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Deutschland DE
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© 2026 Legalease Ltd. All rights reserved

Registered company in England & Wales No. 02427356 VAT GB 321 5727 22

Registered address: 188 Fleet Street, London, EC4A 2AG

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Article
IRS Provides Filing And Payment Relief For Victims Of Hurricanes Harvey And Irma
The IRS has offered a package of administrative relief for taxpayers affected by Hurricanes Harvey and Irma.
United StatesTax
Grant Thornton LLP
Article
IRS Provides Filing Information For Registered Domestic Partners And Same-Sex Spouses
In a series of questions and answers, the IRS has provided tax return filing information for registered domestic partners in California, Nevada and Washington and same-sex spouses in California. These are all community states.
United StatesTax
Loeb & Loeb LLP

IRS Releases New Joint Venture Guidance

On May 6, the IRS released Revenue Ruling 2004?51, 2004-22 I.R.B. --, examining an educational joint venture involving a tax-exempt university and for profit company specializing in interactive video training programs. The parties form a joint venture through which teacher training seminars will be conducted. The university controls the educational content delivered by the joint venture while the for-profit company is primarily responsible for presentation of the material and technical support

United StatesTax

Vinson & Elkins LLP

IRS Releases Revenue Procedure Allowing For Early Filing Of Country-By-Country Matrix

On Thursday, January 19, the IRS released Revenue Procedure 2017-23 which allows for early filing of Country-by-Country Reports (Form 8975).

United StatesTax

Duff and Phelps

IRS Releases Updated Draft Partnership Return

On July 14, 2020, the IRS and Treasury released proposed redesigned tax Form 1065, U.S. Return of Partnership Income.

United StatesTax

Hogan Lovells Cadwalader

IRS Renews Its Focus On High-Income Taxpayers

As part of the agency's efforts to reduce the "tax gap," the Internal Revenue Service (IRS) is signaling its intent to focus on high net worth individuals.

United StatesTax

Reinhart, Boerner, Van Deuren SC

IRS Rules That Gift To Charity Of Non-Voting Stock Is Not A Prohibited Split-Interest Transfer

If a donor transfers an income interest in property to a charity and retains the underlying property or transfers such property and retains the income interest, the donor does not receive any income tax deduction unless the interest that goes to the charity is in the form of a qualified remainder interest in a charitable remainder trust or a qualifying income interest in a charitable lead trust.

United StatesTax

Loeb & Loeb LLP

IRS Streamlined Tax Amnesty Program For U.S. Expats – Time Could Be Running Out

U.S. tax consultant Scott Shapiro gives a quick overview of the IRS' Streamlined Program which is still open for U.S. expats, but only just.

United StatesTax

Alliott Group (International)

IRS To Discontinue Paper Processing In Near Future

The IRS has announced that it will cease the processing of paper returns at three IRS campuses over the coming years. The three affected locations are Covington, Kentucky, Fresno, California, and Austin, Texas.

United StatesTax

Brown Smith Wallace

IRS Updates Section 118 Safe Harbor For Transfers To Public Utilities

Section 61 generally states that gross income includes all income from all sources, but Section 118(a) provides an exception for contributions to the capital of a corporation.

United StatesTax

Grant Thornton LLP

Is Your Estate Plan Income Tax Efficient?

Due to legislation enacted earlier this year, on January 1, 2026, the federal estate, gift and generation-skipping transfer (GST) exemptions increase to $15 million per person ($30 million per married couple)...

United StatesTax

Kentucky General Assembly Passes $105 Million Tax Decrease

On March 13, 2019 the 2019 Kentucky General Assembly adopted H.B. 354, legislation originally billed as necessary to make corrections to the substantial tax changes ...

United StatesTax

Stoll Keenon Ogden PLLC

LDR Streamlines PTE Election Documentation Requirements

The Louisiana Department of Revenue ("LDR") has issued Revenue Information Bulletin 26-007, announcing a change to the documentation required for shareholders...

United StatesTax

Legally Married Same-Sex Couples Treated As Married Under ERISA

The Department of Labor recently provided guidance on how legally married same-sex couples will be treated for purposes of the Employee Retirement Income Security Act.

United StatesTax

Grant Thornton LLP

LLCs, Partnerships And The Tax Time Machine

Many LLCs and partnerships amended their governing documents in 2018 because of the various new tax rules that came into effect last year.

United StatesTax

Smith Gambrell & Russell

Louisiana State Tax Relief For Saltwater Intrusion

The Louisiana Department of Revenue followed the lead of the Internal Revenue Service and granted filing tax relief for taxpayers impacted by the saltwater intrusion emergenc...

United StatesTax

Massachusetts Supreme Judicial Court Ruled Irrevocable Income-Only Trusts A Viable Tool In Long-term Care Planning

In Mary E. Daley v. Secretary of the Executive Office of Health and Human Services and Lionel C. Nadeau v. Director of the Office of Medicaid, which were consolidated in an appeal...

United StatesTax

Bowditch & Dewey

Mottley To Participate In Ohio Business Tax Conference

Major developments in Ohio's Municipal Income Tax System.

United StatesTax

Taft, Stettinius & Hollister LLP

Navigating Tariffs And Income Taxes And Transfer Pricing

In this new trade landscape, it is more important than ever to coordinate customs and operational planning with income taxes and transfer pricing.

United StatesTax

Nebraska Bill Clarifies GILTI And Repatriation Are Deductible

Most states have historically not subjected foreign-source income to state income tax.

United StatesTax

McDermott Will & Emery

Showing 481–500 of 8619 results

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