Tax Law at National Law Review

The National Law Review has articles from experts, detailing legal analysis of tax issues. We cover both personal tax-law implications, as well as tax legislation which impacts public and private businesses. In addition to covering these topics, The National Law Review also covers topics from estate planning to gift-deductions, tax-exempt bonds, and business succession planning. Additionally, NLR covers Proxy disclosures, new business organizations, transfer taxes, and other areas of tax law which are governed by the Internal Revenue Service (IRS).

The recently passed Tax Cuts and Jobs Act legislation has greatly impacted tax-law in the United States for the 2018 tax-filing year. In addition to covering issues like cross-border transactions, how individual tax rates will be affected, international implications, tax-treaty compliance, and foreign tax credit planning, The National Law Review also uploads various cases relating to the Internal Revenue Code (IRC).

Visitors to NLR can find articles on tax reform, tax incentives, like-kind exchanges, implications of mergers and acquisitions in the business-realm, and changes to the IRC, such as the personal-performance elimination under IRC 162(m). Both the private and public (small and large corporation) sector has greatly shifted after the HR-1 legislation was passed at the end of 2017.

Tax analysis for best practices on Estate Planning and Wealth transfer strategies are available on the site, including information on how to take advantage of estate planning strategies available under the TCJA. Information related to trusts and State and Local Tax, or SALT, is also covered. Additionally, readers can find articles on tax-related elements of mergers, sales and acquisitions, joint ventures, cross-border transactions, public-private partnerships, reorganizations and real estate transactions.

