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Tax Residential Real Estate

Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.
Dickinson, Mackaman, Tyler & Hagen, P.C.

Employee Retention Tax Credit: Potential Applicability for Law Firms

The Employee Retention Tax Credit (“ERC”) has been a hot topic in tax circles lately. A refundable payroll tax credit for businesses meeting certain requirements that was enacted alongside the Paycheck Protection Program in...more

White & Case LLP

Law on Restructuring of Some Receivables

White & Case LLP on

A detailed new amnesty law, "The Law Relating to Restructuring of Tax and Some Other Receivables and Amendments to Certain Laws" (the "Law"), which is quite comprehensive and offers partial tax amnesty for to the period...more

Nossaman LLP

The "Good Neighbor Tax Credit”: Helping Those Who Help Others

Nossaman LLP on

Responding to the winter storms of 2023 that have battered California, Assembly Member Dawn Addis has introduced Assembly Bill 877, the “Good Neighbor Tax Credit,” that, if enacted, would provide a tax incentive to qualified...more

Locke Lord LLP

Is Arbitrage a Thing Again?

Locke Lord LLP on

What is arbitrage? Generally, arbitrage is the simultaneous buying and selling of securities in different markets to exploit the difference in pricing. Specific to the tax-exempt bond market, arbitrage arises when a...more

Seyfarth Shaw LLP

If You Have NFTs in Your Retirement Account – Beware

Seyfarth Shaw LLP on

Seyfarth Synopsis: New IRS guidance suggest that many NFTs may be considered “collectibles,” causing concerns for IRAs and individually-directed accounts under a tax-qualified plan....more

Foley & Lardner LLP

Qualifying Qualified Broadband Projects: NABL’s Request for Guidance to Clarify Qualified Broadband Project Provisions

Foley & Lardner LLP on

The Infrastructure Investment and Jobs Act (“IIJA”) has provisions to encourage investment in high-speed broadband projects, but as written, the legislation leaves open for interpretation several provisions. Guidance or...more

Cooley LLP

Support Announced for R&D-Intensive SMEs in UK’s Spring Budget 2023, Other Changes to R&D Tax Relief Regime

Cooley LLP on

In recognition of the need to support the UK’s most innovative businesses, an additional tax relief for research and development-intensive small- and medium-sized enterprises (SMEs) was recently announced in the Spring Budget...more

Ballard Spahr LLP

Increased Interest Rates May Require Special Districts to Rebate Earnings on, or Change Investments of, Tax-Exempt Bond Proceeds

Ballard Spahr LLP on

Since March 2022, the Federal Reserve has gradually raised interest rates in its ongoing fight against inflation and has indicated plans to continue increasing rates through 2023. Due to this rising interest rate environment,...more

Kohrman Jackson & Krantz LLP

Maximizing What You Already Do: The Value of the Research and Development Tax Credit for Startups and Small Businesses

The Research and Development Tax Credit, formally known as the Credit for Increasing Research Activities under Section 41 of the Internal Revenue Code, has been in existence for many years to encourage companies to conduct...more

Walkers

Advantages of Jersey / Guernsey companies as UK ‘qualifying asset holding companies’ (QAHCs)

Walkers on

On 1 April 2022, the UK introduced a new tax advantaged corporate structure, a “qualifying asset holding company” (“QAHC”), which benefits from a number of UK tax breaks. A crucial requirement for QAHC eligibility is...more

Morrison & Foerster LLP

First Draft of German Implementation of Global Minimum Taxation Published

The German Federal Ministry of Finance circulated a first discussion draft of the implementation of the OECD-Guidelines for global minimum taxation, after the European Union therefore had published a Directive (Directive (EU)...more

Warner Norcross + Judd

Proposed Treasury Regulations Impose Hard Deadline and Requirements on Forfeitures in Defined Contribution Plans

Warner Norcross + Judd on

The U.S. Department of the Treasury has recently proposed new regulations that clarify when and for what purposes defined contribution plans — such as 401(k) plans — may use forfeitures. These regulations are proposed to...more

Bennett Jones LLP

Canada's Underused Housing Tax: What You Need to Know Before May 1, 2023

Bennett Jones LLP on

What Is the Underused Housing Tax and Why does It Matter? The federal government's Underused Housing Tax Act1 (the Act) and the associated Underused Housing Tax Regulations2 (the Regulations) both took effect on January 1,...more

Reed Smith

New Jersey Corporation Business Tax: Third Time’s a Charm?

