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Congress Extends Limitation on Deduction of Business Losses
On Aug. 16, President Joe Biden into law the "Inflation Reduction Act," which, among other things, extended the limitation on the deduction of certain business losses from Jan. 1, 2027 to Jan. 1, 2029. The authors believe that this extension provision, although not highly publicized, could have a significant effect on businesses that have tax losses, including rental real estate businesses.
Duty of Consistency Limited: 'Belmont Interests v. Commissioner'
The 'Belmont Properties' decision is an important reminder that the consistency rule may not be applicable where, for example, the government has been informed of the relevant facts and accepted the taxpayer's erroneous treatment without challenge in an earlier audit, in the context of a mutual mistake of law.
Morrison & Foerster to Merge With Durie Tangri
The San Francisco firm is expected to add 36 lawyers from Durie Tangri, which was launched in 2009 and works with Google, Genentech and Facebook.
Announcing the Winners and Finalists for the California Legal Awards
The Recorder is proud to announce this year's winners and finalists for the California Leaders in Tech Law and Innovation Awards, celebrating the achievements of lawyers and companies leading technology, innovation and the profession as a whole.
Law Journal Press | Digital Book
New Jersey Tax Handbook 2024
Authors: Robert F. Connolly, MST, Susan K. Dromsky-Reed, Jeffrey D. Gordon, Tiffany Wagner Donio, Frances B. Stella, Alysse Mcloughlin, Kathleen Quinn
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Seeing Growing Talent Opportunity, Honigman Opens in Israel
Lawyers from Davis Polk, Goodwin, Pillsbury, Ellenoff Grossman and Roberts & Holland have joined Honigman's subsidiary in Israel.
NYC Issues Transfer Tax Ruling on Sale of Multiple Condo Units
Although both the New York State and New York City statutes use almost identical language, the two jurisdictions take conflicting positions with regard to bulk sales of residential condominium units.
Deduction Versus Amortization of Start-Up Costs: 'Kellett v. Commissioner'
The article discusses 'Kellett v. Commissioner', a recent Tax Court decision addressing the tax treatment of start-up expenditures and, perhaps more generally, the ability of a taxpayer to rely on IRS guidance that is determined by a court to lack statutory authorization.
Over 2,200 Male Partners Start Own Call to Action Post-Dobbs
The effort is in solidarity with a similar effort by thousands of women law firm partners who pledged to support reproductive rights in the wake of the overturning of Roe v. Wade.
More Than 2,650 Women Partners From 190 Firms Issue Call to Action Post-'Dobbs'
"Our presence and leadership within the bar is without question a byproduct of the freedom each of us has had to make reproductive decisions for ourselves," the thousands of signatories from about 190 firms wrote.TRENDING STORIES
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