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Patent Turmoil: Self-Created IP After Tax Reform

USA - January 23 2018 The "Tax Cuts and Jobs Act of 2017" (the "TCJA") impact on the tax treatment of self-created intellectual property ("IP") is resulting in a wide range...


The “Real Dirt” Tax Reform and the Real Estate Industry

USA - January 11 2018 Just prior to 2017 year end, Congress passed tax legislation that legislators and tax pundits alike describe as the most significant overhaul of the...

Scott G. Miller.


Toasting Tax Reform’s Impact on Brewers, Vintners, Distillers and Distributors

USA - January 5 2018 In addition to the more publicized portions of the recent tax legislation, certain provisions also positively impact your favorite local craft brew...

Edward H. Brown.


2017 Year-End Tax Planning in Light of Tax Reform

USA - December 29 2017 What a week for U.S. tax law! Last Friday, three days before the deadline he had set for himself and Congress, President Donald Trump put his...


New Regulations Repeal Automatic Requirement for Form 1099-C Under No Payment For 36 Months Rule

USA - December 12 2016 Last month, the IRS issued final regulations repealing its rule requiring that a Form 1099-C be filed whenever a financial institution (or certain...

Joshua A. Ehrenfeld, Allen Sullivan Jr., Bruce A. Rawls, Warren C. Matthews, Edward H. Brown.