News & Analysis as of

Tax Cuts and Jobs Act Tax Code Supreme Court of the United States

Kohrman Jackson & Krantz LLP

Unrealized Income Under Scrutiny: Will SCOTUS Unleash Chaos on the US Tax Code?

In December 2023, the Supreme Court considered the fundamental question: “How is income defined?” Moore v. United States centered on the question of taxation of unrealized income. Unrealized income is defined as a gain that...more

ArentFox Schiff

Five, Six, Seven, Eight, Nine, Ten . . . Will We Love 2024? Top 10 Tax Issues for the Year

ArentFox Schiff on

The 2024 election year promises to make taxes front-of-mind for many business and individual taxpayers. Beyond the election, there are other note-worthy developments, along with several highly anticipated tax law cases that...more

Cadwalader, Wickersham & Taft LLP

Moore Bark Than Bite? Supreme Court Weighs In

Unless you have been living under a rock—as we tax lawyers are wont to do—you have probably been following Moore v. United States, which we last discussed.  On December 5, the tax community stepped into the spotlight...more

Cadwalader, Wickersham & Taft LLP

Joint Committee on Taxation Cautions Less Is Moore

Earlier in the summer, the Supreme Court announced a new case on its docket for the upcoming term, Moore v. United States, which we discussed here. The case has been set for argument on December 5....more

Fenwick & West LLP

Intellectual Property Bulletin - Summer 2018

Fenwick & West LLP on

In This Issue - US Taxation of IP After Tax Reform - U.S. taxation of intellectual property has become astoundingly more complex after the Tax Cuts and Jobs Act. The new rules are so complex that the IRS and Treasury...more

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