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International and Domestic Business Taxation by Jerald David August

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Business Separation Under 199A Remains a Mystery

FedTaxLaw Posted on May 8, 2019 by adminMay 8, 2019

The IRS recently issued final regulations for Section 199A, which allows a 20 percent deduction from a taxpayer’s ordinary income from certain qualified trades or businesses. There is not currently a clear test to determine whether businesses are separate for purposes of the deductions.  Jerry addressed a variety of key issues relating to the 199A deduction in an ALI-CLE National … read more –>

Posted in 199A, ALI-CLE, Deductions

Jerry August quoted in New York Times: Tax Breaks for Private Plane Ownership

FedTaxLaw Posted on April 6, 2019 by adminApril 24, 2019

Dream of Owning a Plane? This Tax Break Can Help. Growing up in central Connecticut in the 1980s, Joshua Siegel loved everything about flying. He couldn’t afford flying lessons, let alone his own plane, but he kept dreaming. By his 20s, he had achieved some financial success and was able to take advantage of a new tax deduction meant to … read more –>

Posted in Aircraft Ownership, Depreciation

Supreme Court asked to overturn Quill’s physical presence standard with South Dakota’s economic nexus tests for imposing sales tax on out-of-state state retailers

FedTaxLaw Posted on April 18, 2018 by adminMarch 12, 2019

State of South Dakota v. Wayfair, Inc. et al

In what portends to be the next landmark Supreme Court decision on a state’s constitutional power to impose state sales tax on interstate commerce the Court recently heard oral arguments in South Dakota v. Wayfair, Inc., et al, cert granted, 138 S.Ct. 735 (1/12/2018).  The issue before the Court is whether South Dakota sales tax scheme can satisfy the requirement under the Commerce Clause by imposing sales and use tax collection on a remote seller without such seller’s having a physical presence in South Dakota.

Posted in Interstate Commerce, Sales Tax

The Tax Cuts and Jobs Act of 2017 introduces major reforms to the international taxation of U.S. corporations

FedTaxLaw Posted on February 27, 2018 by adminMarch 12, 2019

Reprinted From The Winter 2018 Issue Of ALI-CLE’s The Practical Tax LawyerWinter 2018 Edition On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (“TCJA”) of 2017, P.L. 115-97, which introduced a set of tax cuts and other reforms that will affect substantially all U.S. taxpayers, both corporate and individual. The key feature of the new … read more –>

Posted in TCJA

The Tax Cuts Tax Cuts And Jobs Act Of 2017 Introduces Major Reforms To The International Taxation Of U.S. Corporations

FedTaxLaw Posted on February 1, 2018 by adminApril 22, 2019

ALI-CLE The Practical Tax Lawyer, Winter 2018 Edition http://files.ali-cle.org/files/periodical/articles/PTXL1802_Jerry_August.pdf … read more –>

Posted in Corporate Tax | Tagged International Taxation, TCJA, U.S. Corporations

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Jerald David August,
Fox Rothschild
JAugust@foxrothschild.com

Philadephia
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Telephone: 212.878.7900
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Tel: 561.835.9600
Fax: 561.835.9602



Topics

  • 199A (1)
  • Aircraft Ownership (1)
  • ALI-CLE (2)
  • AMT (1)
  • Corporate Tax (2)
  • Deductions (1)
  • Depreciation (1)
  • Interstate Commerce (1)
  • Sales Tax (1)
  • TCJA (4)
  • Uncategorized (6)
© 2019 Jerald David August
 
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