Reed Smith on

On March 20, 2023, a bill (A5323) was introduced to amend the corporation business tax statute. The proposed legislation is expected to be adopted by early summer, which would be the third statutory amendment since New Jersey...more

Bowditch & Dewey

I Sold an Extra Concert Ticket Online – Do I Have to Report It on My Taxes?

Bowditch & Dewey on

A friend backs out of the long-planned group outing to see Taylor Swift’s opening night of “The Eras Tour” in Glendale, Arizona. Rather than have the ticket go unused you decide to sell the extra ticket online. Do you have to...more

Hogan Lovells

Odpisy amortyzacyjne w spółkach nieruchomościowych

Hogan Lovells on

Wraz z początkiem 2022 r. do ustawy o CIT wprowadzono przepisy ograniczające wysokość podatkowych odpisów amortyzacyjnych w spółkach nieruchomościowych. Zgodnie z art. 15 ust. 6 ustawy o CIT, odpisy amortyzacyjne dokonywane...more

Fenwick & West LLP

IRS Releases Notice 2023-27 on Tax Treatment of NFTs

Fenwick & West LLP on

On March 21, 2023, the Internal Revenue Service (IRS) announced its intent to issue guidance related to the taxation of certain types of nonfungible tokens (NFTs). Notice 2023-27 is the agency’s first published document...more

Hogan Lovells

Depreciation deductions in real estate companies

Hogan Lovells on

At the beginning of 2022, provisions were introduced into the CIT Act limiting the amount of tax depreciation deductions in real estate companies. According to Article 15(6) of the CIT Act, depreciation deductions made by...more

Littler

Treasury Department’s Greenbook Discusses Tax Treatment of On-Demand Pay

Littler on

The U.S. Department of the Treasury has released a document to explain the revenue proposals included in President Biden’s FY 2023 proposed Budget.  For the second consecutive year, the General Explanations of the...more

Holland & Knight LLP

Incentivos tributarios para la generación de empleo en Colombia

Holland & Knight LLP on

Actualmente existen varios incentivos no sólo para preservar el empleo, sino para estimular su creación en Colombia. En la presentación de Holland & Knight, "Incentivos tributarios para la generación de empleo", resumimos las...more

Rivkin Radler LLP

Sale of Partnership Interests . . . In the Ordinary Course of Business?

Rivkin Radler LLP on

What Is It? Where one stands on an issue of tax law may depend upon context and perspective, including the facts and circumstances one finds relevant, and whom one is counseling or representing. Tax advisers often find...more

Pullman & Comley - For What It May Be Worth

Update on Remedial Bill Concerning Connecticut Property Tax Exemptions for Manufacturers & Not-For-Profit Organizations in Certain...

As an update to our recent post titled “New Remedial Bill Concerning Connecticut Property Tax Exemption for Manufacturers In Certain Municipalities,” which analyzed Raised Senate Bill 1136 (“SB 1136”); a related bill, Senate...more

Cozen O'Connor

Cozen Cities - March 22, 2023

Cozen O'Connor on

Chicago will begin testing parking enforcement technology and smart loading zones following an ordinance the City Council passed March 15. The technology will automatically issue tickets for parking or standing violations in...more

Reed Smith

Court of International Trade rejects challenge to Section 301 tariffs

Reed Smith on

On March 17, the Court of International Trade upheld the Section 301 tariffs on Chinese-origin goods identified on List 3 and List 4A. The plaintiffs in In re Section 301 Cases previously sought to vacate the tariffs, arguing...more

Bennett Jones LLP

Unpaid Municipal Taxes Will Impact New AER Licences and Licence Transfers

Bennett Jones LLP on

On March 20, 2023, the Alberta Minister of Energy, Peter Guthrie, released ministerial order 043/2023 (the Order). The Order, authorized pursuant to the Responsible Energy Development Act, requires the Alberta Energy...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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Contacting JD Supra

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Updates to This Policy

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Contacting JD Supra

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