USA - August 6 2018
The 2017 tax act (Pub. L. No. 115-97) introduced a new program designed to encourage investments in low-income communities throughout the country that…
Anthony Ilardi, Andrew P. Scott
USA - December 21 2017
Significant new tax changes for both individuals and businesses have just been enacted, with most provisions becoming effective in 2018. Because of…
Michael G. Cumming, Robert W. Nelson
USA - April 3 2017
Congress and the Trump Administration have expressed a strong desire for new legislation to significantly reduce individual and corporate income tax…
Jeffrey A. Goldman
USA - February 14 2017
The procedures relating to audits of entities taxed as partnerships (including many limited liability companies) have been almost completely revised…
John A. Abbo, Jeffrey A. Goldman, Anthony Ilardi, Jr.
USA - December 8 2016
The Treasury recently issued several new final, temporary and proposed regulations under Code Sections 704, 707 and 752 (the "New Regulations")…
Jeffrey A. Goldman, Robert W. Nelson