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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Aug
18
2016
Proposed IRS Regulations Would Limit Family Entity Valuation Discounts Godfrey & Kahn S.C.
Apr
12
2022
Proposed IRS RMD Regulations Present Challenges, Risks for 403(b) Plans McDermott Will & Emery
May
14
2014
Proposed IRS Rule Could Allow Solar Energy Real Estate Investment Trusts (REIT) Mintz
Jun
10
2023
Proposed Legislation Would Allow 403(B) Plans to Invest In Lower-Cost Collective Investment Trusts McDermott Will & Emery
Jun
19
2012
Proposed Legislation Would Expand Use of Master Limited Partnerships to Renewable Energy Projects McDermott Will & Emery
Apr
14
2016
Proposed Legislation: Tax-Exempt Stadium Financing? – There They Go Again Squire Patton Boggs (US) LLP
Aug
5
2016
Proposed New IRS Rules for Valuing Interest in Family-Controlled Entities May Curb Discounts For Estate, Gift and Generation-Skipping Tax Purposes McDermott Will & Emery
Sep
30
2016
Proposed New UK Penalties Regime Precipitated by OECD’s Common Reporting Standard Proskauer Rose LLP
Dec
18
2020
Proposed New York State Unincorporated Business Tax Provides SALT Limitation Workaround Greenberg Traurig, LLP
Jun
14
2017
Proposed Partnership Audit Regulations Reissued in Substantially Identical Form Proskauer Rose LLP
May
12
2016
Proposed Political Subdivision Regulations Recall Earlier Failed Regulations Squire Patton Boggs (US) LLP
Feb
26
2024
Proposed Reforms to the San Francisco Business Tax System Greenberg Traurig, LLP
Dec
8
2016
Proposed Regulations Address Applicable Adjustments to Stock and Stock Rights under Code Section 305(c) McDermott Will & Emery
Sep
27
2019
Proposed Regulations Alter the Scope of the Section 382 Loss Limitation Rules for Recognized Built-in Gains and Losses Bracewell LLP
May
22
2014
Proposed Regulations Clarify Definition of “Real Property” for Real Estate Investment Trusts McDermott Will & Emery
Feb
29
2016
Proposed Regulations Could Have Substantial Effect on Special District Issuers, Especially Developer Districts Bracewell LLP
May
15
2017
Proposed Regulations Ease Rules Regarding Use of Forfeitures for QMACs and QNECs Morgan, Lewis & Bockius LLP
Jan
29
2014
Proposed Regulations Expand the Definition of Excepted Benefits McDermott Will & Emery
Jun
1
2020
Proposed Regulations for CCUS Tax Credit: Greater Certainty for Developers and Investors Van Ness Feldman LLP
Jun
12
2019
Proposed Regulations for Qualified Foreign Pension Funds that are Exempt from U.S. Tax on Disposition of U.S. Real Property Interests Greenberg Traurig, LLP
Sep
15
2023
Proposed Regulations From the IRS Outline Reporting Requirements for Cryptocurrency “Brokers” McDermott Will & Emery
May
22
2023
Proposed Regulations Issued for Repatriations of Intangible Property under Section 367(d) Proskauer Rose LLP
May
19
2012
Proposed Regulations Offer New Examples of Program-Related Investments Morgan, Lewis & Bockius LLP
Sep
21
2019
Proposed Regulations on Built-in Gains and Losses under Section 382(h) Proskauer Rose LLP
Oct
7
2018
Proposed Regulations on Immediate Expensing Provide Greater Clarity for the Energy Industry Bracewell LLP
Oct
4
2018
Proposed Regulations on the 20% Deduction for Qualified Business Income Provide Helpful Guidance for the Energy Industry Bracewell LLP
Jun
4
2020
Proposed Regulations on UBTI Provide Guidance to Tax-Exempt Organizations Making Fund Investments Proskauer Rose LLP
Jul
3
2019
Proposed Regulations Provide Clarity for Qualified Foreign Pension Fund Exception Proskauer Rose LLP
Dec
22
2018
Proposed Regulations Provide Greater Flexibility in Obtaining Credit Support from Foreign Subsidiaries Mitchell Silberberg & Knupp LLP
May
30
2020
Proposed Regulations Provide Guidance to Exempt Organizations on Identifying Separate Unrelated Trade or Businesses Proskauer Rose LLP
Dec
30
2020
Proposed Regulations Provide New Rules for Allocating and Apportioning Foreign Income Taxes Relating to Disregarded Payments McDermott Will & Emery
Aug
14
2018
Proposed Regulations Provide Welcome Guidance for 20% Pass-Through Deduction K&L Gates
Jan
26
2022
Proposed Regulations Regarding the Aggregate Treatment for Pass-Through Owners of PFIC Stock Proskauer Rose LLP
Sep
6
2016
Proposed Regulations Under Internal Revenue Code Section 2704: Changes May Be Coming to Transfers of Closely Held Business Interests Katten
Jul
28
2016
Proposed Regulations Under Section 355 Clarify Device and Active Trade or Business Requirements for Spin-offs Proskauer Rose LLP
 

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