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
28
2022
IRS Pilot Program Allows Employers to Correct Retirement Plan Errors Pre-Exam Varnum LLP
Sep
25
2023
IRS Places Moratorium on New Employee Retention Tax Credit Processing Ogletree, Deakins, Nash, Smoak & Stewart, P.C.
Apr
10
2020
IRS Postpones Virtually All Deadlines Until July 15, 2020, in Response to COVID-19 McDermott Will & Emery
Jun
10
2011
IRS Posts Automatic Revocation List: Are You and Your Chapters Still Exempt? Dinsmore & Shohl LLP
Mar
27
2020
IRS Posts Further Guidance on Postponement of US Federal Income Tax Filing and Payment Deadline Wiggin and Dana LLP
Jan
12
2017
IRS Practice Unit Advises Examiners to Use Aggregate Approach in Valuing Outbound Transfers McDermott Will & Emery
Nov
14
2017
IRS Prepares to Enforce ACA Employer Mandate Ballard Spahr LLP
Aug
17
2018
IRS Private Letter Ruling Will Help Clear the Way for 401(k) Plan Student Loan Benefits McDermott Will & Emery
Feb
26
2015
IRS Private Letter Ruling “Shinin’ Down Like Water” Squire Patton Boggs (US) LLP
Nov
16
2023
IRS Process for Withdrawing Employee Retention Credit Claims Nelson Mullins
Jul
27
2015
IRS Prohibits Future Annuity-to-Lump Sum Conversions for Defined Benefit Plan Retirees Currently Receiving Benefits Jackson Lewis P.C.
Jan
6
2022
IRS Proposal Extending Deadlines for ACA Reports to Individuals Proskauer Rose LLP
Mar
17
2016
IRS Proposal Targets Accrual of Enhanced Executive Benefits Under Qualified Plans Morgan, Lewis & Bockius LLP
Aug
25
2011
IRS Proposed Premium Tax Credit Regulations Signal Direction of Future Guidance on Employer Pay-or-Play Penalties McDermott Will & Emery
Jul
5
2016
IRS Proposed Qualified Intermediary Agreement Addresses Cascading Withholding on Dividend Equivalents Cadwalader, Wickersham & Taft LLP
Apr
12
2023
IRS Proposed Regulations Identify Micro-Captive Transactions as Listed Transactions – Responding to CIC Services Decision Greenberg Traurig, LLP
Nov
26
2018
IRS Proposed Regulations Implementing Changes To Hardship Distribution Rules Jackson Lewis P.C.
Nov
6
2019
IRS Proposed Regulations Provide Flexibility for LIBOR Phase-out Foley & Lardner LLP
Oct
17
2023
IRS Proposed Regulations Provide Guidance on New Inflation Reduction Act Prevailing Wage and Apprenticeship Requirements Jones Walker LLP
May
26
2016
IRS Proposed Regulations Under Section 305(c) Proskauer Rose LLP
Dec
29
2022
IRS Proposed Regulations Would Permanently Allow Remote Witnessing of Spousal Consent Proskauer Rose LLP
Mar
4
2016
IRS Proposes Country-by-Country Reporting Regulations Proskauer Rose LLP
Oct
5
2015
IRS Proposes Eliminating Requirement That Section 83(b) Elections Be Filed With Federal Income Tax Returns Morgan, Lewis & Bockius LLP
Jul
18
2016
IRS Proposes Modifications to Proposed Income Inclusion Regulations under Section 409A Proskauer Rose LLP
Feb
20
2014
IRS Proposes New Definition of “Political Activity” for Social Welfare Organizations Morgan, Lewis & Bockius LLP
Mar
1
2022
IRS Proposes New Process for Post-Filing Disclosures to Replace Revenue Procedure 94-69 McDermott Will & Emery
Jul
18
2019
IRS Proposes New Regulations for Determining Whether Foreign Insurance Companies Are PFICs Faegre Drinker
Apr
14
2023
IRS Proposes New Regulations to Settle Supervisory Approval of Penalties Requirements McDermott Will & Emery
May
1
2015
IRS Proposes PFIC Regulations That Could Characterize Many Foreign Insurance Companies as PFICs Faegre Drinker
Aug
24
2018
IRS Proposes Regulations Disallowing Deductions for Charitable Contributions Paid in Lieu of State and Local Taxes Ballard Spahr LLP
Mar
31
2023
IRS Proposes Regulations Regarding Superfund Tax on Chemicals, Extends Temporary Relief Related to Penalty for Failure to Deposit Excise Taxes Bergeson & Campbell, P.C.
Aug
10
2016
IRS Proposes Regulations That Would Eliminate Most Valuation Discounts for Transfers of Interests in Family Entities Neal, Gerber & Eisenberg LLP
Sep
29
2015
IRS Proposes Rules for Donee Charitable Donation Reporting Proskauer Rose LLP
Sep
29
2015
IRS Proposes Rules for Tax on Gifts From Expatriates Greenberg Traurig, LLP
Dec
21
2018
IRS Proposes Section 163(j) Regulations – New Business Interest Expenses Deduction Limit McDermott Will & Emery
 

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