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Petitioner, a captive insurer domiciled in Anguilla, applied to be a tax-exempt small insurance company under IRC section 501(c)(15), and filed returns on this basis, making an election under IRC section 953(d).

Federal income taxation of foreign corporations and nonresident alien individuals (collectively, "foreign persons") is governed by a comprehensive statutory and regulatory framework.

This video is the third in a four-part series on Jones Day's approach to dealing with the IRS.

The Senate recently joined the House in approving a permanent ban on state and local governments taxing Internet access.

On Nov. 10, Illinois Governor Bruce Rauner announced the lifting of the "deferral" of new film tax credit applications.

Kelley Miller was recently quoted in a State Tax Notes article on Streaming Video.

Among the provisions of the Bipartisan Budget Act of 2018 passed by Congress and signed by the President on February 9 is a retroactive extension of Internal Revenue Code Section 181.

While tax incentives for film and television productions receive a lot of publicity, many states offer valuable business incentives for the production or development of video games as well.

With the passage of the One Big Beautiful Bill Act in 2025, achieving tax deferral through investments, in Qualified Opportunity Zones, has had a renewed interest.

The third Tuesday in May marks the end of the Suffolk County, Nassau County and New York City...

Recent amendments to Philadelphia's realty transfer tax will likely change the way commercial real estate is bought and sold.

Jordan Metzger, a real estate attorney, provides expert analysis on New York City's Pied-À-Terre Tax, explaining how this levy on high-value residential properties affects owners who don't use them as primary residences. The discussion covers the tax's far-reaching implications for property owners, prospective buyers, and co-op boards across the city.

The California Court of Appeals has recently held that, as a general rule, the Documentary Transfer Tax applies whenever there is a "change in ownership" of real property.

Taft partner Sonya Jindal Tork wrote an article for Bloomberg Tax titled "Companies Must Be Proactive on Conservation Easement Compliance," which was published on Jan. 29.

From bigger homestead exemptions to a potential $250,000 personal property exemption, the 89th Legislative Session introduced major changes that could reshape planning for developers, real estate professionals, and small businesses across the state.

Real Reporter published "Op Funds Expand Deferral Paths for CRE Investors" by Paul Bauer and Matt Morris on November 29, 2018. Below is an excerpt from the article:

The United States Senate passed the Inflation Reduction Act of 2022 (Act) on August 7, 2022.

Both S corporations and C corporations generally qualify for an exception which allows TIF funds to be received on a tax-free basis.