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In this episode of GT's GeTtin' SALTy podcast, host Nikki Dobay and guest DeAndré Morrow analyze three landmark Maryland Tax Court decisions from August 14 that struck down Maryland's first-in-the-nation digital advertising tax on multiple constitutional grounds.

The New York Legislature has passed bills related to the 2015–2016 budget containing several significant "technical corrections" to the New York State corporate income tax reform enacted in 2014.

The IRS has modified its list of taxable substances under the Superfund tax provisions to include two specialized rubber compounds following petitions from chemical importers and exporters. These additions will trigger tax obligations under Section 4671 of the Internal Revenue Code beginning October 1, 2026, while retroactive refund claims under Section 4662(e) will be available from April 1, 2023.

The IRS has concluded in a heavily redacted legal memorandum that a taxpayer improperly determined that a subsidiary was a net unrealized built-in gain company at the time of acquisition.

The IRS has provided final and temporary regulations (T.D. 9717) on the allocation of the research and development (R&D) tax credit to members of a controlled group.

Section 6063 states that a partnership return must be signed by any one of the partners and that a partner’s signature is prima facie evidence that the partner is authorized to sign the return on behalf of the partnership.

In a private letter ruling (PLR 201505013), the IRS supplemented its previous ruling in PLR 201437013 and addressed issues related to a delay in the expected consummation of a spinoff.

On September 20, 2012, a bill (S2211) was introduced that, generally speaking, would make employers with 100 or fewer full-time employees eligible for a tax credit.

The Organisation for Economic Cooperation and Development (OECD) issued the latest annual Corporate Tax Statistics, a report covering over 160 countries and jurisdictions that includes two years...

A comparison of the most significant provisions of the House and Senate bills can be found here.

On June 24, 2021, President Biden reached agreement with a bipartisan group of Senators on the $1.2 trillion Bipartisan Infrastructure Framework (the Framework)...

The methods taxpayers otherwise are required to use under §381 regulations might not be optimal or even permitted, however, such prohibitions on taxpayers create a burden for taxpayers and the IRS.

A recent Tennessee Court of Appeals decision may present an opportunity for sales and use tax refunds for tax paid on software developed by contract workers from staff augmentation companies.

Many of the bills are direct responses to the IRS's heavily criticized handling of investigations into the tax-exempt status of many organizations in 2012 and 2013.

Despite the soaring summer temperatures in the deserts of Nevada, it appears that hell has finally frozen over in the Silver State.

House Ways and Means Committee Member Charles W. Boustany Jr., R-La., is aiming to complete an international tax reform bill by the end of March, and he has upped the stakes by promising to include a broader corporate rate cut.