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9,414 results found

Article

McDermott Will & Emery | USA | 6 May 2021

IRS Releases Guidance on Cryptocurrency Hard Forks

On April 9, 2021, the Internal Revenue Service (IRS) released Chief Counsel Advice memo 202114020 (Hard Fork CCA), which details the potential tax…
Article

Morgan, Lewis & Bockius LLP | USA | 6 May 2021

IRS Extends Temporary Use of Electronic and Digital Signatures for Certain IRS Forms Until December 31, 2021

The US Internal Revenue Service (IRS) extended its temporary approval of accepting digital signatures on certain IRS forms until December 31, 2021…
Article

Holland & Hart LLP | USA | 6 May 2021

Matchmaker, Matchmaker, Make Me a Match … Based on my Student Loan Repayments

For the last several years, a hot topic for policymakers has been how to address the nation’s massive student loan debt. At the same time, the…
Article

Hall Benefits Law | USA | 6 May 2021

American Rescue Plan Act Offers Critical Relief for Single and Multiemployer Pension Plans

Signed into law on March 11, 2021, the American Rescue Plan Act of 2021 (ARPA) contains provisions that benefit both single employer and…
Article

Skadden Arps Slate Meagher & Flom LLP | USA | 6 May 2021

The Tax Court Offers a Mixed Bag in the Mylan Case

In Mylan, Inc. & Subsidiaries v. Commissioner, 156 T.C. No. 10 (April 27, 2021), the Tax Court held that legal expenses incurred by a manufacturer of…
Article

Baker & Hostetler LLP | USA | 6 May 2021

Breaking News? DOL Rescinds Independent Contractor Rule That Never Took Effect

Remember when TV news was on at 6 p.m. And 11 p.m. And that was it? Every once in a while, there would be a Breaking News! Alert, and it was always…
Article

Seyfarth Shaw LLP | USA | 6 May 2021

The Week in Weed: May 7, 2021

Welcome back to The Week in Weed, your Friday look at what’s happening in the world of legalized marijuana. Two bipartisan cannabis research bills…
Article

Jackson Lewis PC | USA | 6 May 2021

U.S. Department of Labor Withdraws FLSA Independent Contractor Final Rule

Unsurprisingly, on May 5, 2021, the U.S. Department of Labor (DOL) withdrew its Independent Contractor Final Rule, published in the last days of the…
Article

Osler Hoskin & Harcourt LLP | Canada, European Union, United Kingdom, etc. | 6 May 2021

International Trade Compliance Update May 2021

The chair of the WTO’s General Council confirmed on 16 April. That the ‘s Ministerial Conference (MC12) wil…
Article

Crowell & Moring LLP | USA | 5 May 2021

Aircraft Expenses: IRS Clarifies Position on Deductions by Sole-Proprietors

The IRS recently issued a legal memorandum addressing how a sole proprietorship determines whether it may deduct aircraft related expenses it incurs…
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