Mondaq USA: Tax
Grant Thornton LLP
On September 18, 2015, North Carolina Governor Pat McCrory approved legislation enacting significant changes to the taxation of corporations.
Holland & Knight
The United States is one of the few countries in the world that taxes its citizens and residents on their worldwide income.
Grant Thornton LLP
In Route 231, LLC, et. al v. Commissioner, No. 14-1983 (4th Cir. 2016), the U.S. Court of Appeals for the Fourth Circuit affirmed on Jan. 8 the Tax Court's decision...
Brown Smith Wallace
The IRS has withdrawn proposed regulations on optional reporting by charitable organizations.
Brown Smith Wallace
As an individual or business, it is your responsibility to be aware of and to meet your tax filing/reporting deadlines.
Brown Smith Wallace
In recent years, identity theft has mushroomed and as the filing season starts, tax-related identity theft is especially prevalent.
McDermott Will & Emery
Plaintiff's claim under the Act was based on his purchase of a converter box. At the time of his purchase, Plaintiff presented a coupon issued by the federal government for a $40 credit against the purchase price.
Grant Thornton LLP
The top two congressional tax writers met last week to discuss how to tackle the priorities competing for their attention in 2016.
Grant Thornton LLP
2015 was notable in large part because of a series of decisions issued by state and federal courts that could pave the way for future resolution of several gray areas in state and local taxation.
Grant Thornton LLP
The parent company, ConAgra Foods, Inc. (ConAgra), a multi-national producer and marketer of processed foods and agricultural products, was based in Nebraska and had a physical presence in Maryland.
Grant Thornton LLP
The IRS addressed the appropriateness of applying the "self-comparable exception" and the "third party comparable exception" to determine if the gross receipts derived from the disposition of computer software qualified for purposes of Section 199.
Grant Thornton LLP
The IRS recently released a new version of the Form 3115, "Application for Change in Accounting Method," along with 23 pages of instructions.
McDermott Will & Emery
We think this Program will be particularly helpful to public companies in resolving issues related to their financial statement reserves.
Grant Thornton LLP
On December 29, 2015, Connecticut Governor Dan Malloy signed a budget bill passed by the legislature during a recent special session that makes many tax law changes...
Grant Thornton LLP
The Uniform Division of Income for Tax Purposes Act (UDITPA) was promulgated in 1957 in an effort to provide uniformity in the apportionment of corporate income among states.
TMF Group
On 22 December 2015 the authority published a bulletin listing lines of business that are subject to FMT with the eligible percentage of taxable premium.
Proskauer Rose LLP
Recently, in Wright v. Commissioner, the United States Court of Appeals for the Sixth Circuit has reopened the question of the application of Section 1256 to foreign currency options.
Strasburger & Price, L.L.P.
The Dallas Central Appraisal District (DCAD) is targeting trucking companies to assess Texas business personal property taxes, requiring fast action by a targeted company to timely respond...
Kramer Levin Naftalis & Frankel LLP
The Protecting Americans from Tax Hikes Act of 2015 (the "Act") became law on Dec. 18, 2015.
Grant Thornton LLP
Common ownership was determined under a plain reading of the RTFT statutes even though none of the common owners held more than a 50 percent ownership interest.
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Seyfarth Shaw LLP
On December 18, 2015, President Obama signed into law the "Protecting Americans from Tax Hikes Act of 2015".
Day Pitney LLP
The goal of estate planning is to direct the transfer and management of your property in a way that makes the most sense for you and your family.
Holland & Knight
While much has been written about the impact of The Protecting Americans from Tax Hikes (PATH) Act of 2015, which was signed into law on December 18, 2015, one short yet valuable provision has often been overlooked.
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.
Reed Smith
On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (the "PATH Act").
Kaye Scholer LLP
G20 finance ministers last week finally approved the wide-ranging "BEPS" reforms to the international tax system.
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.
Thompson Coburn LLP
The final regulations on the Affordable Care Act's (ACA) "pay or play" rules were released on Feb. 10, 2014.
McGuireWoods LLP
This is the 55th in a series of WorkCite articles concerning the Patient Protection and Affordable Care Act and its companion statute, the Health Care and Education Reconciliation Act of 2010 ...
Proskauer Rose LLP
On December 18, 2015, President Obama signed into law an omnibus appropriations bill which included the Protecting Americans from Tax Hikes Act of 2015.
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