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Corporate Taxes › Capital Losses › Capital Assets

Schwabe, Williamson & Wyatt PC

Summary of Tax Cuts and Jobs Act

Schwabe, Williamson & Wyatt PC on

The Tax Cuts and Jobs Act of 2017 (the “Act”) was signed into law by President Donald Trump on December 22, 2017. The Act changes many provisions of the Internal Revenue Code, from individual and business provisions, to...more

Proskauer Rose LLP

New Stock Identification Requirements for New York Corporate Tax Exemption

Proskauer Rose LLP on

Effective for tax years beginning on or after January 1, 2015, pursuant to legislation enacted last year, income from "investment capital" is exempt from New York State franchise tax for corporate taxpayers otherwise subject...more

McDermott Will & Emery

Inside the New York Budget Bill: Department Issues Guidance Regarding Investment Capital Identification Procedures

McDermott Will & Emery on

On July 7, 2015, the New York Department of Taxation and Finance issued guidance (TSB-M-15(4)C, (5)I, Investment Capital Identification Requirements for Article 9-A Taxpayers) on the identification procedures for investment...more

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