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Freeman Law

Happy New $YEAR: How to deduct crypto losses on your 2021 tax return

Freeman Law on

2021 was an incredible year for crypto investors. Tokens such as Polygon ($MATIC), Sandbox ($SAND), Decentraland ($MANA) had incredible gains, with investors realizing returns in excess of 100% of their original investment....more

Freeman Law

The Tax Court in Brief - December 2021 #4

Freeman Law on

Ahmed v. Comm’r, T.C. Memo. 2021-142 |December 28, 2021 | Thornton, J. | Dkt. No. 12876-18L - Short Summary. The IRS filed a notice of federal tax lien against Mr. Ahmed with respect to his 2013, 2014, 2015, and 2016...more

Freeman Law

A Current “Playoff Picture” of Non-Willful FBAR Violations

Freeman Law on

It’s that time of year again. Various football teams scramble at the end of the regular season for a chance at the playoffs. And with each game’s conclusion spectators get an updated “playoff picture” with respect to where...more

International Lawyers Network

Establishing A Business Entity In Denmark (Updated)

1 TYPES OF BUSINESS ENTITIES - There are several forms of business entities in Denmark and there are a wide range of possibilities for establishing a business entity in Denmark. The most suitable entity depends on a...more

Hodgson Russ LLP

New Jersey Enacts Amendments to its SALT Cap Workaround

Hodgson Russ LLP on

The New Year is off to an interesting start in New Jersey with amendments to the elective Business Alternative Income Tax (“BAIT”) that were signed into law on January 18, 2022. One of the Legislature’s stated purposes for...more

McDermott Will & Emery

Legal Considerations for Ready-to-Drink Cocktails

McDermott Will & Emery on

The ready-to-drink cocktail or “RTD” category has exploded in recent years, and it’s occupied by more than merely craft distillers familiar with a carefully made cocktail. Brewers, distillers and even vintners have joined in,...more

Dentons

Wealth Taxes in Singapore – the Present, and Glimmers of a Potential Future

Dentons on

Introduction - Implementing wealth taxes has been a topic of great interest in Singapore in the past year, with the debate on its merits having attained high prominence in local policy discourse. During the Singapore...more

McDermott Will & Emery

New Attribution Requirement Denies Foreign Tax Credits For Certain Withholding Taxes (And Other Taxes)

McDermott Will & Emery on

On January 4, 2022, the US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations (Final Regulations) that deny a foreign tax credit (FTC) for certain foreign withholding taxes...more

Groom Law Group, Chartered

Upcoming Deadlines for Plan Sponsors – February 2022

Upcoming deadline alert! Plan sponsors should prepare for these upcoming February 2022 deadlines to ensure federal compliance and avoid penalties....more

Dentons

Tax substance: uncertainty is over with EU Commission providing objective criteria. Immediate action needed to secure intragroup...

Dentons on

The European Commission released last month a proposal for a directive to prevent the use of tax shells. Is this good news? Essentially yes. ...more

Eversheds Sutherland (US) LLP

New York Governor announces fiscal year 2023 budget

On January 18, 2022, New York Governor Kathy Hochul released her fiscal year 2023 budget and accompanying legislation (the Budget Bill). The Briefing Book accompanying the Budget Bill highlights New York’s “remarkable...more

Dentons

Guide to the NRRP incentives in the tourism sector (in Italian)

Dentons on

Decree Law of November 6, 2021 n.152 implementing the National Recovery and Resilience Plan (PNRR), converted into law (L. 233/2021), introduced specific forms of support for the tourism sector. With subsequent implementation...more

Dentons

La nuova disciplina del “Patent Box” - aggiornamento alla luce del entrata in vigore della legge n. 234 del 2021

Dentons on

1. Premessa: le novità sul Patent Box - L’articolo 6 del decreto-legge n. 146 del 2021 (c.d. “Decreto Fisco-Lavoro”), di recente modificato dalla legge n. 234 del 2021 (“Legge di Bilancio 2022”), ha profondamente innovato...more

Dentons

Client Quick-Hit Alert -- New Year, New Estate & Gift Tax Exemptions

Dentons on

This new year brings us new Estate & Gift Tax exemptions, as well as new estate planning opportunities. The federal gift & estate tax exemption has increased from $11.7 million in 2021 to $12.06 million in 2022....more

Haynsworth Sinkler Boyd, P.A.

