A Reminder from the IRS that Code Sec. 246(b) Can Limit Your Code Sec. 250 Deduction.
- Published in:
- International Tax Journal, 2024, v. 50, n. 6, p. 3
- By:
- Publication type:
- Article
Works matching DE "TAX Cuts %26 Jobs Act"
Results: 72
1
2
Claiming Foreign Tax Credits Arising from Never-Ending Foreign Audits--An Overview.
- Published in:
- International Tax Journal, 2024, v. 50, n. 5, p. 3
- By:
- Publication type:
- Article
3
The 280C(c) Barber Shop No Longer Requires You to Always Get Your Research-Related Haircut.
- Published in:
- International Tax Journal, 2024, v. 50, n. 4, p. 15
- By:
- Publication type:
- Article
4
New Killer B Proposed Regulations: The Final Chapter in a Long-Running Saga?
- Published in:
- International Tax Journal, 2023, v. 49, n. 6, p. 25
- By:
- Publication type:
- Article
5
Foreign Tax Credit Basketing: A Primer on Reg. §1.861-20.
- Published in:
- International Tax Journal, 2023, v. 49, n. 4, p. 23
- By:
- Publication type:
- Article
6
Final Regulations Under Code Sec. 905(c): Amend, Amend, and Amend Again.
- Published in:
- International Tax Journal, 2022, v. 48, n. 6, p. 19
- By:
- Publication type:
- Article
7
The Elusive Nature of Code Sec. 961(c) Basis in a Post-TCJA Multiverse.
- Published in:
- International Tax Journal, 2022, v. 48, n. 5, p. 47
- By:
- Publication type:
- Article
8
No One Is Doing Inversions Anymore, So Why Does Code Sec. 7874 Apply to My Deal?
- Published in:
- International Tax Journal, 2022, v. 48, n. 4, p. 23
- By:
- Publication type:
- Article
9
It's Time to Rethink the Substantially All Triggering Event Under the Code Sec. 367(a) GRA Regulations.
- Published in:
- International Tax Journal, 2022, v. 48, n. 2, p. 17
- By:
- Publication type:
- Article
10
Finalization of Foreign Tax Credit Rules on Disregarded Payments (Effective Retroactively).
- Published in:
- International Tax Journal, 2022, v. 48, n. 1, p. 3
- By:
- Publication type:
- Article
11
The Phoenix Rises--Code Sec. 962 Election Is Back in Vogue.
- Published in:
- International Tax Journal, 2021, v. 47, n. 6, p. 7
- By:
- Publication type:
- Article
12
Taxable Acquisitions of Foreign Corporations During a Pandemic (of Change).
- Published in:
- International Tax Journal, 2021, v. 47, n. 5, p. 7
- By:
- Publication type:
- Article
13
Will Treasury's TCJA Regulations Survive APA and Chevron Challenges? Two Pending Cases--Liberty Global and FedEx--Are Litmus Tests.
- Published in:
- International Tax Journal, 2021, v. 47, n. 4, p. 7
- By:
- Publication type:
- Article
14
Related Person Downward Attribution: Rules Similar to the Rules of Code Sec. 958(b).
- Published in:
- International Tax Journal, 2021, v. 47, n. 2, p. 19
- By:
- Publication type:
- Article
15
Outbound and Inbound Sales Branches: The (Sometimes Dysfunctional) Interaction of the Branch Basket Regulations, the Proposed Code Sec. 863(b) Regulations and FDII.
- Published in:
- International Tax Journal, 2021, v. 47, n. 2, p. 5
- By:
- Publication type:
- Article
16
The Worst Tax Law Ever Enacted?
- Published in:
- International Tax Journal, 2021, v. 47, n. 1, p. 45
- By:
- Publication type:
- Article
17
The International Tax Horizon.
