Alerts
The Internal Revenue Service (“IRS”) released final regulations (T.D. 9908) interpreting the TCJA’s modification of section 958(b). The TCJA had…
The Internal Revenue Service (“IRS”) released final regulations (TD 9919) providing guidance on section 864(c)(8), enacted as part of the…
The New Jersey Economic Recovery Act of 2020 (the “Act”) was signed into law by Governor Murphy on January 7,…
Background The “Tax Cuts and Jobs Act” (the “TCJA”) enacted into law in December 2017 significantly revised the rules regarding…
Mazars has submitted comments in response to the Organisation for Economic Co-operation and Development’s (“OECD”) public consultation on its proposal for…
On January 7th, 2021, the Internal Revenue Service (“IRS”) and Treasury Department issued finalized regulations under Internal Revenue Code (“IRC”)…
New Hampshire v Massachusetts Background Last April, Massachusetts adopted a temporary emergency regulation (retroactive to March) stating that nonresidents who…
On January 5, 2021 the Internal Revenue Service (“IRS”) published final regulations regarding the limitation on the deduction of business…
Partnerships or persons who are required to file Schedule K-1 for either Form 1065 or Form 8865 must now report…
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