Publication explains how to calculate (deemed repatriation) transition tax
IRS has released Publication 5292 (How to Calculate Section 965 Amounts and Elections Available to Taxpayers).Code Sec. 965, which was amended by …
IRS Notice explains new business interest expense limitations
In a Notice and accompanying news release, IRS has provided guidance for computing the business interest expense limitation under Code Sec. …
Thomson Reuters Checkpoint Special Study: Tax “extender” provisions in the Bipartisan Budget Act of 2018
On February 9, Congress passed, and the President signed into law, H.R. 1892, the “Bipartisan Budget Act of 2018” (the …
IRS Issues 2018 Version of Employer’s Tax Guide (Circular E)
IRS has released the 2018 version of Publication 15, (Circular E), Employer’s Tax Guide, updated to reflect a number of …
2017 Tax Reform: Game-changing tax overhaul in effect for businesses in 2018
The new tax year is a true game-changer for taxpayers and their advisers, as many fundamental, decades-old tax rules have …
2017 Tax Reform: President signs Tax Cuts and Jobs Act, fixing effective date of various provisions
On December 22, the President signed into law the “Tax Cuts and Jobs Act” (P.L. 115-97; the Act). As this …
Potential Impacts of Federal Tax Reform on State Taxation
B Sarah Horn, J.D. On December 22, 2017, President Donald Trump signed into law P.L. 115-97, also known as the …
2017 Tax Reform: Checkpoint Special Study on Individual Tax Changes in the “Tax Cuts and Jobs Act”
On December 22, President Trump signed into law H.R. 1, the “Tax Cuts and Jobs Act,” a sweeping tax reform …
2017 Tax Reform: Checkpoint Special Study on Business Tax Changes in the “Tax Cuts and Jobs Act”
On December 22, President Trump signed into law H.R. 1, the “Tax Cuts and Jobs Act,” a sweeping tax reform …
2017 Tax Reform: Checkpoint Special Study on foreign income, foreign persons tax changes in the “Tax Cuts and Jobs Act”
On December 22, President Trump signed into law H.R. 1, the “Tax Cuts and Jobs Act,” a sweeping tax reform …