ArticlePresident Proposes $320 Billion In Tax Increases And IncentivesPresident Obama rolled out an ambitious new tax platform in his State of the Union address on Jan. 20. United StatesTaxGrant Thornton LLP
ArticleProposed REIT Regulations Clarify ‘Real Property’ DefinitionProposed IRS regulations would define "real property" for purposes of an entity’s qualifying as a REIT and maintaining that qualification at the close of each quarter.United StatesTaxGrant Thornton LLP
ArticleSB/SE Formally Establishes Fast Track Settlement ProgramThe Appeals employee would assist in settling the matter between the IRS and the taxpayer. United StatesTaxGrant Thornton LLP
ArticleSenate Finance Committee Postpones Tax Reform Working Group DeadlinesSenate Finance Committee Chair Orrin Hatch, R-Utah, last week announced a new deadline of July 6, 2015, for the committee's tax reform working groups to submit their reports.United StatesTaxGrant Thornton LLP
ArticleSenate Tax Writers Approve 2-Year Extension Of Expired ProvisionsThe House and Senate are expected to begin negotiating a final compromise on the extenders after the August recess.United StatesTaxGrant Thornton LLP
ArticleState Law Classifications Do Not Determine Like-Kind Property Under Section 1031The 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. United StatesTaxGrant Thornton LLP
ArticleSupreme Court Declines To Hear Sun Capital AppealThe Supreme Court on March 3 denied certiorari to three private equity funds of Sun Capital.United StatesTaxGrant Thornton LLP
ArticleSupreme Court Removes Last Hurdle From New Affordable Care Act RequirementsThe Supreme Court's decision to allow individuals to continue to receive premium tax credits for purchasing insurance on federal health care exchanges removes the last major challenge...United StatesTaxGrant Thornton LLP
ArticleTax Court Rules Collapse Of Improperly Maintained Retaining Wall Is Not A CasualtyThe 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...United StatesTaxGrant Thornton LLP
ArticleTax Writers Grapple With International Reform Versus Corporate IntegrationThe top two congressional tax writers met last week to discuss how to tackle the priorities competing for their attention in 2016. United StatesTaxGrant Thornton LLP
ArticleTime Running Out For Employers To Implement Special Qualified Transit Benefit ProcedureThe IRS issued a special administrative procedure Jan. 8 allowing employers that have yet to file their 2014 fourth-quarter Form 941 to implement a retroactive increase in excludible qualified transit benefits. United StatesTaxGrant Thornton LLP
ArticleTreasury And IRS Issue Final Regulations On Portability ElectionsThe IRS issued final regulations (T.D. 9725) on the estate and gift tax applicable exclusion and requirements for electing portability of a deceased spousal unused exclusion (DSUE) amount under Section 2010(c). United StatesTaxGrant Thornton LLP
ArticleTreasury Delays Documentation Requirements, Hints At More Regulation ChangesThe Treasury Department has delayed for one year the effective date of the documentation requirements under the Section 385 regulations...United StatesTaxGrant Thornton LLP
ArticleTreasury Finalizes Section 336(E) RegulationsThe Treasury Department provided guidance on the election to treat certain qualified dispositions of target corporation stock as taxable sales of that corporation’s assets when it finalized regulations under Section 336(e). United StatesTaxGrant Thornton LLP
ArticleU.S. Chamber Of Commerce Challenges Inversion RegulationsIn a complaint filed on Aug 4 in the Western District of Texas the US Chamber of Commerce and the Texas Association of Business filed suit against the IRS and Treasury over the inversion regulations. United StatesTaxGrant Thornton LLP
ArticleVirginia Enacts Tax Legislation, Including Expansion Of Nexus For Out-Of-State SellersDuring February and March 2017, Virginia Governor Terry McAuliffe signed multiple tax bills into law that make changes to the state's income; sales; property; and business, professional...United StatesTaxGrant Thornton LLP
ArticleWyden Adds Carried Interest Crusader To StaffSenate Finance Committee ranking minority member Ron Wyden, D-Ore., has added tax professor Victor Fleischer to his tax-writing committee staff. United StatesTaxGrant Thornton LLP
ArticleWyden Working With Hatch On Inversions Bill For SeptemberSenate Finance Committee Chair Ron Wyden, D-Ore., has pledged to introduce bipartisan legislation to address the recent rise in corporate inversion.United StatesTaxGrant Thornton LLP
ArticleTax Time Podcast – Budget 2022 SpecialDavid Moran, Tax Manager with Grant Thornton is joined by Peter Vale, Partner and Head of International Tax with Grant Thornton.IrelandTaxGrant Thornton
VideoNotre Offre Conseil En Gestion Des Ressources Humaines (Video)Grant Thornton Société d'Avocats et Grant Thornton collaborent étroitement avec les DRH, les managers et les équipes de transformation pour co-construire une organisation axée sur les objectifs d'engagement...FranceLaw Practice ManagementGrant Thornton Société d’Avocats