9,341 results found

The Senate Finance Committee released its draft tax provisions on Dec. 11 for the Build Back Better Act (BBBA). This draft is substantively similar to the House

The Senate introduced a summary of the proposed Hurricane Sandy and National Relief Act of 2012.

Voting 91 to 1, Senate Democrats and Republicans joined to move for a vote this week on the Hurricane Sandy and National Relief Act of 2012.

According to multiple sources, the U.S. Senate is close to voting on tax reform either later today or in the morning.

The IRS has recently concluded in a legal memorandum (ILM 2012-38-027) that state law classifications do not determine whether property is of like kind under Section 1031.

Following the enactment of the Federal Tax Cuts and Jobs Act in late 2017, many interesting state tax issues emerged concerning states' responses—or lack thereof—to federal tax reform.

Through various state and local tax incentives, many businesses have committed to grow their employee count or make substantial capital expenditures.

This video is the final in a four-part series on Jones Day's approach to dealing with the IRS. In it, partner Chuck Hodges discusses stage four - going to court.

On Oct. 1, 2013, the U.S. Supreme Court granted the government’s petition for writ of certiorari in United States v. Quality Stores, Inc., et al., 693 F.3d, which held that certain severance payments received by employees were not subject to taxation under the Federal Insurance Contribution Act (FICA).

Bloomberg BNA reports that Switzerland's parliament approved a six-month delay to enforce a bilateral Swiss-U.S. agreement on implementation of the U.S. Foreign Account Tax Compliance Act.

It remains to be seen whether, as some have feared, this will lead to increased delays in resolving cases.

The Tax Court held that the collapse of a poorly maintained retaining wall after a spring with heavy rain is not a casualty within the meaning of Section 165(c)(3) and the taxpayer is not entitled to a...

In this webinar, members of our Energy, Infrastructure, and Resources, Policy and Regulatory, and Tax teams discussed the Inflation Reduction Act's...

The IRS announced on Saturday, March 21, that it would move the U.S. income tax filing deadline for all taxpayers and businesses from April 15th to July 15, 2020.

Before the Senate Finance Committee met to markup a package of tax extenders, Chairman Ron Wyden released a modified version of the base package.

Congress has passed the conference report accompanying H.R. 1, the Tax Cuts and Jobs Act. (See Holland & Knight's alert, "Congress Releases Revised Conference Bill on Tax Reform," Dec. 18, 2017.)

On December 2, the Senate passed its version of the Tax Cuts and Jobs Act. The House of Representatives earlier approved a competing version of the Act on November 16.