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The Tax Proposals of the House Ways and Means Committee

USA - September 16 2021 On Monday, September 13, 2021, the House Ways and Means Committee released several markups of proposed legislation (the "House Tax Proposals")…

Michael G. Cumming, Nardeen Dalli, Scott Kocienski, Richard Lieberman, Asel Lindsey, Lisa Hendrix Weigel

The Ins and Outs of the Income Tax Deadline Extension—Which Returns, Deadlines Are Affected, and Which Aren’t?

USA - April 9 2021 On March 17, 2021, the IRS published IR-2021-59, postponing the deadline for filing…

Amy Christen, Robert P. Tiplady, Laura M. Callahan, Michael G. Cumming, Nardeen Dalli, Marie R. Deveney, Anthony J. Frasca, Nazneen S. Hasan, Margaret Adams Hunter, Tyler J. Kemper, Scott Kocienski, Richard Lieberman, Asel Lindsey, Robert W. Nelson, Kenneth Sachs, Mark W. Weisbard

What Employers Need To Know About Employee Retention Credits: Rules for the Second Half of 2021 and General Clarifications

USA - September 9 2021 Employee Retention Credits (“ERC” or “credits”) are available to eligible employers that paid qualified wages after March 12, 2020, and before…

Michael G. Cumming, Asel Lindsey

A Skeptical IRS Comments on Monetized Installment Sale Transactions

USA - May 14 2021 Even before the Biden Administration proposed an increase to the capital gains rate, it has been increasingly common for a seller (“Seller”) of…

Michael G. Cumming, Nardeen Dalli, Scott Kocienski, Richard Lieberman, Asel Lindsey

2021 US Treasury Green Book: How The Biden Administration Plans To Fund Its Aspirations

USA - June 4 2021 On Friday, May 30, 2021, the U.S. Department of Treasury released its “General Explanations of the…

James Brandell, Michael G. Cumming, Nardeen Dalli, Scott Kocienski, Richard Lieberman, Asel Lindsey