Mondaq USA: Tax
Baker Newman Noyes
The IRS Tax Exempt/Governmental Entities (TE/GE) Joint Council met on February 26, 2016.
Morrison & Foerster LLP
On June 7, the Treasury Department released temporary regulations that expand the types of spinoff transactions subject to the rules under Section 337(d)...
Grant Thornton LLP
The legislation also updates the state's conformity to the Internal Revenue Code and revises provisions governing the state's fuel gross receipts tax and filing due dates.
Ropes & Gray LLP
Today, Treasury and the IRS released proposed regulations under §457 of the Code, which governs the tax treatment of nonqualified deferred compensation paid to employees and independent contractors by tax-exempt organizations and state and local governments.
Grant Thornton LLP
The Texas comptroller of public accounts on March 3 issued a letter ruling addressing the inclusion of certain costs incurred by different types of utility providers in the revised Texas franchise tax cost of goods sold deduction.
Grant Thornton LLP
The taxpayer, Hallmark Marketing, LLC, filed its 2008 RTFT return with a gross receipts apportionment factor denominator that excluded an overall net loss sustained by the taxpayer on the sale of capital assets and investments.
Goldin Peiser & Peiser, LLP
Have you sat down with your CPA to discuss the tax provisions resulting from the passage of the Protecting Americans from Tax Hikes (PATH) Act in 2015?
Grant Thornton LLP
Texas imposes sales tax on 17 different enumerated taxable services.2 Unless a service is one of the enumerated taxable services, the service is not taxable.
Jones Day
Medtronic Inc. & Consolidated Subsidiaries v. Commissioner (T.C. Memo. 2016-112) is the latest defeat for the U.S. Internal Revenue Service ("IRS") in a string of transfer pricing losses.
Poyner Spruill LLP
What can be done, then, when an estate fails to make a timely alternate valuation election?
McDermott Will & Emery
On May 31, 2016, the Washington Department of Revenue Appeals Division released a Determination denying a German pharmaceutical company's business and occupation tax protest.
McDermott Will & Emery
Earlier today, the Tennessee Department of Revenue submitted a new sales and use tax regulation for publication titled "Out-of-State Dealers" that would administratively create an economic nexus threshold.
Cadwalader, Wickersham & Taft LLP
Senate Finance Committee Chair Orrin Hatch (R-UT) requested information concerning the use and administration of cash grants and energy tax credits from the U.S. Treasury Department...
Baker Newman Noyes
Tax legislation that makes New Hampshire's so-called "step-up" tax elective and increases the amount deductible under Section 179 of the Internal Revenue Code has been approved by the New Hampshire Legislature.
Baker Newman Noyes
Many banks these days are investing in affordable housing projects to fulfill their CRA obligations, as well as to gain tax advantages from these "low income housing credit (LIHC)" investments.
Grant Thornton LLP
Maryland's 2016 legislative session resulted in a number of tax bills signed into law by Gov. Larry Hogan on May 10 and May 19, 2016, as well as other tax bills being adopted into law on May 28, 2016, without the governor's signature.
Grant Thornton LLP
Oklahoma Gov. Mary Fallin signed several tax measures into law as part of the budget agreement reached to bridge the state's $1.3 billion budget deficit.
Foley Hoag LLP
In the early 1990s, Congress enacted the qualified small business stock ("QSBS") rules to incentivize equity investments in certain corporations.
McDermott Will & Emery
In a June 14, 2016 press release (available here), Chief Judge L. Paige Marvel of the United States Tax Court announced the adoption of rules for judicial conduct and judicial disability complaints.
McDermott Will & Emery
The DOR asserts that under the new regulation Newegg has a "substantial economic presence" in Alabama.
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TMF Group
Global expansion is high in the agenda for many US companies but along with new opportunities it also brings tax and accounting challenges.
Kaye Scholer LLP
G20 finance ministers last week finally approved the wide-ranging "BEPS" reforms to the international tax system.
Reed Smith
Today, the U.S. Supreme Court denied certiorari in a challenge by Sprint Nextel Corp. to a False Claims Act lawsuit by New York state against it for sales taxes not collected and remitted on telecommunications services.
Williams Benator & Libby, LLP
In the next three to five years, as much as 40 percent of private business owners will retire, in most cases selling their business, according to various sources.
Lewis Rice
The IRS has released temporary and proposed regulations clarifying that partners in a partnership that owns a disregarded entity (DRE) may not be treated as "employees" of the DRE (T.D. 9766; REG-114307-15).
Lewis Roca Rothgerber Christie LLP
On November 8, 2011, the IRS and Treasury Department published an Advance Notice of Proposed Rulemaking ("2011 Advance Notice") that posed a threat to charter school participation in public pension plan systems.
Jones Day
On April 4, 2016, the U.S. Treasury Department released two significant packages of U.S. federal tax regulations.
McDermott Will & Emery
On April 4, 2016, the Internal Revenue Service and US Department of the Treasury released proposed regulations under section 385 that will have dramatic implications for US corporate tax planning and compliance.
Proskauer Rose LLP
It was widely reported that on the June 5 episode of the HBO program, Last Week Tonight, John Oliver forgave nearly $15 million of medical debt.
McDermott Will & Emery
This revision provides further clarity to payments for, and transfers of, transmission upgrades and new connecting transmission facilities.
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