HSB Economic Development Update – January 2022

The HSB Economic Development team published their January 2022 news update, highlighting the following topics: 2022 County Tiers Set for JTCs, Fee in Lieu and Tax Moratorium= Each year, South Carolina's 46 counties are...more

Morrison & Foerster LLP

M&A in 2021 and Trends for 2022

2021 M&A smashed U.S. and global records. The year saw the arrival of a new U.S. administration, the release of COVID-19 vaccines, as well as continued questions regarding the impact of the pandemic, including the year-end...more

Blank Rome LLP

State Barred by Statute of Limitations from Recovering an Erroneous Refund Payment

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The New Jersey Tax Court recently granted a pro se taxpayer’s motion for summary judgment and ruled that the Division of Taxation was barred by the statute of limitations from recovering an erroneous income tax refund payment...more

Blank Rome LLP

Words Matter: South Carolina Refund Claim Is Timely, “Even Though” a Previous Protest Was Filed

Blank Rome LLP on

The South Carolina Administrative Law Court (“ALC”) recently allowed a challenge to a refund claim denial to proceed, even though a protest had been filed from an assessment for the same set of years, which was paid and no...more

Blank Rome LLP

Two New York Administrative Law Judges Reject Imposition of Sales Tax Where “Primary Function” is Not an Information Service

Blank Rome LLP on

Two recent New York State decisions illustrate the importance of the “primary function” test for determining taxability under the New York State sales tax, in both cases involving the tax on information services. Applying...more

Bilzin Sumberg

Domestic and International Private Clients and their Closely Held Companies: Update on the Corporate Transparency Act

Bilzin Sumberg on

In a blog post early last year,  we reported on the passage of the Corporate Transparency Act (“CTA”) enacted on January 1, 2021, as part of the National Defense Authorization Act for Fiscal Year 2021. As previously...more

Smith Gambrell Russell

Deadlines for Investing 2021 Gains in Opportunity Zones

Smith Gambrell Russell on

M&A activity set a new record in 2021, reaching $5.8 billion globally.[1] After such a heated year of sales, mergers, and financings, those investors who saw taxable gains must now account for the inevitable tax bills. One...more

BakerHostetler

[Podcast] Intellectual Property Tax Considerations at Home and Abroad

BakerHostetler on

Businesses that conduct operations both inside and outside of the United States and own U.S. and non-US-related intellectual property (e.g., patents, copyrights, trademarks, etc.) routinely face uncertainty about whether some...more

International Lawyers Network

Establishing A Business Entity In The Czech Republic (Updated)

ESTABLISHING A BUSINESS ENTITY IN THE CZECH REPUBLIC - 1. Types of business entities - Investors may choose from the following forms of corporate structure: - Limited liability company - Joint-stock company -...more

BakerHostetler

IRS Provides Initial and Limited Guidance on Newly Reinstated ‘Superfund Tax’

BakerHostetler on

Last month, the IRS published Notice 2021-66, issued in response to the Infrastructure Investment and Jobs Act’s (Jobs Act) reinstatement of the previously expired “Superfund Tax”—an excise tax imposed on manufacturers,...more

Jones Day

New Fast-Track IRS Guidance for Spin-Offs and Other Corporate Transactions

Jones Day on

On January 14, 2022, the Internal Revenue Service ("IRS") released Revenue Procedure 2022-10, which establishes a "fast-track processing" pilot program for certain private letter ruling requests that are solely or primarily...more

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JD Supra Privacy Policy

Updated: Dec 28, 2021:

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Information for EU and Swiss Residents

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Changes in Our Privacy Policy

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Contacting JD Supra

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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