Mondaq USA: Tax
Rackemann, Sawyer & Brewster PC
Under existing law, no tax is imposed on the receipt of a partnership interest unless...
Reed Smith
Recently, Minnesota revised Tax Fact Sheet 177, announcing that webinars are tax exempt from sales tax starting July 1, 2014
Reed Smith
A non-resident taxpayer requested the Department to determine whether their services are subject to South Carolina’s sales and use tax.
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Since there are many hedge funds that utilize short selling in their investment strategy, it is important for investors to understand the U.S. tax treatment of these transactions.
McGuireWoods LLP
Zero is the number of seats available at the start of this morning’s Tax Policy Center panel discussion about corporate tax inversions.
Grant Thornton LLP
The state’s requirement that related corporations file separate income tax returns did not prohibit the state from taxing gains deferred by an out-of-state subsidiary.
NERA Economic Consulting
The relocation of old, well-established brands in times of BEPS can be mastered by a careful dissection of intellectual property into various usage rights.
Reinhart Boerner Van Deuren S.C.
Wisconsin temporarily suspended its historic preservation tax credit program. The root problem behind the decision was that the program was just too popular.
Proskauer Rose LLP
In Part I of this article, we discussed the increased significance of the income tax consequences of estate planning in light of the American Taxpayer Relief Act of 2012.
Morrison & Foerster LLP
In Matter of New Cingular Wireless PSC LCC, a New York State Administrative Law Judge upheld the denial of a sales tax refund of over $100 million.
More and more Americans are renouncing their citizenship - Almost 8 times as many as were doing it back in the late 90s.
Reed Smith
In a 5-to-4 decision, the Texas Supreme Court rebuffed the Texas attorney general’s attempt to undo a cy pres award using the state’s Unclaimed Property Act.
McGuireWoods LLP
$37 billion is the predicted reduction in corporate income tax revenues for fiscal year 2014 compared to an earlier projection by the Congressional Budget Office.
Reed Smith
The Supreme Court held that a tax law "may not be declared unconstitutional, because its effect may be to accomplish another purpose as well as the raising of revenue."
Reed Smith
The California Court of Appeal held in a published decision Sept. 2 that Reed Smith secured a significant benefit for the public by bringing a case that resulted in the Court striking down portions of an unconstitutional and discriminatory tax incentive in Cutler v. Franchise Tax Board.
Moodys Gartner Tax Law LLP
Uncle Sam just managed to dig out a quarter hiding in his couch. Or maybe his patience is just running thin with renouncers.
Grant Thornton LLP
Congress will have just a few work weeks left to address the 50-plus tax provisions that expired at the end of 2013.
Grant Thornton LLP
Senate Finance Committee Chair Ron Wyden, D-Ore., has pledged to introduce bipartisan legislation to address the recent rise in corporate inversion.
Grant Thornton LLP
An IRS internal legal memorandum (ILM 201432015) released Aug. 8 came to a favorable conclusion for startup companies with Section 382 concerns.
Grant Thornton LLP
The IRS Office of Chief Counsel addressed whether an S corporation and its wholly owned qualified subchapter S subsidiary must prorate annual income.
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Grant Thornton LLP
The IRS issued the 2014 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.
Holland & Knight
The IRS announced substantial changes to both the Streamlined Filing Compliance Procedures for Non-Resident, Non-Filer Taxpayers and the OVDP.
Ostrow Reisin Berk & Abrams
Cash contributions are fundamental sources of revenue for your organization; however, do not underestimate the importance and value of receiving gifts-in-kind.
Duane Morris LLP
On June 18, 2014, the Internal Revenue Service (IRS) announced major changes in its offshore voluntary compliance programs.
McGuireWoods LLP
On January 27, 2014, the Internal Revenue Service published Revenue Procedure 2014-18.
Reed Smith
Overseas Shipping Group ("Overseas") recently sued its former attorneys, a prominent New York-based law firm, for legal malpractice in drafting credit agreements that resulted in the company incurring an estimated $463 million in tax liability.
Fox Rothschild LLP
The Foreign Account Tax Compliance Act was enacted into law as part of the Hiring Incentives to Restore Employment Act of 2010.
Blank Rome LLP
With the recent expansion of Blank Rome’s Los Angeles office and the addition of a San Francisco office, the Private Client Group has planted its flag on the West Coast.
Dentons (US)
On December 30, 2013, the US Treasury Department (the "IRS") published a package of proposed, temporary, and final regulations relating to Passive Foreign Investment Companies ("PFICs") and their shareholders.
Pepper Hamilton LLP
It has been estimated that annual gift card sales have reached approximately $110 billion as a result of an increase in gift card offerings from financial services firms.
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