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1
MoFo New York Tax Insights, Volume 3, Issue 4 - April 2012
Affirming a decision by the New York City Tax Appeals Tribunal, the Appellate Division, First Department, held that a taxpayer was not entitled to a 17% deduction for interest income it received from its third- and fourth-tier subsidiaries under the City bank tax.
United States
13 Apr 2012
2
MoFo Tax Talk, Volume 4, Issue 4
As we were waiting for the Treasury Department’s ("Treasury") Foreign Account Tax Compliance Act ("FATCA") regulations to spoil our holidays.
United States
6 Feb 2012
3
IRS Offshore Voluntary Disclosure Program Reopens
On January 9, 2012, the Internal Revenue Service (the "IRS") reopened indefinitely its offshore voluntary disclosure program (the "2012 OVDP") to assist taxpayers in reporting undisclosed foreign accounts, assets, and income.
United States
13 Jan 2012
4
New York Tax Insights - Volume 2, Issue 11 November 2011
In its first decision involving combination under Article 9-A in more than three years, the New York State Tax Appeals Tribunal has upheld the forced combination of an out-of-state factoring subsidiary with its parent apparel manufacturer.
United States
 
3 Nov 2011
5
Indiana Tax Court Issues Order Regarding Forced Combination
On October 25, 2011, the Indiana Tax Court granted AE Outfitters Retail Co.'s motion for partial summary judgment
United States
2 Nov 2011
6
New York Tax Insights - Volume 2, Issue 9 - September 2011
In the February 2011 issue of "New York Tax Insights", we reported on the decision of a New York State Administrative Law Judge holding that per-bird fees paid by hunters to shoot birds at a game preserve are subject to sales tax as charges for the sale of tangible personal property.
United States
19 Sep 2011
7
MoFo New York Tax Insights, Volume 2, Issue 3
In yet another reminder of the hurdles that individuals face in New York statutory residency audits, a New York State administrative law judge has held that a Connecticut domiciliary with an apartment in New York City, who worked in Manhattan, failed to prove that he was not present in New York City for more than 183 days, and was therefore a New York State and City statutory resident.
United States
15 Mar 2011
8
New York Tax Insights - Volume 2, Issue 2
Governor Andrew Cuomo has nominated Thomas H. Mattox to be the next Commissioner of Taxation and Finance.
United States
15 Feb 2011
9
Mofo Tax Talk, Volume 3, No 4, January 2011
On December 17, 2010, President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "Tax Relief Act") into law. The Tax Relief Act extends the Bush era tax rates for individuals and introduces 100% "bonus depreciation" for businesses.
United States
20 Jan 2011
10
MoFo New York Tax Insights, Volume 2, Issue 1
Although we began publishing New York Tax Insights only two months ago, we at MoFo have been keeping an eye on important New York State and City developments throughout the past year. As we begin a new and exciting year, here is our own list of the top 10 New York tax highlights for 2010.
United States
17 Jan 2011
11
MoFo Tax Talk, Volume 3, Issue 1
As the financial crisis continues to ease, and capital markets continue to mend, policymakers can shift their attention to other important matters.
United States
6 Apr 2010
12
New York Governor Proposes Taxing Nonresidents On “Carried Interest”
On December 16, 2008, New York State Governor David A. Patterson announced his Executive Budget recommendation for consideration by the New York State Legislature.
United States
7 Jan 2009
13
Effects Of Same-Sex Marriage On Employee Benefits
On May 15, 2008, the California Supreme Court held that same-sex couples have the same right to be married as opposite-sex couples under the California Constitution. Same-sex marriages began on June 15, 2008. In addition, Massachusetts and Connecticut perform same-sex marriages, and the State of New York recognizes marriages between same-sex couples that have taken place elsewhere.
United States
11 Nov 2008
14
Supreme Court Decides That Pre-Confirmation Transfer Tax Exemptions Are No Longer On The Menu In “Piccadilly Cafeterias”
On June 16, 2008, the United States Supreme Court (the “Court”) held that section 1146(a) of Title 11, 11 U.S.C. § 101 “et seq”. (the “Bankruptcy Code”) only affords a stamp-tax exemption to transfers made pursuant to a confirmed Chapter 11 plan of reorganization, thereby resolving a conflict among several federal circuit courts.
United States
2 Jul 2008
15
All Good Things Must Come To An End – Section 409A Tax Reporting And Withholding Requirements Are Now Effective
After an almost two-year delay, the IRS has now indicated that the tax reporting and withholding requirements imposed by Section 409A of the Internal Revenue Code of 1986, as amended, are effective immediately with respect to deferred amounts that became includible in income in 2005 or 2006.
United States
28 Dec 2006
16
IRS Clarifies and Modifies Its Position on Investments by Mutual Funds in Commodity-Based Derivative Contracts
On June 2, 2006, the Internal Revenue Service issued guidance clarifying and modifying Revenue Ruling 2006-1, which concerns the treatment of income from commodity-based derivatives by regulated investment companies, or mutual funds. In Revenue Ruling 2006-31, the IRS clarified that its previous revenue ruling on income from derivative contracts with respect to a commodity index was not intended to preclude a conclusion that the income from certain derivative instruments (including, for example,
United States
15 Jun 2006
17
Update: Grant Date of Equity Awards under FAS 123R and FSP No. 123(R)-b
As we initially reported in our August 22, 2005 Legal Update, Grant Date of Equity Awards under FAS 123R, the Financial Accounting Standards Board and at least one "Big 4" accounting firm recently questioned the prevailing approach to valuing "equity instruments (e.g., stock options, restricted stock, etc.) and suggested that this approach might not pass muster under Financial Accounting Standards Statement No. 123R.
United States
23 Sep 2005
18
Grant Date of Equity Awards under FAS 123R
Under Accounting Principles Board Opinion No. 25, companies have historically considered the effective date for grants of "equity instruments (e.g., stock options, restricted stock, etc.) to be the date on which those awards are approved by the board of directors.
United States
22 Aug 2005
19
French Employers Who Provide Staff with Internet Access Are Held to the Same Data Retention Obligations as ISPs
The 1997 Telecommunications Privacy Directive provided that EU Member States had the possibility, but not the obligation, to require telecom operators to retain communication data arising out of the use of the telecommunications system for law enforcement purposes.
France
29 Mar 2005
20
Surveying Constitutional Theories for Challenges to the Add Back Statutes
Over the last few years, eleven separate-company filing states have enacted so-called "add back statutes" that disallow a deduction for certain payments made to affiliates. All of these states target royalties paid for the use of trademarks, tradenames or patents. Most also disallow interest deductions. In this article, we briefly survey the basic structure of these statutes with the purpose of identifying Commerce Clause arguments that might be available for challenging all or parts
United States
23 Feb 2005
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