{"ResultCount":1075,"HasMoreResults":true,"GridData":[{"ID":"048719ee-690c-4a9b-a860-9cb75939d853","Category":"Blog Posts|Tax Blog","DisplayDate":"April 2, 2020","DisplayMonth":null,"DisplayDay":null,"Title":"What’s Your Source? Proposed Regulations on Sourcing Inventory Sales","QorusEventTitle":"","Summary":"

Is your inventory sales income U.S. or foreign source? Well, it depends. In case you missed it, our International Tax Group explores the various sourcing rules the IRS has proposed to sort out possible inconsistencies and overlaps caused by the Tax Cuts and Jobs Act. Place of production now determines source for sales of produced inventory Coordinating Section 863(b) and Section 865 for sales through an office The overlap of Section 865(e)(2) and Section 864(c)(4)(B)(iii) for certain “nonresidents” Read the full advisory here. [...]Read more

The post What’s Your Source? Proposed Regulations on Sourcing Inventory Sales appeared first on Alston & Bird Tax Blog.

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In case you missed it, Alston & Bird has formed a working group to advise clients on the business and legal implications of the COVID-19 coronavirus. Spanning several Alston & Bird practices – including health care, corporate governance, capital markets and securities, labor and employment, litigation, tax, and environmental – the Coronavirus Task Force can give insight and guidance to clients facing immediate questions and challenges about planning for or responding to the threat posed by the virus. You can view out insights and events here, including the chance to register for [...]Read more

The post Alston & Bird Forms COVID-19 Coronavirus Task Force appeared first on Alston & Bird Tax Blog.

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As election year gets into full swing, we are reminded that it isn’t just the Federal Election Commission political action committees (PACs) need to worry about. Our Federal Tax Group examines the tax pitfalls for tax-exempt organizations and one worrisome IRS ruling in particular. The layers of PAC regulation The most important tax variable A surprising IRS ruling against a hospital charity Click here to read the full advisory. [...]Read more

The post Political Action Committees appeared first on Alston & Bird Tax Blog.

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