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
10
2019
IRS Reminds Taxpayers: Reports of Foreign Bank and Financial Assets Are Due by April 15, 2019 Varnum LLP
Mar
8
2019
IRS Reopens Opportunity to Cash Out Retirees in Pay Status—At Least For Now Proskauer Rose LLP
Jan
9
2019
IRS Reporting Requirements – 2018 Employee Stock Transactions Bracewell LLP
May
7
2012
IRS Requests Comments on Minimum Value and Reporting Requirements McDermott Will & Emery
Dec
21
2017
IRS Required to Obtain Supervisory Approval to Assert Penalties McDermott Will & Emery
Apr
2
2020
IRS Response to COVID-19 – Changes in Procedures Regarding Signatures and Use of Email Varnum LLP
Oct
28
2016
IRS Restates EPCRS Correction Methods and Procedures McDermott Will & Emery
Aug
8
2019
IRS Resumes Examinations of Stock Based Compensation in Cost Sharing Agreements McDermott Will & Emery
Sep
25
2017
IRS Resumes Issuing Transactional Spin-Off Rulings Proskauer Rose LLP
Jun
23
2015
IRS Revamps Proposed Issue Price Definition for Municipal Bonds Mintz
Aug
25
2016
IRS Revenue Procedure 2016-44 Greatly Expands Rev. Proc. 97-13 Safe Harbor for Management Contracts, Opening Door for Long-Term Management Contracts Squire Patton Boggs (US) LLP
Jan
25
2017
IRS Revenue Procedure 2017-13: Management Contracts – Still Trying To Get It Right Squire Patton Boggs (US) LLP
Aug
11
2016
IRS Revenue Procedure. 97-13: Ignore The Rules (If They Don’t Apply) Squire Patton Boggs (US) LLP
Apr
14
2020
IRS Revenue Procedures Allows Partnerships to Amend 2018 and 2019 Returns to Take Advantage of Retroactive CARES Act Tax Benefits Greenberg Traurig, LLP
May
11
2020
IRS Reverses Course on the application of Qualified Healthcare Expenses to the Employee Retention Tax Credit, and Clarifies Credit Eligibility in the event of a PPP Loan Repayment Squire Patton Boggs (US) LLP
Feb
1
2021
IRS Reverses Course; H-2A Wages Now Eligible for FFCRA Tax Credit Varnum LLP
Jul
18
2018
IRS Revises Rate for “Taxpayer Exposure” Penalty Calculations Squire Patton Boggs (US) LLP
May
20
2016
IRS Revises Recent Begin Construction Guidance McDermott Will & Emery
Aug
30
2022
IRS Revisions to Internal Revenue Manual Clarify Who Is Eligible for Late Filing Penalty Relief Greenberg Traurig, LLP
Feb
6
2017
IRS Revisits Safe Harbors For Management Contracts With Tax-Exempt Borrowers Godfrey & Kahn S.C.
Oct
24
2016
IRS Revokes Favorable PLR Concerning Ability of Tribe to Pass ITCs to Lessee in Master-Tenant Structure Foley & Lardner LLP
Aug
24
2017
IRS Revokes Tax Exempt Status of "Small, Rural" Hospital: Five Reminders to Help Your Hospital Avoid the Same Fate Womble Bond Dickinson (US) LLP
Mar
4
2019
IRS Rewrites the Internal Revenue Manual Section on Closing Agreements for Tax-Advantaged Bonds Squire Patton Boggs (US) LLP
Sep
26
2016
IRS Rule May Result in Higher Taxes for Farmers Varnum LLP
Jul
27
2017
IRS Rules (Again) That Taxpayers Are Not Entitled to Claimed Refined Coal Credits McDermott Will & Emery
May
21
2015
IRS Rules Bus Fares For Privately Used Roads Not Private Payments: Little Connection…..Little Problem Squire Patton Boggs (US) LLP
Apr
29
2016
IRS Rules Could Treat Related Party Debt as Stock Foley & Lardner LLP
Apr
10
2024
IRS Rules EV Charging Station Revenues Are Qualifying Rents From Real Property for REITs Hunton Andrews Kurth
Feb
6
2015
IRS Rules on Domesticated Organization and Tax-Exempt Status Proskauer Rose LLP
Oct
24
2015
IRS Rules on Effectiveness of Gift Splitting Elections with Respect to Gifts to GRATs ArentFox Schiff LLP
Mar
7
2018
IRS Rules Solar Energy-Storage Upgrade Is Eligible for Tax Credit Ballard Spahr LLP
Mar
19
2020
IRS Rules that PAC Sponsored by a For-Profit Subsidiary of a 501(c)(3) Health Care System Parent Violates Prohibition on Political Campaign Intervention Foley & Lardner LLP
Sep
15
2023
IRS Rules Transferable Development Rights Are Real Property for Section 1031 Purposes Greenberg Traurig, LLP
Jun
24
2014
IRS Ruling Allows Tax-Deferred Stock Rights for Fund Managers McDermott Will & Emery
Aug
20
2014
IRS Ruling Creates Opportunities for Tax Savings by Companies With Substantial Real Estate Assets Katten
 

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