Tariffs are generally considered a regressive form of taxation—that is, a tax burden that falls more heavily on lower-income individuals than on higher-income individuals, relative to their incomes...
Explore installment land contracts, which are alternatives to traditional mortgages and deeds of trust, where the seller finances the sale. The purchaser agrees to make installment payments to the seller...
In today's fast-paced deal-making environment, clients rely on their counsel to possess extensive knowledge of transactional negotiations, encompassing the full range of typical buyer and seller positions...
This checklist covers how the Hatch-Waxman safe harbor provision applies to the drug development process. Read now » Related Content Hatch-Waxman Act Fundamentals Get an overview of the approval...
Antitrust complaints are infamous for their complexity. Can you really call a hundred-page pleading a “short and plain statement”? But Bell Atlantic Corp. v. Twombley was after all an antitrust...
Congressional bills have been introduced that address the taxation of digital assets (e.g., Lummis-Gillibrand Responsible Financial Innovation Act and the Virtual Currency Tax Fairness Act). And, IRS has provided recent guidance on the topic. The bills, which are each still in committee, would exempt from tax up to $200 of income or gain per transaction (adjusted for inflation) from virtual currency used for the purchase of goods or services in a "personal transaction” and are designed to require IRS to adopt regulations that defer tax from forks, airdrops, staking and other gains that accrue to a digital asset through market transactions-- until the gains are disposed.
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