- Published in:
- International Tax Journal, 2021, v. 47, n. 1, p. 3
- By:
- Publication type:
- Article
18
Double Trouble: BEPS Action 2 Stares Back in the Mirror Legislation Rule.
- Published in:
- International Tax Journal, 2020, v. 46, n. 6, p. 19
- By:
- Publication type:
- Article
19
Subpart F Sales Income.
- Published in:
- International Tax Journal, 2020, v. 46, n. 3, p. 3
- By:
- Publication type:
- Article
20
Constructive Dialogue: BEPS and the TCJA.
- Published in:
- International Tax Journal, 2020, v. 46, n. 2, p. 25
- By:
- Publication type:
- Article
21
Code Sec. 952(c) Recapture Post TCJA: A GILTI Landmine.
- Published in:
- International Tax Journal, 2020, v. 46, n. 2, p. 21
- By:
- Publication type:
- Article
22
Navigating the Foreign Branch Basket Under the New Final Regulations.
- Published in:
- International Tax Journal, 2020, v. 46, n. 2, p. 11
- By:
- Publication type:
- Article
23
New Inventory Sourcing Rules.
- Published in:
- International Tax Journal, 2020, v. 46, n. 2, p. 3
- By:
- Publication type:
- Article
24
Many Methods for Computing Branch Losses.
- Published in:
- International Tax Journal, 2019, v. 45, n. 6, p. 11
- By:
- Publication type:
- Article
25
code Sec. 367(a) and (d) After the TCJA.
- Published in:
- International Tax Journal, 2019, v. 45, n. 6, p. 3
- By:
- Publication type:
- Article
26
Current Developments in International Taxation.
- Published in:
- International Tax Journal, 2019, v. 45, n. 5, p. 37
- By:
- Publication type:
- Article
27
Foreign Use Under the Proposed FDII Regulations.
- Published in:
- International Tax Journal, 2019, v. 45, n. 5, p. 25
- By:
- Publication type:
- Article
28
Reducing the Effects of GILTI to Individuals and Trusts Through the High-Tax Exception to GILTI, Code Sec. 962 Elections and Corporate Contributions.
- Published in:
- International Tax Journal, 2019, v. 45, n. 5, p. 9
- By:
- Publication type:
- Article
29
An Uncertain Future: What the Recent Tax Reforms in the United Kingdom and the United States Could Mean for Non-Domiciled Americans.
- Published in:
- Tulane Journal of International & Comparative Law, 2019, v. 28, n. 1, p. 171
- By:
- Publication type:
- Article
30
ELIMINATING PERPETUAL TRUSTS IS A CRITICAL STEP TOWARDS ALLEVIATING AMERICA'S DEVASTATING INCOME INEQUALITY.
- Published in:
- UMKC Law Review, 2019, v. 88, n. 1, p. 65
- By:
- Publication type:
- Article
31
Tax Cuts and Jobs Act Changes to Qualified Transportation Fringe Benefits and the Resulting Impact on Tax-Exempt Organizations.
- Published in:
- Missouri Law Review, 2019, v. 84, n. 4, p. 1157
- By:
- Publication type:
- Article
32
CAREGIVERS AND TAX REFORM: BEFORE AND AFTER SNAPSHOTS.
- Published in:
- Virginia Tax Review, 2020, v. 40, n. 1, p. 53
- By:
- Publication type:
- Article
33
IF YOU NEED ME, CALL ME: THE IMPORTANCE AND MEANS OF MATCHING OPPORTUNITY ZONE INVESTMENT WITH COMMUNITY WANTS AND NEEDS.
- Published in:
- Seton Hall Law Review, 2021, v. 51, n. 4, p. 1279
- By:
- Publication type:
- Article
34
Tax Incentives to Shift Profits Offshore Prior to the 2017 Tax Cuts and Jobs Act.
