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Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.
Stikeman Elliott LLP

GST/HST Input Tax Credit Claims: Does the Supporting Documentation Need to be Issued by the Supplier?

Stikeman Elliott LLP on

On June 9, 2022, the Tax Court of Canada (“TCC”) allowed CFI Funding Trust’s (“CFI”) appeal in relation with the input tax credits (“ITC”) it claimed for prepaid rent paid in connection with the securitization of automobile...more

Adams and Reese LLP

Eligibility for CARES Act ERC Program Worth a Second Look for Many Small Businesses

Adams and Reese LLP on

The Employee Retention Credit (ERC), established by Congress in the CARES Act in March 2020, is for businesses subject to closure due to COVID-19. ERC is a refundable payroll tax credit that eligible employers may claim for...more

Baker Donelson

SALT Select Developments - June 2022

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more

Smith Gambrell Russell

Industry Urges IRS to Delay Superfund Tax by Six Months

Smith Gambrell Russell on

Chemical industry groups have urged the IRS to delay implementation of the Superfund taxes on chemicals which were reinstated by Congress in the bipartisan, infrastructure law. According to industry representatives, the IRS...more

Murtha Cullina

Out-of-State Entity is Not Subject to Massachusetts Tax on Sale of Interest in Massachusetts Business

Murtha Cullina on

On May 16, 2022, the Massachusetts Supreme Judicial Court ruled in Vas Holdings & Investments LLC vs. Commissioner of Revenue that Massachusetts had no statutory authority to tax the gain recognized by an out-of-state...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Sponsorship Brochure, That 401(k) Conference, Charlotte, Friday, November 18, 2022

Sponsorship Brochure For That 401(k) Conference, Bank of America Stadium, Charlotte, NC, Friday, November 18, 2022....more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

When Good 401(k) Plan Providers Stumble

I’m a fan of business history. There are so many successful businesses that eventually stumble and fail. I remember when Sears was such a huge factor in retail sales and it’s at death’s door. Other successful companies have...more

Rumberger | Kirk

Relief for Local Governments and Taxpayers: Court Limits Attorneys’ Fees Under Sunshine Law

Rumberger | Kirk on

Section 119, Florida Statutes, called the “Sunshine Law”, was designed to hold government accountable and make the decision-making process transparent and accessible to taxpayers. In furtherance of that goal, government...more

BakerHostetler

Per-Account or Per-Form Penalty?

BakerHostetler on

Key Takeaways: ..The law regarding computation of FBAR penalties is unclear. ..The United States Supreme Court has agreed to hear a case to settle a conflict among the circuit courts. ..Until the Supreme Court...more

McDermott Will & Emery

Weekly IRS Roundup June 20 – June 24, 2022

McDermott Will & Emery on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of June 20, 2022 – June 24, 2022...more

Ervin Cohen & Jessup LLP

Employer Alert: IRS Mileage Rates Will Increase on July 1st

Effective July 1, 2022, the mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical, or moving purposes will increase. In a rare move,  the IRS made this special...more

Kilpatrick Townsend & Stockton LLP

Secure Act 2.0 – Summary of Key Provisions

The House and Senate are moving forward on several versions of legislation, which are collectively known as the “Secure Act 2.0” because they would build off of the Secure Act, the last major retirement plan legislation...more

Dentons

Polish Deal 2.0: modifications of PIT and social and health insurance contributions

Dentons on

An amended version of the Polish Deal will come into effect on 1 July. Its main objective is to simplify settlements and replace regulations that have caused various interpretation doubts in practice with new solutions....more

Barnea Jaffa Lande & Co.

