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IRS Provides Procedural Relief to Real Estate Businesses with Respect to Their Interest Deduction Limitation

USA - April 21 2020 Under the Tax Cuts and JOBS Act of 2017, the new Section 163(j) generally limits a taxpayer's deduction of any business interest expense to 30% of…

Pallav Raghuvanshi.

IRS Issues Guidance Under CARES Act for Taxpayers with Net Operating Losses

USA - April 17 2020 The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) temporarily allows taxpayers to carry back net operating loss (NOLs) arising in…

Pallav Raghuvanshi.

U.S. Federal Tax Changes in Response to Coronavirus Disease 2019

USA - April 7 2020 As part of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) that was passed on March 27, 2020, important tax-related provisions…

Claire Arritola, Scott E. Fink, Harry J. Friedman, Courtney A. Hopley, James M. Maynor, Jr., Barbara T. Kaplan, Marvin A. Kirsner, Mindy B. Leathe, Shira Peleg, Josh Prywes, Pallav Raghuvanshi, Leanne Reagan, Andrew P. Rubin, Erez I. Tucner, Jennifer A. Vincent, Philip R. Weingold, Brian Witkowski, Anna Zielinski.

Unanimous Supreme Court Restricts Application of Federal Common Law and Invalidates Bob Richards Doctrine in Tax Refund Disputes

USA - February 26 2020 In a unanimous decision written by Justice Neil Gorsuch (Rodriquez v. FDIC No 18-12690), the Supreme Court vacated a decision by the U.S. Court of…

Mark Bloom.

Tax Relief Under Tax Cuts & Jobs Act? Not for Debtors.

USA - June 5 2018 In December 2017, Congress passed and President Trump signed the Tax Cuts and Job Act of 2017 (TCJA). Effective as of Jan. 1, 2018, the TCJA is a…

Scott M. Grossman.