8,621 results found

Taxpayers should consider talking with their advisors to discuss the application of these rules to their projects.

Senator Martin Heinrich (D-NM) introduced the "Energy Storage Tax Incentive and Deployment Act of 2016" (S. 3159).

Any family law attorney involved in any financially sophisticated divorce case needs to be familiar with accounting concepts. For those of us familiar with accounting concepts...

In the typical divorce case, it is rare that parties are forced to turn their tax returns over to the other party year after year.

In a revenue ruling issued on August 29, the US Department of Treasury has announced that it will treat legally married same sex couples as qualified to file joint federal income tax returns without regard to whether their state of residence gives legal recognition to that status.

The American Jobs Creation Act of 2004 (the "Jobs Act"), which was signed by the President on October 22, 2004, includes far-reaching changes to the tax laws governing nonqualified deferred compensation. Last month, we sent out a brief Legal Alert describing these changes.

BSI of Lugano, Switzerland, became the first bank to earn a non-prosecution agreement under the U.S.

The IRS proposed regulations to address the transition from interbank offered rates ("IBORs") to other reference rates for debt instruments and non-debt contracts.

Carried interest has been at the forefront of tax reform proposals in recent years. Carried interest refers to the share of profits that many fund managers receive from managing fund capital.

On June 24, the IRS and Treasury issued final regulations under Section 199A of the tax code.

First, the 100% deduction of Production costs no longer requires an election which, when made, determined the year in which the costs were deductible.

The District of Columbia's office market, particularly Class B and C properties, is facing a calamity of epic proportions with occupancy, revenues, and valuations plummeting.

A short sale is a sale of real estate for a price that is less than the current mortgage indebtedness.

In a late-breaking stunning victory for corporate taxpayers, at a public hearing yesterday Maryland General Assembly’s Joint Committee on Administrative, Executive, and Legislative Review (“AELR”) extended the due date for Maryland’s new corporate income tax information reporting requirements for an additional 45 days.

The speculative builder tax is imposed on the sale of "improved real property" if the improved real property is sold prior to completion or before the expiration of 24 months after the improvements are substantially complete.

Many not-for-profit organizations may be impacted by new policies coming from the Federal government as a result of the 2016 election.

The IRS has taken the position that a foreigner whose U.S. agent regularly makes loans to the public on its behalf is engaged in a U.S.