Mondaq USA: Tax
Jones Day
The Amendment will enter into force on the first day of the month following the completion of the reciprocal notification process attached to its ratification in each of France and Luxembourg.
McDermott Will & Emery
Earlier this month, the Governmental Accounting Standards Board (GASB) approved Statement No. 77, Tax Abatement Disclosures, which requires state and local governments to report on foregone revenue from tax abatement agreements.
President Obama's proposed budget for 2016 shows that some retirement planning strategies have drawn the attention of the Federal government and may be subject to future legislative limitations.
Grant Thornton LLP
The Colorado Department of Revenue has issued guidance to a receivables company in the form of a private letter ruling regarding how to apply sales factor apportionment rule.
Grant Thornton LLP
Effective July 1, 2015, Tennessee has enacted several significant changes to available credit programs while adding a new tax credit.
McDermott Will & Emery
After making an inquiry concerning the stock to Computershare three years later in 2012, the plaintiffs learned that their shares had been escheated to Delaware.
Schnader Harrison Segal & Lewis LLP
It has been reported that many colleges and universities have received IRS Notices assessing significant penalties for failing to provide accurate or complete information on IRS Forms 1098-T.
McDermott Will & Emery
On August 6, 2015, 18 years after U.S. Congress authorized regulations under Internal Revenue Code Section 721(c), ..
Stoll Keenon Ogden PLLC
In JIC, d/b/a Days Inn v. Carter County Property Valuation Administrator, K14-S-76, Final Order No. K-24885 (KBTA July 30, 2015), the Carter County PVA assessed a Days Inn hotel at $1,425,000 for the 2014 tax year.
IRS regulations anticipated for release as early as this September may further restrict valuation discounts.
Venable LLP
For many years, the general rule of thumb in estate planning has been that an individual should gift assets during his or her lifetime.
Stoll Keenon Ogden PLLC
The KDOR has revised the Streamlined Sales Tax Taxability Matrix effective August 1, 2015.
Seyfarth Shaw LLP
The Ordinance in relevant part provides that "a tax is imposed upon the privilege of transferring title to, or beneficial interest in, real property located in the city."
Grant Thornton LLP
The taxpayer, MCI Communication Services, Inc. (MCIC), was a wholly-owned subsidiary of MCI, Inc. (MCI), the surviving entity after a 2004 corporate reorganization.
Holland & Knight
The most interesting estate tax is that found in New York. New York has the estate tax "cliff."
McDermott Will & Emery
As technology evolves to offer new services that were unthinkable even a decade ago, state and local taxing authorities struggle to keep up.
McDermott Will & Emery
On July 31, 2015, President Barack Obama signed the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (H.R. 3236; Pub. Law No. 114-41) (the 2015 Act) into law.
Withers LLP
On 6 August 2015, the US Department of the Treasury issued Notice 2015-54 outlining its intent to issue regulations under Internal Revenue Code ('IRC') Section 721(c).
Withers LLP
On 6 August 2015, the US Treasury Department issued Notice 2015-54 outlining its intent to issue regulations under US Internal Revenue Code Section 721(c).
Grant Thornton LLP
On July 17, Massachusetts Governor Charlie Baker signed the state's budget bill for the upcoming 2016 fiscal year.
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Troutman Sanders LLP
Under current law, taxpayers who have mortgage debt canceled or forgiven after 2014 may be required to pay taxes on that amount as taxable income.
Caplin & Drysdale
Beginning with the FBAR (FinCEN Report 114) for the 2016 year, the filing deadline for the FBAR will be April 15th with a six-month extension until October 15th available upon request.
The McLane Law Firm
Prior to the current Massachusetts estate tax system, Massachusetts was a "sponge tax" state, where the Massachusetts estate tax was directly linked to the federal estate tax.
McDermott Will & Emery
FATCA went into effect on July 1, 2014, after numerous delays and multiple rounds of administrative guidance.
Grant Thornton LLP
On April 27, Missouri enacted legislation authorizing the Missouri Department of Revenue to administer a tax amnesty program from September 1 to November 30, 2015.
Stoll Keenon Ogden PLLC
Single-member LLCs ("SMLLCs") are curious and highly useful creatures. Much of that utility is based upon their ease of organization and the default federal tax treatment as disregarded entities.
OIL Offshore Incorporations
FATCA refers to provisions contained in the Hiring Incentives to Restore Employment Act (the 'HIRE' Act) signed into law on 18 March 2010 in the United States.
Day Pitney LLP
Have you ever been asked, "are your affairs in order?" Have you wondered what that question really means?
McDermott Will & Emery
On June 29, 2015, President Barack Obama signed the Trade Preferences Extension Act (the Act) into law.
Grant Thornton LLP
Oklahoma has enacted legislation authorizing and directing the Oklahoma Tax Commission to administer a tax amnesty program, termed a "voluntary compliance initiative," from September 14 to November 13, 2015.
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