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Articles by Peter Kulick
Are My Employees Telecommuting Right Into A New State Income Tax Liability?
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Are My Employees Telecommuting Right into a New State Income Tax Liability? | JD Supra
A phenomenon of the ongoing COVID-19 healthcare pandemic is the exponential expansion of telecommuting. Whether stemming from an epiphany or simply the opportunity to escape to a more appealing place to live, many members of the workforce have opted to relocate. In many instances, relocation has meant crossing state borders, all the while continuing to work for the same employer.
Internal Revenue Service Makes Determination Regarding Tax Liability For Daily Fantasy Sports Operators And Potential Write-Offs For Players
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Gaming & Hospitality Legal News, Volume 12, Number 14: Internal Revenue Service Makes Determination Regarding Tax Liability for Daily Fantasy Sports Operators and Potential Write-Offs for Players | Dickinson Wright - JDSupra
In recent months, the Office of Chief Counsel of the Internal Revenue Service (“IRS”) has published guidance concluding that Daily Fantasy Sports (“DFS”) contests are wagering transactions for U.S. federal tax law purposes. The IRS conclusions were not surprising, based on long-standing federal tax law authorities. On July 23, 2020, the IRS issued Legal Advice by Associate Chief Counsel (the “Memorandum”) addressing the applicability of wagering excise taxes to DFS operators.
Down With PPPs? The Continuing Saga Of The Payment Protection Program
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Down with PPPs? The Continuing Saga of the Payment Protection Program | JD Supra
No good deed goes unpunished. Aimed at providing a financial lifeline during the “stay home” world of the COVID-19 pandemic, the federal government flung the Paycheck Protection Program (“PPP”) to the “small business” community. The PPP was one of several programs in the $2 Trillion CARES Act stimulus bill. President Donald J. Trump quickly signed the CARES Act into law. In the weeks after enactment, the PPP has been fraught with large statutory gaps and confusing, and often conflicting, guidance.
Paycheck Protection Program Flexibility Act Modifies Paycheck Protection Program | JD Supra
On May 28, 2020, the Paycheck Protection Program Flexibility Act of 2020 (the “Act”) was passed by the U.S. House of Representatives. On June 3, 2020, the Act was passed by unanimous consent by the Senate. The Act now awaits signature by the President. The Act makes significant changes to the Paycheck Protection Program (“PPP”), as enacted as part of the CARES Act, including provisions related to loan forgiveness.
IRS Provides Relief For Nonresident Aliens And Foreign Businesses Impacted By COVID-19 Travel Disruptions
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Update - SBA Adds Guidance Regarding Necessity Certification Under The Paycheck Protection Program - Coronavirus (COVID-19) - United States
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SBA Adds Guidance Regarding Necessity Certification Under The Paycheck Protection Program
Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice): Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below. Mondaq has a "free to view" business model.
IRS Provides Relief for Nonresident Aliens and Foreign Businesses Impacted by COVID-19 Travel Disruptions | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
UPDATE -- SBA Adds Guidance Regarding Necessity Certification Under the Paycheck Protection Program | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
Congress Passes The Coronavirus Aid, Relief, And Economic Security Act ("CARES Act")
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F Drops: It is Not a Profane Concept for S Corporations! | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
Tax Court Rules Against Cannabis Dispensary | JD Supra
JD Supra Privacy Policy Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
Treasury Releases Proposed Regulations on Opportunity Zones | JD Supra
The Tax Cut and Jobs Act of 2017 (TCJA) created a new economic development tool designed to assist low-income communities which are designated as Qualified Opportunity Zones (QOZs). The incentive operates to make QOZs attractive targets for investment by the lure of deferring the recognition of taxable gains. As a result, QOZs have become the topic du jour in the investment and economic development world.
Treasury and IRS announce designation of Opportunity Zones for 18 States | JD Supra
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U.S. tax reform - what it means for the gaming and hospitality industry | Lexology
Against all odds, Congress, on a straight party-line vote, enacted the most significant tax reform the U.S. has witnessed in more than 30 years. The tax reform legislation, known as the “Tax Cuts and Jobs Act,” significantly alters the tax law landscape for businesses. This article offers a high-level overview of some of the tax law changes that may specifically impact the gaming and hospitality industry. A hallmark of the Tax Cuts and Jobs Act is adoption of a flat 21% corporate income tax rate.
U.S. Tax Reform – What It Means For The Gaming And Hospitality Industry | JD Supra
Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra: Already signed up? Log in here By using the service, you signify your acceptance of JD Supra provides users with access to its legal industry publishing services (the "Service") through its website (the "Website") as well as through other sources.
U.S. Tax Reform 2018 – What It Means For the Gaming and Hospitality Industry
Against all odds, Congress, on a straight party-line vote, enacted the most significant tax reform the U.S. has witnessed in more than 30 years. The tax reform legislation, known as the “Tax Cuts and Jobs Act,” significantly alters the tax law landscape for businesses. This article offers a high-level overview of some of the tax law changes that may specifically impact the gaming and hospitality industry. A hallmark of the Tax Cuts and Jobs Act is adoption of a flat 21% corporate income tax rate.
U.S Tax Court Bounces Rev. Rul. 91-32: Sales of Partnership Interests by Foreign Partners May Not be Subject to U.S. Tax
The practice of tax law is an exercise of statutory interpretation. A recent opinion of the U.S. Tax Court, Grecian Magnesite Mining, Indust. & Ship. Co. v. C.I.R., 149 T.C. No. 3 (July 13, 2017), is illustrative.
U.S. Tax Court Bounces Rev. Rul. 91-32: Sales of Partnership Interests by Foreign Partners May Not be Subject to U.S. Tax
The practice of tax law is an exercise of statutory interpretation. A recent opinion of the U.S. Tax Court, Grecian Magnesite Mining, Indust. & Ship. Co. v. C.I.R., 149 T.C. No. 3 (July 13, 2017), is illustrative.
Tax Reform 2017 - Will it Ever Come?
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