Date	Title	Organization
9 Apr	UPDATE: Proposed Taxes on Mezzanine and Preferred Equity Financing and "Pied-à-Terre" Taxes Not Included in Final New York Budget Bill	Katten
9 Apr	IRS Wins Again on Micro-Captive Arrangements, Urges Taxpayers to Exit Transactions	Greenberg Traurig, LLP
9 Apr	The US Department of the Treasury Says State IRC Conformity Bills Do Not Trigger Federal Relief Claw-Back Provision	McDermott Will & Emery
8 Apr	Privacy Tip #279 – IRS Imposters Targeting Students and Faculty	Robinson & Cole LLP
8 Apr	BWOB Rewind: Corporate Income Tax, U.S. Economy, and COVID-19 Vaccinations Increase	Norris McLaughlin P.A.
6 Apr	Weekly IRS Roundup March 29 – April 2, 2021	McDermott Will & Emery
6 Apr	The Made in America Tax Plan: The Biden Administration Outlines its Tax Reform Proposals	Proskauer Rose LLP
5 Apr	Timely FBAR Filing as Important as Ever Following Circuit Court Decisions	Polsinelli PC
5 Apr	The Employee Retention Tax Credit Under the American Rescue Plan Act	Greenberg Traurig, LLP
2 Apr	Corporate Tax Hikes for Biden’s Infrastructure Plan	Greenberg Traurig, LLP
2 Apr	West Virginia Legislative Brief for 4/2/21	Steptoe & Johnson PLLC
1 Apr	The Energy Market in 2021: From Crisis to Opportunity \| Tax Credit for Carbon Capture Products [VIDEO]	McDermott Will & Emery
31 Mar	Tax Issues and the New York Marijuana Regulation and Taxation Act	Greenberg Traurig, LLP
31 Mar	Tax Reform: 2021 Edition	Norris McLaughlin P.A.
30 Mar	ARPA Requires Tax-Free COBRA Subsidy	Epstein Becker & Green, P.C.
29 Mar	Weekly IRS Roundup March 22 – March 26, 2021	McDermott Will & Emery
29 Mar	New York State Lawmakers Consider New Taxes on Mezzanine and Preferred Equity Financing, Owners of Second "Pied-à-Terre" Homes in Bid to Cover Budget Gap	Katten
29 Mar	Biden tax proposals: Why your board must inform itself	Godfrey & Kahn S.C.
29 Mar	A Farewell to the Current Gift and Estate Tax Exemption?	Ward and Smith, P.A.
27 Mar	Carried Interest & Deductibility: What is the Best Option for Your Family Office Structure?	Goulston & Storrs
26 Mar	American Rescue Plan Tax Credits for Employers Who Voluntarily Provide FFCRA Leave – Supplement	Squire Patton Boggs (US) LLP
25 Mar	American Rescue Plan Tax Credits for Employers Who Voluntarily Provide Paid Sick Leave and Paid Family and Medical Leave (US)	Squire Patton Boggs (US) LLP
25 Mar	New York’s Proposed Tax on Mezzanine Debt, Preferred Equity May Have Adverse Implications for NY Lenders, Borrowers	Greenberg Traurig, LLP
25 Mar	American Rescue Plan Tax Credits for Employers Who Voluntarily Provide Paid Sick Leave and Paid Family and Medical Leave	Squire Patton Boggs (US) LLP
24 Mar	ARPA Provides Welcome Change for Participants in Dependent Care FSAs	Epstein Becker & Green, P.C.
24 Mar	IRS Issues Practice Unit on Section 965 Transition Tax	McDermott Will & Emery
23 Mar	FERC Delays Implementation of New MBR Database Reporting Requirements and Clarifies Obligation To Report Upstream Owners	Bracewell LLP
23 Mar	Restricted Stock Units Unpacked	Mintz
22 Mar	India: Impact And Analysis Of The Supreme Court Decision On Characterization And Taxation Of Software Payments	Nishith Desai Associates
19 Mar	American Rescue Plan Act of 2021: Tax Reports	Nelson Mullins
18 Mar	The American Rescue Plan Act Provides a Flood of Funding for Industry-Specific Programs, Includes Significant Tax and Labor and Employment Changes for Businesses	Jones Walker LLP
18 Mar	Maine Individual Income Tax Deadline Extended to May 17, 2021	Pierce Atwood LLP
18 Mar	COVID-19: Congress Extends FFCRA Payroll Tax Credit through September, With Some New Wrinkles	Pierce Atwood LLP
17 Mar	Weekly IRS Roundup March 8 – March 12, 2021	McDermott Will & Emery
17 Mar	3-Year Holding Period Rule for ‘Carried Interests’ Addressed in IRS Final Regulations	Greenberg Traurig, LLP
17 Mar	Maryland Breaks Ground with Digital Advertising Tax	Sheppard, Mullin, Richter & Hampton LLP
16 Mar	Federal COVID-19 Relief Bill Brings State Tax Policy to a Grinding Halt	McDermott Will & Emery
16 Mar	New Jones Walker SALT Blog Series: Interplay of Louisiana Sales and Use Taxes – Part 1: Which Laws and Rules Apply? – Sales Tax or Use Tax?	Jones Walker LLP
16 Mar	The Netherlands and Chile Sign a Tax Treaty	Greenberg Traurig, LLP
15 Mar	American Rescue Plan Act Extensions, Changes to Select Tax Credit, Compensation Deduction Provisions	Jackson Lewis P.C.
15 Mar	Voluntary FFCRA Is Here To Stay (at Least Through September)	Ogletree, Deakins, Nash, Smoak & Stewart, P.C.
15 Mar	What Colorado Commercial Property Owners Should Know About Property Valuation Approaches	Greenberg Traurig, LLP
12 Mar	The American Rescue Plan Extends FFCRA Tax Credit, But Not the Mandate	Jackson Lewis P.C.
12 Mar	West Virginia Legislative Brief for 3/12/21	Steptoe & Johnson PLLC
12 Mar	CLIENT ALERT – Tax Assessment Appeal Advisory	Strassburger McKenna Gutnick & Gefsky
12 Mar	American Rescue Plan Act Signed: Details on the Latest COVID-19 Relief Package	Ogletree, Deakins, Nash, Smoak & Stewart, P.C.
12 Mar	401(k) Plans Using Pre-approved Plan Documents Must Be Restated by July 31, 2022	Ogletree, Deakins, Nash, Smoak & Stewart, P.C.
11 Mar	President Biden Signs $1.9 Trillion American Rescue Plan	Varnum LLP
11 Mar	COVID-19 Cafeteria Plan Relief: IRS Clears the Mud	Ogletree, Deakins, Nash, Smoak & Stewart, P.C.
10 Mar	New COVID-19 Stimulus Bill Includes Significant Pension Reforms and Expands Scope of 162(m) Compensation Deduction Limit	Proskauer Rose LLP