TAX ALERT 2016-5: THE 2016 ELECTION: TAX CHANGES EXPECTED Valuation discounts. On August 2, 2016, the IRS released proposed regulations, which may limit valuation discounts for transfers of interests in family-controlled entities.2 These regulations contain many ambiguities, and...
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Economic Research: How Increasing Income Inequality Is Dampening U.S. Economic Growth, And Possible Ways To Change The Tide There is no shortage of proposals for tackling extreme income inequality. President Obama has proposed an increase in the hourly minimum wage to $10.10 fro...
01/26/10 The 2010 planning landscape: NO estate tax, GST or basis adjustment rules; what 2010-01 Congress may do; possible constitutional “due process” challenge; what can go wrong when documents are wrong about how property is titled (Beudert-Richard v. Richard) 2009 12/22/09...
86th year, No. 23811 TUESDAY, DECEMBER 13, 2016 $1 86 A Pulitzer Prize-Winning Newspaper ST. CROIX ST. JOHN ST. THOMAS TORTOLA CELEBRATING THE PEOPLE, CULTURES AND HISTORY OF THE VIRGIN ISLANDS SINCE 1930 Mini Page Pages 28-29 Tax hikes With government piggy bank empty Mapp turn...
Chart 3: Decomposition of performance of 1) S&P 500 stocks exposed to fiscal stimulus* and 2) top 50 S&P 500 stocks with the highest L12M effective tax rates, vs. rest of S&P 500 (1/31/16-1/23/17) 25% 20% 15% 10% 5% 0% Stimulus Beneficiaries S&P 500 ex-Stimulus High Effect...
04/06/11 What it means to be a “statutory resident” of New York for income tax purposes — and 2011-03 how expensive that can be (Matter of Baker) 02/24/11 Updated “estate planning glossary” 2011-02 01/31/11 A discussion of “tax expenditures” and possible tax reform, based on re...
…ligence. Unsurprised by global warming—the Mad Tea Party of our era—Wiener would applaud the exponential improvement in alternative-energy technologies and would apply his cybernetic expertise to developing the intricate set of feedback loops needed to incorporate such technologi...
…ernational order. But modern authoritarian systems are not simply adversaries of free societies. They also represent an alternative model—a grim future for beleaguered democracies that have already fallen under the sway of illiberal leaders and have suffered an erosion of freedom...
June 27, 2013 discussion of the tax law itself. The Court judged DOMA for its impact on “over 1,000 federal statutes and the whole realm of federal regulations.” Very little was said specifically about federal tax law beyond that. Nevertheless, the federal tax law is clearly amo...
TAX BULLETIN 2018-1: TAX REFORM SIGNED INTO LAW allowed funds to be used for home schooling was dropped at the last minute and is not in the final legislation. e Charitable gifts. A charitable contribution deduction is limited to a certain percentage of the individual’s adjuste...
taxes, and charitable contributions (the exemption phase-out and deduction limitation are colloquially known as “PEP and Pease”). These changes, coupled with the new 3.8% tax on net investment income (see below), may mean an unhappy surprise for many taxpayers on April 15, 2014,...
18.2. United States Federal Income Taxation The following summary sets forth the material U.S. federal income tax considerations related to the purchase, ownership, and disposition of Common LP Units. Unless otherwise stated, this summary deals only with partners that are U.S. P...
Tax “There is a big gulf between our two views... We believe that we should have a pure territorial system...And so | do believe that this issue is coming,” Ryan said. “| don’t think you can stand against aterritorialsystem much longer.” Ryan also remarked that “the experience |...
08/06/03 Strangi [il — the Tax Court thumps taxpayer in Texas FLP case 2003-14 07/23/03 7" Circuit upholds IRS win in Hack/: no annual exclusion for gifts of LLC interests 2003-13 07/01/03 New York’s “tax traps” regarding the estate tax, GST and non-residents 2003-12 06/16/03 Mo...
…ments held at least three years. Hamilton Lane Proponents of conversion to corporations point to Hamilton Lane Inc., an alternative-investment manager and pension-fund consultant that's a corporation and not a publicly traded partnership. The $1.9 billion company, which went publ...