USA - December 28 2020
The Consolidated Appropriations Act, 2021 (Act) generally provides the annual funding for the federal government and contains several important rules…
Robert R. Perry.
USA - November 25 2020
Section 162(m) of the Internal Revenue Code (“Code”), which disallows the deduction by any publicly held corporation with respect to certain…
Allan S. Friedland.
USA - August 29 2020
The Internal Revenue Service has issued Notice 2020-65 to provide guidance on the employment tax deferral that is the subject of President Donald…
Robert R. Perry.
USA - August 10 2020
On August 8, 2020, President Donald Trump issued the Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster…
Robert R. Perry.
USA - August 3 2020
Senate Republicans have introduced the Health, Economic Assistance, Liability Protection and Schools (HEALS) Act, a nearly one-trillion-dollar…
Robert R. Perry.