Tax planning was daunting in 2011, as the federal legislative landscape was fraught with uncertainty and eleventh-hour political compromises. Although no major tax reform legislation was enacted during the past year, there was a plethora of important tax law changes that will affect tax returns to be filed for 2011, as well as tax planning strategies for 2012. Last-minute congressional negotiations ensured the continuation of the 2% payroll tax cut for at least the first two months of 2012. On Dec 23, 2011, President Barack Obama signed the Temporary Payroll Tax Cut Continuation Act of 2011 into law. The new law continues the 4.2% employee-side tax rate for Old Age, Survivors, and Disability Insurance for the first two months of 2012. President Obama signed the 3% Withholding Repeal and...
LexisNexis, a commercial provider of accounting and tax resources, offers professional communities in 15 practice areas, including tax law. The communities offer free membership and free resources targeted to specific groups. The tax law community can be accessed directly at www.lexisnexis.com/community/taxlaw/ or via the "communities" menu button on the LexisNexis homepage. The homepage highlights top news stories; practice trends and developments; and selected podcasts, cases, and emerging issues. The "helpful tips" button at the top of every Webpage provides a lengthy Q&A on the site's features. The site's "tax law blog" presents experts' insights on tax law and current events, with links to underlying sources and user comment submissions. One of the most unique, innovative, and ...
Classification Of Interests In And Income Of A Disregarded Entity, Partnership, S Corporation, Or Llc As Community Property Or Separate Property And The Federal Tax Treatment Of Such Income. A. Undistributed Income of a Partnership. B. Undistributed Income of an S Corporation. C. Undistributed Income of a Disregarded Entity. D. Should the Undistributed Income of a Passthrough Entity Be Treated as Separate Property or Community Property?. II. Right To Reimbursement For Taxes Paid On Undistributed Income Of A Passthrough Entity. A. Joint Income Tax Returns, Community Property Used to Pay the Tax. B. Joint Return, Payment of the Tax with Separate Property. C. Separate Income Tax Returns. D. Should Federal Courts Treat the Undistributed Income of a Passthrough Entity Owned as Separate Pr...
Some of the main points of principle that remain unresolved in connection with the interpretation and application of bilateral tax treaty nondiscrimination provisions are identified. This is done from the perspective of a U.S. tax practitioner who has only an outsider's passing acquaintance with other countries' interpretations of bilateral tax treaty nondiscrimination provisions and with the ECJ case law on the tax issues under the EC Treaty. So this does not purport to be a thorough catalogue of technical issues of interpretation, nor a systematic comparison of tax treaty nondiscrimination rules and the EC Treaty provisions. Instead, the approach is one of reviewing the tax treaty rules and drawing some brief comparisons with their counterparts in the EC Treaty, critically analyzing s...
The new tax law, which contains changes to estate, gift and income tax rules, should keep estate planning attorneys busy advising clients on retirement planning for at least the next two years. The changes packed in the tax law signed by President Barack Obama on Dec.17 present lawyers with an opportunity to reach out to clients to review their estate plans.
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