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IRS Proposes Regulations on New Section 199A Passthrough Deduction

USA - August 17 2018 On August 8, the Internal Revenue Service (IRS) and the Department of the Treasury released proposed regulations on new section 199A, the 20 percent...

Gerald V. Thomas II, Jean Gordon Carter, Kevin G. Bender, Ronald D. Aucutt, W. Birch Douglass III, Charles D. Fox IV, William I. Sanderson.

New Opportunities Follow Expansion of Section 45Q Carbon Sequestration Credits

USA - July 11 2018 The recent enactment of the Bipartisan Budget Act of 2018 extended and significantly expanded the existing tax credit for carbon sequestration under...

Durham C. McCormick Jr., Gerald V. Thomas II, Jonathan G. Neal, Emily J. S. Winbigler.

IRS Provides Solar ITC Guidance on the Begin-Construction Requirement

USA - June 29 2018 On June 22, the IRS issued Notice 2018-59, providing guidance to determine when construction has begun on energy facilities, for purposes of the...

Durham C. McCormick Jr., Gerald V. Thomas II, Jonathan G. Neal, Emily J. S. Winbigler.

Tax Policy Update - Jun 26, 2018

USA - June 26 2018 On June 21, breaking with nearly half a century of legal precedent, the U.S. Supreme Court ruled 5-4 in South Dakota v. Wayfair, Inc. that online...

Lai King Lam, Radha Mohan, Sela Ta'a.

Tax Policy Update - Jun 19, 2018

USA - June 19 2018 All eyes will be on the House this week as members prepare to take up two bills to reform the U.S. immigration system and address the fate of DACA...

Charlie A. Iovino, Lai King Lam, Rosemary Becchi, Radha Mohan, Harold Hancock, Russell W. Sullivan.