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