9,341 results found

The Texas Comptroller has issued a private letter ruling holding that a taxpayer providing insurance tracking/notification services to lenders was not providing taxable services.

The IRS has released updated average area purchase prices for mortgage revenue bonds and mortgage credit certificates, establishing new calculation parameters for issuers to determine purchase price limits...

The Department of Housing Preservation and Development (HPD) was considering whether participation in the Brownfield Tax Credit Program constituted Substantial Government Assistance (SGA).

There are many incentives and tax strategies available to help entrepreneurs operate an early-stage or startup business efficiently. Watch this video for a few quick tips.

Speaking at several tax conferences this month, several senior IRS officials, including the Associate Chief Counsel, Corporate, discussed the nuances of the device requirement for spinoffs...

Managing Director Vladimir Starkov wrote a Letter to the Editor on Philip Baker's "The Need for Plan B" published in Intertax in 2023.

In Kwong v. United States, No. 23-267 (Fed. Cl. 11/25/25), the U.S. Court of Federal Claims ruled that certain tax deadlines were automatically postponed for the entire...

An Unexpected Gift In Opportunity Zone Correcting Amendments—Did This Really Just Happen.

On Dec. 22, 2017, the 2017 Tax Cuts and Jobs Act (the "Act"), was signed into law, putting in place the most comprehensive set of changes to the Internal Revenue Code since 1986.

The deadline for an eligible partnership or S corporation ("eligible entity") to opt in to the New York State and New York City pass-through entity tax ("PTET") for tax year 2023 is ...

Bloomberg BNA is reporting that two prominent Phoenix businessmen were each sentenced to 10 months in prison for their roles in a scheme to stash more than $8 million in secret offshore Swiss bank accounts and for not reporting income from those accounts to the Internal Revenue Service.

On December 2, the United States Supreme Court declined to hear appeals by Amazon.com and Overstock.com of a March 2013 decision by New York’s highest court upholding the constitutionality of that state’s affiliate nexus law.

The Cadwalader Tax team has prepared a case study summarizing General Electric's recently announced plans to split into three publicly traded companies through sequenced tax-free spin-off transactions.

Almost all types of business need an EIN (also known as a Federal Employer Identification Number or Federal Tax Identification Number).

On March 13, the California Senate Standing Committee on Revenue and Taxation will hold an informational hearing to discuss digital advertising and digital services taxes.

The California Franchise Tax Board (FTB) recently issued a Chief Counsel Ruling clarifying the sourcing of sales from non-marketing services under the state's market-based sourcing rules.

The CDFI Fund will award $7 billion of New Markets Tax Credit allocation in the next round to be announced by the end of 2016.

Louisiana's Department of Revenue has issued new guidance on significant changes to the state's Inventory Tax Credit program, affecting how C corporations and S corporations will handle ad valorem tax credits moving forward. The changes establish different treatment for various business entities and extend carryforward periods, creating important planning considerations for Louisiana businesses.