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CARES Act Update: IRS Provides Guidance to Partnerships to Take Advantage of Liquidity Benefits

USA - April 13 2020 On April 13, 2020, the Internal Revenue Service (IRS) issued Rev. Proc. 2020-23 in response to the Coronavirus Aid, Relief and Economic Security…

Andrew R. Roberson, Kevin Spencer.

The CARES Act’s Changes to Section 163(j): Partnership, International, and US State Tax Implications

USA - April 6 2020 The US Congress enacted The Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) on March 27, 2020. This article describes the changes…

Caroline H. Ngo, Kathleen M. Quinn.

Tax Court to Shutdown Until Further Notice

USA - December 28 2018 The United States Tax Court (Tax Court) has announced that it will be shutting down starting today, December 28, 2018 at 11:59 p.m., and will remain…

Emily Mussio, Kevin Hall.

Tax Reform Insights: IRS Proposes Section 163(j) Regulations - New Business Interest Expenses Deduction Limit

USA - December 26 2018 On November 26, 2018, the Internal Revenue Service (IRS) issued proposed regulations (Proposed Regulations) pursuant to section 163(j). Public Law…

Emily Mussio, Kevin Hall.

IRS Proposes Section 163(j) Regulations - New Business Interest Expenses Deduction Limit

USA - December 21 2018 On November 26, 2018, the Internal Revenue Service (IRS) issued proposed regulations (Proposed Regulations) pursuant to section 163(j)…

Emily Mussio, Kevin Hall.