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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Jun
11
2018
New IRS FAQ's, Draft W-4s, and Hurricane Season: Weekly IRS Round-up, June 4 – 8 McDermott Will & Emery
Feb
5
2016
New IRS Form Required for Estate Basis Reporting Due Feb. 29 Varnum LLP
Oct
18
2022
New IRS Funding Will Be Used to Focus on Tax Compliance of Non-US Citizens and Residents McDermott Will & Emery
May
16
2017
New IRS Guidance Allows Plan Sponsors to Use Forfeitures for Safe Harbor Contributions, QNECs and QMACs McDermott Will & Emery
May
6
2020
New IRS Guidance Answers Pressing CARES Act Questions for Retirement Plans Proskauer Rose LLP
Aug
12
2019
New IRS Guidance Expands Preventive Care Benefits an HSA-Qualifying HDHP Can Provide Before Deductible is Met Foley & Lardner LLP
Sep
5
2013
New IRS Guidance for Charitable Hospitals McBrayer, McGinnis, Leslie and Kirkland, PLLC
Dec
23
2019
New IRS Guidance for Tax-Exempt Entities Funding Employee Benefits Proskauer Rose LLP
Dec
9
2021
New IRS Guidance for Tax-Qualified Pension Plans with Rehired Retirees Due to COVID-19 McDermott Will & Emery
Aug
3
2015
New IRS Guidance on 40% Excise Tax Previews Future Regulatory Complexity Proskauer Rose LLP
Jul
16
2015
New IRS Guidance on Lump-Sum Windows Morgan, Lewis & Bockius LLP
Feb
26
2020
New IRS Guidance on Section 45Q Carbon Capture and Sequestration Tax Credits: Key Preliminary Takeaways for Potential Market Participants Sheppard, Mullin, Richter & Hampton LLP
Oct
25
2022
New IRS Guidance Provides Clarification and Simplified Procedures for S Corporations, Including LLCs, to Address Common Missteps Mintz
Dec
17
2015
New IRS Guidance Regarding Barrier Options Greenberg Traurig, LLP
Sep
17
2018
New IRS Guidance Regarding Section 162(m)’s Deduction Limitation for Executive Compensation – Increased Complexity and Reduced Availability of Grandfathering Cadwalader, Wickersham & Taft LLP
May
11
2013
New IRS Guidance Takes Restrictive View of Material Participation by Non-Grantor Trusts Barnes & Thornburg LLP
Jun
6
2022
New IRS Pre-Examination Compliance Pilot for Retirement Plans Robinson & Cole LLP
Oct
4
2016
New IRS Procedure Expands Safe Harbors for Management Contracts with Tax-Exempt Borrowers Godfrey & Kahn S.C.
Nov
11
2011
New IRS Program Allows Employers to Correct Worker Misclassifications at Greatly Reduced Penalty Rates Much Shelist, P.C.
Jun
3
2014
New IRS Program for Delinquent Form 5500 Filers of Non-ERISA Plans McDermott Will & Emery
Jan
2
2012
New IRS Program Limits Liability for Misclassified Workers Poyner Spruill LLP
Nov
9
2015
New IRS Regulations for Mixed-Use Projects Financed With Tax-Exempt Bonds Have Particular Importance for Nonprofit Health Care Organizations Foley & Lardner LLP
Oct
27
2015
New IRS Regulations for Mixed-Use Projects Financed With Tax-Exempt Bonds Have Practical Importance Foley & Lardner LLP
Jul
11
2014
New IRS Regulations Permit the Purchase of Longevity Annuities by Qualified Retirement Plans Jackson Lewis P.C.
Feb
9
2013
New IRS Regulations Regarding Noncompensatory Partnership Options Effective Immediately Sheppard, Mullin, Richter & Hampton LLP
Jun
14
2016
New IRS Regulations Subject Certain Partners to Self-Employment Taxes Proskauer Rose LLP
Sep
2
2009
New IRS Revenue Rulings: Amount and Character of Income on Life Insurance Contracts Stroock & Stroock & Lavan LLP
Jun
2
2010
New IRS Rule Governing Severance Payments Goes Into Effect Baker Donelson Bearman Caldwell & Berkowitz, PC
Jan
22
2013
New IRS Rules for Employer Shared Responsibility Provisions under Health Care Reform Armstrong Teasdale
Sep
7
2017
New IRS Rules for Partnership Audits Require Immediate Review of Partnership Agreements Neal, Gerber & Eisenberg LLP
Nov
13
2014
New IRS Rules on Direct Rollovers of Taxable and Non-Taxable Amounts Require Changes to Defined Contribution Plan Administration By January 1, 2015 McDermott Will & Emery
May
11
2015
New IRS Rulings Should Provide Greater Certainty for Corporate Restructurings McDermott Will & Emery
Jan
9
2024
New IRS SECURE 2.0 Act Guidance Bradley Arant Boult Cummings LLP
Feb
24
2018
New IRS Tax Audit Rules For Partnerships And Multiple-Member LLCs Sherin and Lodgen LLP
Oct
2
2011
New IRS Voluntary Initiative Aims to Provide Significant Tax Relief to Employers with Employee-Independent Contractor Misclassification Issues Greenberg Traurig, LLP
 

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