday afternoon, the Alabama Department of Revenue (ADOR) withdrew its controversial proposed digital tax regulation, Rule 810-6-5-09, likely in response to the request of the Legislative Council’s newly-appointed...more

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