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
23
2015
Tax Breaks for Data Centers: Numbers Might Be Cloudy McDermott Will & Emery
Nov
7
2017
Tax Breaks in the New Hurricane Legislation for Employers and Taxpayers McDermott Will & Emery
Jul
28
2016
Tax Case Sparks Shareholder Derivative Suit McDermott Will & Emery
Jul
8
2017
Tax Changes Implemented As Part of Revenue Package Supporting Illinois Budget McDermott Will & Emery
Oct
24
2017
Tax Clearance Now Required for Louisiana State Sales Tax Resale Certificates and Approval of Certain State Procurement Contracts Jones Walker LLP
Jan
12
2016
Tax Code Interpretation Presents Issue for Congress, Not Courts Squire Patton Boggs (US) LLP
Mar
2
2016
Tax Consequences of Compensation Clawback Proskauer Rose LLP
Jun
15
2016
Tax Consequences of John Oliver’s $15 Million Medical Debt Forgiveness Proskauer Rose LLP
Mar
7
2017
Tax Consequences, So You Want To 'Make Partner': A Word of Warning To Junior Professionals, Watch What You Wish For Dickinson Wright PLLC
Jul
17
2014
Tax Considerations When Acquiring Non-U.S. Portfolio Companies—Mitigating Subpart F Inclusions McDermott Will & Emery
Jul
11
2016
Tax Court (Again) Rejects IRS Use of Secret Subpoenas McDermott Will & Emery
Aug
3
2017
Tax Court Addresses “Issue of First Impression” Defense to Penalties McDermott Will & Emery
Jun
15
2016
Tax Court Adopts Rules for Judicial Conduct and Judicial Disability Complaints McDermott Will & Emery
Feb
10
2017
Tax Court Affirms That Reportable Transaction Penalty Is Constitutional McDermott Will & Emery
May
13
2021
Tax Court Allows Partial Deduction, Requires Partial Capitalization of Generic Drug Approval Legal Expenses McDermott Will & Emery
Apr
4
2016
Tax Court Amends Evidence Rules McDermott Will & Emery
Sep
19
2017
Tax Court Announces 2018 Judicial Conference in Chicago on March 26-28, 2018 McDermott Will & Emery
Dec
4
2018
Tax Court Announces Adoption of Amendments to Rules of Practice and Procedure McDermott Will & Emery
May
29
2019
Tax Court Announces Limited Entries of Appearance McDermott Will & Emery
Mar
25
2016
Tax Court Announces New Chief Judge and Special Trial Judge McDermott Will & Emery
Oct
3
2016
Tax Court Anticipates Releasing Revisions to its Rules in the Near Future McDermott Will & Emery
Sep
25
2014
Tax Court Approves Use of Predictive Coding During Electronically Stored Information (ESI) Discovery McDermott Will & Emery
Jul
24
2023
Tax Court Case Watch: Tax Court Considers the Application of the Self-Employment Tax Rules to Investment Funds Mintz
Nov
18
2014
Tax Court Characterizes Technology Executive’s Merger Proceeds as Ordinary Income Mintz
Jul
12
2016
Tax Court Clarifies the Rules and Grants IRS’s Motion to Compel Nonconsensual Depositions McDermott Will & Emery
Jul
18
2023
Tax Court Confirms that Profits Interest Safe Harbor Should Apply to Tiered Partnership Structure Mintz
Oct
31
2017
Tax Court Considering Allowing Remote Testimony McDermott Will & Emery
Jun
26
2017
Tax Court Considering Requiring Notice of Non-Party Subpoenas McDermott Will & Emery
Oct
2
2015
Tax Court Decision in Altera Overturns Important Transfer Pricing Regulations McDermott Will & Emery
Feb
18
2022
Tax Court Decision in Little Sandy Coal Co. is Based on an Erroneous Statutory Interpretation and Should Be Reversed in the Pending Appeal Miller Canfield
May
23
2023
Tax Court Decision Interprets Profits Interest “Safe Harbor” under IRS Rev. Proc. 93-27 Proskauer Rose LLP
Oct
12
2017
Tax Court Decision Provides Opportunities for Foreign Investors Investing in the U.S. Mintz
Jun
6
2011
Tax Court Decision Subjects LLP Service Providers/Equity Partners to Self-Employment Tax Morgan, Lewis & Bockius LLP
Feb
9
2021
Tax Court Denies Research Credits for Research Activities Miller Canfield
Jan
12
2017
Tax Court Disallows $64.5 M Charitable Contribution Deduction Steptoe & Johnson PLLC
May
14
2011
Tax Court Disqualifies Plan for Not Adopting Required Amendments McDermott Will & Emery
Apr
28
2014
Tax Court Extends Implied Waiver of Privilege to Taxpayers’ State of Mind Penalty Defense McDermott Will & Emery
Jul
28
2017
Tax Court Hands Eaton a Complete Victory on the Cancellation of its Advance Pricing Agreements McDermott Will & Emery
Nov
30
2016
Tax Court Holds Compensation Paid to Four Sons Was Not Reasonable McDermott Will & Emery
Jun
8
2020
Tax Court Holds IRS Chief Counsel Attorneys May Make Initial Penalty Determination McDermott Will & Emery
Sep
25
2017
Tax Court Holds Payment from Qualified Settlement Fund is Includable in Taxpayer’s Gross Income McDermott Will & Emery
Apr
3
2017
Tax Court Holds Section 883 Regulations Valid under Chevron Test McDermott Will & Emery
May
16
2014
Tax Court Holds that a Trust can Qualify for the "Real Estate Professional Exception" of Section 469(c)(7) Proskauer Rose LLP
Dec
10
2023
Tax Court Holds That Active Limited Partners of State Law Limited Partnerships May Be Subject to Self-Employment Tax Proskauer Rose LLP
Jan
2
2024
Tax Court Holds That an Offshore Fund is Engaged in a U.S. Trade or Business Proskauer Rose LLP
Dec
1
2022
Tax Court Holds That Deficiency Petition 90-Day Time Limit Is Jurisdictional McDermott Will & Emery
Jun
1
2015
Tax Court Holds that Inadequate Privilege Log Subjects Putatively Privileged Documents to Disclosure McDermott Will & Emery
Dec
7
2016
Tax Court Inconsistent on IRS’s Use of ‘Secret Subpoenas’ McDermott Will & Emery
Jul
20
2016
Tax Court Issues Five Discovery Orders Addressing Admissibility of Expert Reports McDermott Will & Emery
Aug
10
2012
Tax Court Makes Significant Amendments to Privilege and Discovery Rules McDermott Will & Emery
 

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