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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Dec
21
2015
Affordable Care Act Cadillac Tax Delayed for Two Years Morgan, Lewis & Bockius LLP
Jan
15
2016
A Permanent “Path” to Maximize Tax Savings: New Legislation Retroactively Increases the Exclusion for Mass Transit Benefits Morgan, Lewis & Bockius LLP
Mar
17
2016
IRS Proposal Targets Accrual of Enhanced Executive Benefits Under Qualified Plans Morgan, Lewis & Bockius LLP
May
13
2016
More DOL Final Fiduciary Rule Fallout: Some Potential IRS Pitfalls for IRA Custodians and Trustees (Part 1 of 2) Morgan, Lewis & Bockius LLP
Jun
23
2016
New Proposed Regulations Issued Under IRC Section 409A Morgan, Lewis & Bockius LLP
Jan
30
2017
IRS Issues Key Memorandum on Tax Treatment of Fixed Indemnity Health Plans Morgan, Lewis & Bockius LLP
Apr
29
2017
Shippers Take Aim at Unresolved Income Tax Allowance Issues in Rate Proceedings Morgan, Lewis & Bockius LLP
Nov
20
2017
House and Senate Tax Bills Propose Changes to Qualified Plans Morgan, Lewis & Bockius LLP
Feb
13
2012
Audit Evaluates Compliance with Accounting and Reporting Regulations Morgan, Lewis & Bockius LLP
Apr
3
2012
Texas Taxpayer Amnesty Program 2012 - Project Fresh Start Morgan, Lewis & Bockius LLP
Apr
2
2013
Argentina Seeks Access to Financial Information on Nationals Morgan, Lewis & Bockius LLP
May
6
2013
IRS Issues Final Report on Colleges and Universities Compliance Project Morgan, Lewis & Bockius LLP
Jul
30
2013
New Accounting Rules for Gift Cards Redeemable by Unrelated Entities Morgan, Lewis & Bockius LLP
May
7
2014
IRS Announces Transitional Period for Foreign Account Tax Compliance Act (FATCA) Enforcement, Other FATCA Rule Changes Morgan, Lewis & Bockius LLP
Jul
10
2015
Tax Measures in the UK 2015 Summer Budget Morgan, Lewis & Bockius LLP
Feb
8
2016
New Legislation Makes Important Changes to Social Welfare Organizations Morgan, Lewis & Bockius LLP
Apr
15
2016
United Kingdom: Private Placements and the Qualifying Private Placement Exemption Morgan, Lewis & Bockius LLP
Aug
19
2016
IRS Publishes List of Countries Requiring Cooperation with an International Boycott Morgan, Lewis & Bockius LLP
Oct
4
2016
Without Fanfare: IRS Issues New Revenue Procedure on Employee Plans Compliance Resolution System Morgan, Lewis & Bockius LLP
Jan
8
2017
Amendment Protocol to the India-Singapore Tax Treaty Inked Morgan, Lewis & Bockius LLP
Sep
13
2017
Hurricane Harvey Client Alert: Tax Filing and Payment Deadlines Extended for Victims Morgan, Lewis & Bockius LLP
Sep
23
2011
Mandatory Bonus Due to Employees Upon Certain Distributions of Dividends Morgan, Lewis & Bockius LLP
Jan
22
2018
How Tax Reform Will Change the Treatment of Fringe Benefits Morgan, Lewis & Bockius LLP
Jan
29
2018
UPDATE: US Tax Reform Impacts Roth IRA Conversions Morgan, Lewis & Bockius LLP
Apr
10
2014
Initial FATCA Registration/Withholding Dates Draw Near - Foreign Account Tax Compliance Act Morgan, Lewis & Bockius LLP
Apr
2
2015
Kanto Local Finance Bureau Requests Questionnaires from Article 63 Filers - Japanese Finance Morgan, Lewis & Bockius LLP
Jul
22
2015
IRS Announces End of Qualified Plan Determination Letter Process As We Know It Morgan, Lewis & Bockius LLP
Aug
12
2015
Cadillac Tax Blues: IRS Issues More Guidance on the “Cadillac Tax” Morgan, Lewis & Bockius LLP
Oct
15
2015
401(k) Plan Sponsors Take Note! Year-End Notice Deadline Is December 1, 2015 Morgan, Lewis & Bockius LLP
Apr
15
2016
IRS Withdraws Proposal Targeting QSERPs Morgan, Lewis & Bockius LLP
May
1
2016
New Examples of IRS and Treasury Department Program-Related Investments Morgan, Lewis & Bockius LLP
May
24
2016
IRS Offers Tax Guidance Relating to Money Market Fund Rules Morgan, Lewis & Bockius LLP
Sep
16
2016
Consider Amending Plans for Proposed Section 409A Regulations Morgan, Lewis & Bockius LLP
Sep
15
2017
Hurricane Irma Client Alert: Tax Filing, Payment Deadlines Extended for Victims in Disaster Areas Morgan, Lewis & Bockius LLP
Dec
28
2017
Tax Reform Legislation Reverses Grecian Magnesite Mining, Adds New Withholding Tax Morgan, Lewis & Bockius LLP
 

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