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COVID-19: CARES Act Eases Key US Tax Rules, Throwing a Lifeline to Some Businesses

USA - April 3 2020 The newly enacted CARES Act attempts to lessen taxpayers' federal income tax obligations and increase their cash flow during the COVID-19 pandemi...

Samuel R. Weiner, Nicholas J. DeNovio, Chris Ohlgart, Joseph M. Kronsnoble, Abigail E. Friedman, Lisa G. Watts, Diana S. Doyle, Jiyeon Lee-Lim, Eric Cho.

COVID-19: IRS Postpones Tax Deadline and Court and Agency Closures Will Delay Federal Tax Cases

USA - March 22 2020 Notice 2020-18 provides welcome economic relief from filing and payment obligations for certain federal income taxes; however, traps for the unwary...

Jean A. Pawlow, Stephen N. Shashy, Samuel R. Weiner, Miriam L. Fisher, Brian C. McManus.

IRS Studying Active Trade or Business Requirement for TaxFree Spin-Offs

USA - October 1 2018 In a statement issued on September 25, 2018, the Internal Revenue Service (IRS) announced that it is studying the active trade or business requirement...

Laurence J. Stein, Pardis Zomorodi.

Congress Permanently Extends Capital Gains Exclusion for Qualified Small Business Stock

USA - December 21 2015 On December 18, 2015, President Obama signed the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) into law. The PATH Act retroactively...

Laurence J. Stein, David O. Kahn, Kirt Switzer.