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2017 Tax Act

Opportunity Zones

January 2, 2019 By Jasper L. (Jack) Cummings, Jr.

Our Federal Tax Group examines the signature difference brought about by tax reform’s opportunity zone regime. Comparison to empowerment zones and enterprise communities How the new regime is being used. How seriously will the rules be enforced? Read the full advisory here. Join us for our Weekly Client Update where our attorneys will walk through key elements of the new IRS regulation packages addressing corporate and international issues and state tax matters. Click here to learn more and register. We will be covering opportunity zones on February 5. [...]Read more

Filed Under: Federal Tax Advisory Tagged With: 2017 Tax Act, empowerment zones, enterprise communities, opportunity zones, tax reform, TCJA

Section 338 and the Tax Act

June 1, 2018 By Alston & Bird Tax Team

Our Federal Tax Group reviews the basic rules of Section 338 sales under the Tax Cuts and Jobs Act.

  • Domestic sales
  • Stock sales
  • Foreign sales

Read the full advisory here.

Filed Under: Federal Tax Advisory, Tax Reform Tagged With: 2017 Tax Act, Section 338, Tax Act

Foreign Tax Credits’ Demise

February 1, 2018 By Jasper L. (Jack) Cummings, Jr.

Our Federal Tax Group delves into whether foreign withholding taxes are creditable under the Tax Cuts and Jobs Act.

  • Now? Or never?
  • One example
  • Stacking the deck

Read the full advisory here.

Filed Under: Federal Tax Advisory, Tax Reform Tagged With: 2017 Tax Act, dividend income, foreign tax credits, FTC, Section 902, Section 960, Setion 245A, tax credits

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