24Jan
10 Key Takeaways From the Section 162(m) Proposed Regulations
Recently issued proposed regulations clarify changes made by the TCJA to the tax deductibility of executive compensation. Section 162(m) of the US Internal Revenue Code (the Code) as amended by the Tax Cuts and Jobs Act (TCJA) denies a tax deduction...
By:
Latham & Watkins LLP
Related
On February 20, 2020, the Puerto Rico Treasury Department (PR Treasury) issued Internal Revenue Circ...
Read More >
In Part 1 of this series of posts, we discussed how business owners must think beyond the near term ...
Read More >
Paying an employee a day rate of $1,000 per day satisfies the salary basis test for purposes of the ...
Read More >
The Empire State Development Corporation (“ESDC”) issued guidance over the weekend clarifying the ...
Read More >
On June 26, 2019, the U.S. District Court for the Southern District of New York in Mahmoud Latif v. ...
Read More >
Seyfarth Synopsis: The New York State Legislature has passed, and Governor Andrew M. Cuomo is expect...
Read More >