Tax

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.

For hourly updates on the latest IRS and tax law news, be sure to follow our Tax Law Twitter feed, and sign up for complimentary e-news bulletins.

Custom text Title Sort descending Organization
May
21
2020
IRS Provides Tax Relief Relating to Travel Disruptions Due to the COVID-19 Pandemic Mintz
Feb
10
2022
IRS Provides Temporary Guidance on Stock Distributions by Publicly Offered RICs and REITs Vedder Price
May
7
2020
IRS Provides Temporary Relief to Certain REITs and RICs with Revenue Procedure 2020-19 Greenberg Traurig, LLP
Oct
26
2022
IRS Provides Updated Gift Exclusions for 2023 Strassburger McKenna Gutnick & Gefsky
Nov
13
2019
IRS Provides Very Modest Relief From Downward Attribution Resulting From the Repeal of Section 958(b)(4) Proskauer Rose LLP
Jul
8
2021
IRS Provides Welcome Guidance on Code Section 45Q Credits in Revenue Ruling 2021-13 Bracewell LLP
Jul
14
2015
IRS Published Proposed Regulations Defining New Issue Price Dinsmore & Shohl LLP
Jan
12
2018
IRS Publishes 2018 Withholding Tables Morgan, Lewis & Bockius LLP
Feb
13
2015
IRS Publishes Final Forms and Instructions on Information Reporting Under the Affordable Care Act McDermott Will & Emery
Oct
5
2015
IRS Publishes Final Regulations for Equivalency Determinations Morgan, Lewis & Bockius LLP
Apr
14
2020
IRS Publishes Frequently Asked Questions on Payroll Tax Deferral (US) Squire Patton Boggs (US) LLP
Sep
4
2016
IRS Publishes Guidance Allowing Taxpayers to Self-Certify An Excuse from the 60-day Rollover Rule in Specified Hardship Scenarios Jackson Lewis P.C.
Jan
27
2016
IRS Publishes Guidance for RICs that Receive Foreign Tax Credit Refunds Morgan, Lewis & Bockius LLP
Jun
16
2016
IRS Publishes International Practice Unit on Penalties for Failure to Report Transfer of Property to Foreign Corporation McDermott Will & Emery
Aug
19
2016
IRS Publishes List of Countries Requiring Cooperation with an International Boycott Morgan, Lewis & Bockius LLP
Oct
24
2011
IRS Publishes New Form 5300 and Instructions McDermott Will & Emery
Oct
25
2018
IRS Publishes New Guidance on Opportunity Zones Steptoe & Johnson PLLC
Aug
24
2018
IRS Publishes Proposed Section 199A Regulations McDermott Will & Emery
Oct
24
2023
IRS Ramps Up Enforcement Efforts; Focuses on Foreign-Owned and ‘Mega’ Corporations Greenberg Traurig, LLP
Aug
31
2012
IRS Reaffirms Commitment to Audits of High Net-Worth Individuals McDermott Will & Emery
Dec
16
2020
IRS Reasserts that Forgivable PPP Expenses Are Not Deductible, but Is Legislative Relief on The Way? McDermott Will & Emery
Mar
10
2015
IRS Recognition of Taxpayer Rights Encourages Respect and Due Process Greenberg Traurig, LLP
Mar
7
2018
IRS Reduces 2018 Health Savings Account Limit for Family Coverage Proskauer Rose LLP
May
4
2020
IRS Regulations Are at Odds with CARES Act Regarding Taxability of Paycheck Protection Loans Dinsmore & Shohl LLP
May
12
2016
IRS Regulations Provide That Certain Employees of Partnerships Now Have Self-Employment Status for Employee Benefit and Tax Purposes McDermott Will & Emery
Dec
17
2019
IRS Reiterates Requirement to Sign Plan Documents and Amendments Proskauer Rose LLP
Aug
12
2014
IRS Relaxes and Clarifies Renewable Energy Tax Credit Eligibility Requirements for Projects Under Construction Mintz
Apr
6
2015
IRS Relaxes Correction Requirements for Elective Deferral (But Not After-Tax Contribution) Failures under EPCRS Proskauer Rose LLP
Aug
24
2016
IRS Relaxes Restrictions on Management Contracts for Bond-Financed Facilities Mintz
May
1
2020
IRS Relaxes UBTI "Siloing" Rules for Most Exempt Organizations Bracewell LLP
Apr
11
2016
IRS Release International Practice Unit Materials on Transfer Pricing McDermott Will & Emery
Jun
25
2014
IRS Release Reflects Ongoing Scrutiny of Political Activity by Nonprofits Covington & Burling LLP
Apr
25
2012
IRS Releases 2012 Annual Inflation Factor and Reference Prices for Section 45 Production Tax Credits: Renewable Energy Alert Barnes & Thornburg LLP
Apr
21
2017
IRS Releases 2017 Annual Inflation Factor and Reference Prices for Section 45 Production Tax Credits Barnes & Thornburg LLP
Apr
12
2017
IRS Releases 2017 Production Tax Credit Amounts Foley & Lardner LLP
 

NLR Logo

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up to receive our free e-Newsbulletins

 

Sign Up for e-NewsBulletins