District Court: Changing a business model after purchasing company shares does not always constitute a tax event

In May 2022, the Tel Aviv District Court issued an important ruling in the Medingo Ltd case on the tax aspects of business restructuring. This ruling joins a series of previous rulings, in the Gteko case and the Broadcom...more

Bryan Cave Leighton Paisner

Alert: New IRS Retirement Plan Compliance Program

Dear Plan Sponsor - Have you received a letter from the IRS with respect to your retirement plan? If so (or if not, but you want to be prepared in the event you do receive “the letter”), read on....more

Miller Canfield

The Status of the Pending Appeal in Silver v. Treasury Department

Miller Canfield on

Key Takeaways - ..The pending case, Silver v. Internal Revenue Service, will provide insight, when decided, of the view of the Court of Appeals for the District of Columbia Circuit on the scope of judicial review of...more

Bradley Arant Boult Cummings LLP

ADOR Grants Extension to Make PTE Tax Election for 2021 Tax Year

Readers may recall that the Alabama Legislature unanimously enacted an elective pass-through entity tax (PTE Tax) last year as a workaround to the so-called “SALT Cap,” which was part of the Tax Cuts and Jobs Act of 2017. The...more

Pullman & Comley - Labor, Employment and...

New IRS Pre-Examination Retirement Plan Compliance Program

The Internal Revenue Service recently announced a new pilot pre-examination retirement plan compliance program initiated in June.  If you are a plan sponsor, do not play ostrich should you receive an IRS Pre-Examination...more

Fox Rothschild LLP

Beware of the Exempt Organization Examination: IRS Audits of Charities are Becoming More Common

Fox Rothschild LLP on

As the Internal Revenue Service ramps up its audit staff, its gaze is extending beyond the for-profit sector. IRS audits of public charities are also increasing. We have recently assisted several charities with their...more

Foster Garvey PC

The National Taxpayer Advocate Issued the IRS a Mid-Year Report Card

Foster Garvey PC on

The Taxpayer Advocate Service (“TAS”) is an independent body housed within the Internal Revenue Service (the “Service” or “IRS”). Its mission is to ensure taxpayers are treated fairly by the Service and that taxpayers know...more

Ballard Spahr LLP

Developing Philly: The State of Philadelphia's Tax Abatements in 2022

Ballard Spahr LLP on

We are introducing a mini-series, “Developing Philly.” The podcast episodes will explore issues that are top-of-mind for developers, owners, and commercial investors throughout the Philadelphia region. We’ll focus on zoning...more

Freeman Law

Tax Court in Brief | Hatfield v. Commissioner | Frivolous Arguments

Freeman Law on

Tax Litigation: The Week of June 13th, 2022, through June 17th, 2022 Phillips v. Comm’r, T.C. Memo. 2022-58 | June 13, 2022 | Lauber, J. | Dkt. No. 18553-21L Romana v. Commissioner, T.C. Summary Opinion 2022-9 | June 16,...more

Freeman Law

Tax Court in Brief | Chavis v. Commissioner | Collection Due Process and Trust Fund Recovery Penalty

Freeman Law on

Tax Litigation: The Week of June 13th, 2022, through June 17th, 2022 Phillips v. Comm’r, T.C. Memo. 2022-58 | June 13, 2022 | Lauber, J. | Dkt. No. 18553-21L Hatfield v. Comm’r, T.C. Memo. 2022-59 | June 13, 2022 | Lauber,...more

Cadwalader, Wickersham & Taft LLP

European Commission Consultation on EU-wide Withholding Tax System

The European Commission has launched a public consultation on its proposal to introduce a new common EU-wide system for withholding tax on dividend or interest payments. The consultation period will end on 26 June 2022....more

Freeman Law

Tax Court in Brief | Phillips v. Commissioner | Collection Due Process and No Abuse of Discretion

Freeman Law on

Tax Litigation: The Week of June 13th, 2022, through June 17th, 2022 Hatfield v. Comm’r, T.C. Memo. 2022-59 | June 13, 2022 | Lauber, J. | Dkt. Nos. 7327-20, 1500-21 Chavis v. Comm’r, 158 T.C. No. 8 | June 15, 2022 | Lauber,...more

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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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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

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