Corporate Taxes, MACRS, Tax Cuts and Jobs Act

Bracewell Tax Report - September 2018

Bracewell LLP on 9/12/2018

The Bracewell Tax Report is a periodic publication focused on developments in federal income tax law, including the recently enacted Tax Cuts and Jobs Act, with emphasis on how such developments impact the energy, technology...more

Proposed Regulations on Immediate Expensing Provide Greater Clarity for the Energy Industry

Bracewell LLP on 9/4/2018

On August 3, 2018, the IRS and Treasury Department released proposed regulations (the Proposed Regulations) that interpret and clarify the new bonus depreciation regime under the Tax Cuts and Jobs Act (TCJA). The TCJA...more

Bracewell Tax Report - August 2018

Bracewell LLP on 8/31/2018

The Bracewell Tax Report is a periodic publication focused on developments in federal income tax law, including the recently enacted Tax Cuts and Jobs Act, with emphasis on how such developments impact the energy, technology...more

The more things change the more things remain the same–temporary guidance regarding bonus depreciation rules under section 168(k)

Eversheds Sutherland (US) LLP on 8/9/2018

Last year, the federal government enacted the most substantial tax reform legislation since 1986 in Public Law 115-97, commonly referred to as the Tax Cuts and Jobs Act of 2017 (TCJA). Of the many business-friendly changes,...more

How the Tax Cut and Jobs Act Impacts Expensing and Depreciation (For the Better)

Lowndes on 1/19/2018

Last month, President Trump signed into law the much publicized Tax Cut and Jobs Act. In part of our ongoing series discussing the changes made by the Act, the following discusses key changes made to the expensing and...more

The Effects of the Tax Cuts and Jobs Act on Real Estate

Proskauer - Tax Talks on 1/9/2018

On Friday December 22, 2017, President Trump signed into law H.R.1, commonly referred to as the Tax Cuts and Jobs Act (TCJA). This is the most sweeping change to the U.S. federal income tax laws in over three decades, and it...more