- Published in:
- Florida Bar Journal, 2021, v. 95, n. 3, p. 30
- By:
- Publication type:
- Article
35
OGDEN COMMONS CASE STUDY: A COMPARATIVE LOOK AT THE LOWINCOME HOUSING TAX CREDIT AND OPPORTUNITY ZONE TAX INCENTIVE PROGRAMS.
- Published in:
- Fordham Urban Law Journal, 2021, v. 48, n. 5, p. 1067
- By:
- Publication type:
- Article
36
"WE'RE NOT IN KANSAS ANYMORE": USING STATE AND LOCAL POWER TO FULFILL THE POTENTIAL OF THE OPPORTUNITY ZONE PROGRAM.
- Published in:
- Fordham Urban Law Journal, 2020, v. 47, n. 4, p. 1121
- By:
- Publication type:
- Article
37
Make Athletes Pay More Again: An Analysis of Jock Tax Issues following the 2017 U.S. Tax Reform.
- Published in:
- Journal of Global Sport Management, 2023, v. 8, n. 1, p. 302, doi. 10.1080/24704067.2020.1819619
- By:
- Publication type:
- Article
38
Radical Taxation.
- Published in:
- Dissent (0012-3846), 2022, v. 69, n. 3, p. 79, doi. 10.1353/dss.2022.0065
- By:
- Publication type:
- Article
39
Do Corporate Taxes Affect Executive Compensation?
- Published in:
- Accounting Review, 2023, v. 98, n. 2, p. 31, doi. 10.2308/TAR-2019-0567
- By:
- Publication type:
- Article
40
Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers.
- Published in:
- Accounting Review, 2020, v. 95, n. 4, p. 219, doi. 10.2308/accr-52657
- By:
- Publication type:
- Article
41
TOO MUCH SALT? THE NUANCED IMPACT OF THE STATE AND LOCAL TAX DEDUCTION CAP ON PASS-THROUGH BUSINESS TAXPAYERS.
- Published in:
- Florida Tax Review, 2021, v. 25, n. 1, p. 339
- By:
- Publication type:
- Article
42
REVISITING FEDERAL TAX TREATMENT OF STATES, POLITICAL SUBDIVISIONS, AND THEIR AFFILIATES.
- Published in:
- Florida Tax Review, 2019, v. 23, n. 1, p. 73
- By:
- Publication type:
- Article
43
In the land of OZ: designating opportunity zones.
- Published in:
- Public Choice, 2021, v. 188, n. 3/4, p. 503, doi. 10.1007/s11127-020-00848-9
- By:
- Publication type:
- Article
44
EXPLOITING THE CHARITABLE CONTRIBUTION DEDUCTION'S HYPERSALIENCE.
- Published in:
- Utah Law Review, 2020, n. 2, p. 419
- By:
- Publication type:
- Article
45
EXPLOITING THE CHARITABLE CONTRIBUTION DEDUCTION'S HYPERSALIENCE.
- Published in:
- Utah Law Review, 2020, v. 2020, n. 2, p. 419
- By:
- Publication type:
- Article
46
The Surprising Significance of De Minimis Tax Rules.
- Published in:
- Washington & Lee Law Review, 2021, v. 78, n. 2, p. 773
- By:
- Publication type:
- Article
47
Taking Credit: How Congress Is Reshaping Renewable Energy Investment Incentives.
- Published in:
- Ecology Law Quarterly, 2020, v. 47, n. 2, p. 743, doi. 10.15779/Z386T0GX0H
- By:
- Publication type:
- Article
48
Betting On Education.
- Published in:
- Ohio State Law Journal, 2020, v. 81, n. 3, p. 465
- By:
- Publication type:
- Article
49
Betting On Education.
- Published in:
- Ohio State Law Journal, 2020, v. 81, n. 3, p. 465
- By:
- Publication type:
- Article
50
Tax Reform Could Make Divorce a Whole Lot More Taxing.
- Published in:
- Family Law Quarterly, 2018, v. 52, n. 2, p. 303
- By:
- Publication type:
- Article