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Capital Gains Tax
United States
Katten Muchin Rosenman LLP
America may be the "land of the free" and the "home of the brave", but it can also be the "accident waiting to happen" for those who do not take advice before they arrive on its shores.
McLane Middleton, Professional Association
Inheritance is generally not subject to state or federal income tax. However, the growth in value of inherited assets may be subject to state and federal income tax.
Kaufman Rossin
The sale of a business often represents a significant financial milestone for proprietors. However, the accompanying tax obligations can be substantial.
Rich May
On October 4th, 2023, Governor Maura Healy signed into law Bill H. 4104, "An Act to improve the Commonwealth's competitiveness, affordability, and equity" (the "Act"). In our recent post...
Freeman Law
In an "applicable asset acquisition," the sale of the assets of a business may be subject to certain allocation and reporting requirements for federal income tax purposes.
Gray Reed & McGraw LLP
The last few years have seen the proliferation of so-called section 643(b) trusts. Although there are various iterations of these trust arrangements...
Gray Reed & McGraw LLP
We have previously spoken about monetized installment sales ("MISTs") on Dollars & Sense. According to the IRS, these structures typically seek to defer gains associated with the sale...
Lowenstein Sandler
In 2024, wealthy taxpayers will be able to transfer a maximum of $13.61 million under the Tax Cuts and Jobs Act without paying any gift or estate taxes.
Wood LLP
If you have lost loved ones in a fire or other disaster, taxes are the least of your worries.
Lane Powell
On January 15, The U.S. Supreme Court declined to accept our certiorari petition. That means there will be no further judicial review of the Washington Supreme Court's Quinn decision...
Steptoe LLP
This article discusses two discrete tax cases involving Liberty Global, Inc. (Liberty Global).
Alvarez & Marsal
One of the most common and effective methods to incentivise a senior executive team (Management) is by implementing a Management Equity Plan (MEP).
Seyfarth Shaw LLP
In this article, the authors discuss the perspectives to take into consideration when using bridge debt on a Delaware Statutory Trust transaction, and explain that balancing...
Kaufman Rossin
Every new year brings a new opportunity to refocus on what's most important in your life, set goals for what you want to accomplish, and start making progress.
Proskauer Rose LLP
Welcome to December's edition of our UK Tax Round Up. This month has seen two interesting decisions on the connections needed for amounts to be taxed as employment income...
The IRS is once again delaying the requirement for a third party settlement organization ("TPSO") to issue a Form 1099-K to anyone who received more than $600 from the TPSO in third party payment network transactions.
Cadwalader, Wickersham & Taft LLP
In a rare application of Section 1234A, the Tax Court has held that extending the settlement dates of a set of variable prepaid forward contracts...
Thrift McLemore
Business continuity is critical to its success, but executing a successful business succession plan can be challenging.
Shearman & Sterling LLP
On December 19, 2023, the U.S. Treasury Department ("Treasury") announced the entry into force of the U.S.-Chile Income Tax Treaty (the "Treaty").
Gray Reed & McGraw LLP
In recent years the IRS has become aware that U.S. taxpayers are participating in transactions known as "Malta pension plans" (Malta plans). Typically, in these transactions, a U.S...
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