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Some Family Offices May Avoid the Disallowance of Investment Expense Deductions Under Tax Reform

USA - January 17 2018 On December 22, 2017, President Trump signed into law tax reform legislation (the "Act") formerly known as the Tax Cuts and Jobs Act. Under the Act...

Andrew M. Short, Ziemowit T. Smulkowski.

The International Provisions of the GOP Tax Reform Act

USA - December 28 2017 On December 22, 2017, President Trump signed into law tax reform legislation (the "Act") formerly known as the Tax Cuts and Jobs Act. The Act...

David Makso.

Gain on Foreign Partner’s Redemption of U.S. Partnership Interest Not Subject to U.S. Tax

USA - July 25 2017 The U.S. Tax Court, in declining to follow a 1991 IRS Revenue Ruling, provides potential tax planning opportunities. On July 13, 2017, the Tax Court...

Andrew M. Short, David Makso.

PATH Act Amends Rules Relating to REITs and FIRPTA

USA - December 24 2015 On December 18, 2015, President Barack Obama signed the Protecting Americans from Tax Hikes Act of 2015 (the "Act") into law. The Act makes...

Andrew M. Short, Joshua S. Milgrom, Matthew Tippett, Kristen Chang Winckler.

Certain FATCA effective dates extended by Notice 2015-66

USA - September 22 2015 On September 18, 2015, the Department of the Treasury ("Treasury") and the Internal Revenue Service ("IRS") issued Notice 2015-66, providing that the...

Andrew M. Short, Kristen Chang Winckler.