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NYSBA Issues Report on TCJA Provisions Affecting Exempt Organizations

USA - June 13 2018 The New York State Bar Association Tax Section has submitted a report addressing some provisions of the Tax Cuts and Jobs Act that impact exempt…

Christopher C. Scarpa.

IRS Waives Certain Penalties Relating to Section 965 Transition Tax

USA - June 13 2018 The IRS issued news release IR 2018-131 announcing that it will waive certain late-payment penalties relating to the new Section 965 transition tax…

Christopher C. Scarpa.

Reminder: Pennsylvania Withholding on Nonemployee Compensation and Lease Payments Effective July 1, 2018

USA - June 13 2018 Based on statutory changes in October 2018, anyone that pays Pennsylvania-source nonemployee compensation or business income to a nonresident…

Christopher C. Scarpa.

Final Regulations Prevent Corporate Partners From Avoiding Corporate-Level Gain

USA - June 13 2018 The IRS has issued final regulations (TD 9833) under Sections 337(d) and 732(f), which generally adopt with minor clarifications temporary regulations…

Christopher C. Scarpa.

IRS Updates FAQs on FATCA

USA - June 6 2018 The IRS updated FAQs on FATCA related to certifications and periodic reviews. Specifically, the updated FAQs provide additional information related to…

Christopher C. Scarpa.