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The Tax Cuts and Jobs Act, Final Cut: A Methods-Based Review of the Tax Bill

USA - December 20 2017 On December 20, 2017, the Senate voted to pass the Tax Cuts and Jobs Act as revised by the Congressional Conference Committee (the Final Bill). The…

Ellen McElroy, Benje A. Selan

Worldwide Territoriality: International Tax Proposals Broaden the Base

USA - November 22 2017 On November 16, 2017, the House of Representatives passed a much-anticipated tax reform bill, titled the Tax Cuts and Jobs Act (the House Plan), which…

Aaron M. Payne, Robert S. Chase II, Taylor M. Kiessig, Krystal S. McKay, Daniel R.B. Nicholas, Margaret R. Pope, Vaishali S. Puckett, Benje A. Selan, Carol P. Tello, Brian Tschosik, Stefanie Wood

Extending an Olive Branch: IRS Issues Ruling Providing Taxpayer Relief for Late Election of Rev. Proc. 2011-29 Safe Harbor

USA - October 16 2017 The Internal Revenue Service (Service) issued PLR 201739003 on September 29, 2017, in which it granted an extension to a taxpayer that failed to…

Ellen McElroy, Bradley M. Seltzer, Amish M. Shah, H. Karl Zeswitz

Rethinking Regulations: Treasury Report Targets Regulations to Reduce Burden

USA - October 12 2017 On October 2, 2017, the Treasury Department (Treasury) released a report identifying certain significant regulations for full withdrawal, partial…

Aaron M. Payne, Robert S. Chase II, Taylor M. Kiessig, Daniel R.B. Nicholas, Carol P. Tello, H. Karl Zeswitz

US Treasury Identifies Significant Regulations for Modification or Repeal

USA - July 31 2017 On July 7, 2017, the US Department of Treasury (Treasury) identified eight significant regulations, including regulations under sections 385…

Taylor M. Kiessig