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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Apr
2
2015
IRS Issues Warning on Documentation Requirements for 401(k) Plans Covington & Burling LLP
Apr
24
2013
IRS Issues “Begin Construction” Guidance for Renewable Energy Tax Credits Mintz
Mar
31
2017
IRS Issues “Mirror” Excise Tax Relief for Fiduciary Rule Non-Compliance Faegre Drinker
Dec
19
2016
IRS Issues “Required Amendments List” Morgan, Lewis & Bockius LLP
Aug
16
2018
IRS Issues “Snapshot” Guidance on Qualified Retirement Plan Issues McDermott Will & Emery
Feb
20
2014
IRS Lacks Authority to Issue and Enforce Tax Return Preparer Regulations McDermott Will & Emery
Apr
5
2023
IRS Lacks Statutory Authority to Assess International Information Return Penalties: U.S. Tax Court Greenberg Traurig, LLP
Nov
20
2020
IRS Launches Another Misguided Missile at Paycheck Protection Program Loan Recipients Faegre Drinker
Jul
7
2022
IRS Launches Pre-Examination Retirement Plan Compliance Program Trial Ogletree, Deakins, Nash, Smoak & Stewart, P.C.
Nov
5
2011
IRS Launches Voluntary Worker Reclassification Program Sheppard, Mullin, Richter & Hampton LLP
Feb
6
2019
IRS LB&I Division Announces Its New Year’s Resolutions McDermott Will & Emery
May
24
2019
IRS LB&I Sharpens Its Risk Analysis, Announces Large Corporate Compliance (LCC) Program McDermott Will & Emery
Jan
5
2024
IRS Leans “Green”: Much-Awaited Section 45V Guidance Creates New Opportunities for Hydrogen Markets McDermott Will & Emery
Dec
18
2017
IRS Letter 226J: The Million-Dollar Letter (And How To Respond) Varnum LLP
Mar
11
2020
IRS Loosens HSA Rules for Coronavirus Proskauer Rose LLP
Aug
30
2022
IRS Loosens, and Tightens, Disclosure of Nonprofit Taxpayer Information ArentFox Schiff LLP
Mar
16
2016
IRS Loses Summary Judgment In Mylan Case McDermott Will & Emery
Sep
13
2020
IRS Loses Tax Court Fight Over Private Stock Donation; Donors and Charities Beware Polsinelli PC
Feb
23
2015
IRS Makes Blanket Disallowance of Employment Tax Refund Claims Involving Severance Payments Greenberg Traurig, LLP
Mar
5
2018
IRS Makes Changes to EIN Application Process Morgan, Lewis & Bockius LLP
Aug
16
2016
IRS Makes Filing 83(b) Election Easier Mintz
Jul
24
2015
IRS Makes it Riskier to Maintain Individually-Designed Retirement Plans Jackson Lewis P.C.
Dec
3
2012
IRS May Challenge Future Formula Gift Clauses Armstrong Teasdale
Mar
6
2020
IRS Memo Concludes No There is Statute of Limitations for ACA Employer Mandate Penalties Under Internal Revenue Code § 4980H Epstein Becker & Green, P.C.
Nov
21
2013
IRS Modifies "Use It Or Lose It" Rule for Health Flexible Spending Accounts von Briesen & Roper, s.c.
Mar
31
2015
IRS Modifies EPCRS Guidelines, Requests Comments on Overpayment Correction Proskauer Rose LLP
Jan
19
2011
IRS Modifies Filing Thresholds Dinsmore & Shohl LLP
Dec
2
2013
IRS Modifies Flexible Spending Accounts (FSAs) Use-or-Lose Rule Poyner Spruill LLP
Nov
3
2011
IRS Modifies M&P and Volume Submitter Determination Letter Procedures McDermott Will & Emery
Jan
8
2018
IRS Modifies Voluntary Compliance Program Fees for Qualified Retirement Plans Ballard Spahr LLP
Jul
18
2018
IRS Moves To Eliminate Reporting Of Donor Information For Certain Tax-Exempt Entities Godfrey & Kahn S.C.
Feb
5
2018
IRS News Release on Prepaid 2018 Property Taxes is a Position Statement, Not Policy ArentFox Schiff LLP
Apr
1
2019
IRS No Longer Forbids Pension Plans From Offering Lump Sum Payouts To Retirees Currently Receiving Payments Jackson Lewis P.C.
Mar
6
2024
IRS Non-Filer Enforcement Aimed at High-Income Taxpayers Greenberg Traurig, LLP
Dec
17
2015
IRS Notice 2015-86 — Limited Effect of Obergefell Proskauer Rose LLP
 

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