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.

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Mar
21
2013
Federal Court Affirms Discounted Stock Options Are Deferred Compensation Subject to Section 409A of the Internal Revenue Code Morgan, Lewis & Bockius LLP
Feb
25
2014
Final Affordable Care Act (ACA) Shared Responsibility Regulations Released Morgan, Lewis & Bockius LLP
Apr
9
2014
IRS Releases Guidance for Effective Date of Same-Sex Spousal Retirement Rights - Internal Revenue Service Morgan, Lewis & Bockius LLP
Oct
3
2014
Final and Proposed Regulations on Hybrid Pension Plans Morgan, Lewis & Bockius LLP
Feb
2
2015
CBP Holds “Misidentified” Importer Liable for 216% of Antidumping Duties Morgan, Lewis & Bockius LLP
Mar
3
2015
AICPA Issues Interpretation Clarifying Application of Third-Party Due Diligence Report Rules to AUP Engagements Morgan, Lewis & Bockius LLP
Jul
24
2015
IRS Issues Proposed Regulations Addressing “Fee Waiver” Arrangements Morgan, Lewis & Bockius LLP
Jan
5
2016
Group Health Plan Action Items and Reminders for New Year Morgan, Lewis & Bockius LLP
Jan
30
2016
Singapore’s Income Tax (Amendment) Bill 2016 Morgan, Lewis & Bockius LLP
Mar
16
2016
2015 Budget Act Changed W-2/1099-MISC Filing and Correction Rules Morgan, Lewis & Bockius LLP
Jun
10
2016
Lehman Brothers Wins Stock Drop Lawsuit Morgan, Lewis & Bockius LLP
Nov
22
2016
Ohio Imposes Tax on Online Retailers with No Physical Presence in State Morgan, Lewis & Bockius LLP
Aug
24
2017
IRS Issues Guidance on RIC and REIT Stock Distributions Morgan, Lewis & Bockius LLP
Dec
11
2017
2018 Social Security Wage Base Corrected Morgan, Lewis & Bockius LLP
Jun
6
2011
Tax Court Decision Subjects LLP Service Providers/Equity Partners to Self-Employment Tax Morgan, Lewis & Bockius LLP
Jan
17
2018
US Tax Reform Impacts Roth Individual Retirement Account Conversions Morgan, Lewis & Bockius LLP
Feb
6
2018
Guide To The New Rules For The Deductibility Of 'Misconduct' Payments: Government-And Quasi-Government-Imposed Penalties, Fines, And Other Amounts And Payments Related To Sexual Harassment Morgan, Lewis & Bockius LLP
Feb
12
2018
“Say on Pay” Hasn’t Gone A-Way Under Tax Reform, Reminds ISS* Morgan, Lewis & Bockius LLP
Mar
12
2018
State Tax Implications of Federal Tax Changes to Section 162(m) Morgan, Lewis & Bockius LLP
Aug
6
2012
IRS: Interest Paid to Nonresident Aliens to Be Reported Morgan, Lewis & Bockius LLP
Feb
1
2013
IRS Updates and Expands Qualification Correction Program Morgan, Lewis & Bockius LLP
Jun
15
2013
IRS Announces Compliance Check Program for Tax-Exempt Employers Morgan, Lewis & Bockius LLP
Mar
21
2014
Proposed FASB Framework Could Result in Additional Future Disclosures on Loss Contingencies - Financial Accounting Standards Board Morgan, Lewis & Bockius LLP
Aug
27
2014
Kazakhstan’s Law on Legalisation of Property Morgan, Lewis & Bockius LLP
Jul
25
2015
IRS Abruptly Reverses Course by Shutting Down Lump Sum Windows for Retirees in Pay Status Morgan, Lewis & Bockius LLP
Oct
22
2015
IRS Issues 2016 Cost of Living Plan Limits Morgan, Lewis & Bockius LLP
Jan
6
2016
New PATH Act Changes Rules for Foreign Investment in US Real Estate and for REITs re: Real Estate Investment Trust Morgan, Lewis & Bockius LLP
Nov
14
2016
Benefit Corporations May Expense Payments to Charities Morgan, Lewis & Bockius LLP
Aug
25
2017
Grecian Magnesite Mining: Impact on Investments by Non-US Investors in US Funds Morgan, Lewis & Bockius LLP
Sep
12
2017
Hurricane Recovery Client Alert: Establishing a Charitable Leave Donation Program Morgan, Lewis & Bockius LLP
Jun
29
2011
Two More Extensions: IRS and FinCEN Issue Extensions for Certain FBAR Filers in IRS Notice 2011-54 and FinCEN Notice 2011-2 Morgan, Lewis & Bockius LLP
Jan
13
2012
Updated Guidance on Form W-2 Reporting of Healthcare Coverage Morgan, Lewis & Bockius LLP
Mar
5
2018
IRS Makes Changes to EIN Application Process Morgan, Lewis & Bockius LLP
Sep
18
2013
Guidance on Tax Treatment of Same-Sex Marriages Takes Effect Morgan, Lewis & Bockius LLP
Dec
18
2013
IRS Issues Notice on Expanded In-Plan Roth Conversion Option Morgan, Lewis & Bockius LLP
 

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