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Under the Internal Revenue Code, the IRS can satisfy a tax deficiency by imposing a lien on any "property" or "rights to property" belonging to the taxpayer.

On October , the "other shoe dropped" on eight regulations issued by the Obama administration in 2016 and January 2017.

The Trump Administration, the House Committee on Ways and Means, and the Senate Committee on Finance released a unified tax reform framework.

New York City's pied-à-terre tax creates unintended consequences for families holding high-value real estate through trusts and LLCs, even when a family member lives in the property as their primary residence. This analysis examines how common ownership structures trigger unexpected tax liability and explores practical restructuring strategies to preserve exemptions while the city's Department of Finance considers regulatory clarification.

The COVID-19 pandemic has caused many airlines to temporarily ground aircraft. Due to its dry desert conditions, Arizona is a popular state for airlines and commercial aircraft lessors to park...

Transfers of residential property in Connecticut are generally subject to real estate conveyance tax paid by the seller.

Florida Senate Bill 102, commonly referred to as the Live Local Act (the Act), provides that certain developments will be eligible for a 75 percent or 100 percent ad valorem tax exemption (also known as the "Missing Middle" Property Tax exemption), depending on the level of rent restriction for the units.

On Tuesday, December 19, 2017, the House of Representatives voted to pass the Tax Cuts and Jobs Act (TCJA). The Senate was expected to vote on the bill shortly thereafter.

On April 12, 2019, Governor Andrew M. Cuomo signed into law the New York State Budget Bill for the State's 2019-20 fiscal year, which began on April 1, 2019. (S. 1509-C. A. 2009-C.)

Last week the Chicago City Council approved Mayor Rahm Emanuel's 2016 revenue ordinance as part of his tax-laden budget proposal.

On June 4, 2015, following extensive negotiations between the legislature and the Governor's office, the Connecticut General Assembly passed H.B. 7061 (the "Budget Bill") into law.

With the estate tax laws currently in effect, it is important to review estate planning and consider whether to take advantage of planning opportunities that are now available.

Careful attention should be given to the manner in which the income and gain from the property will be taxed in addition to the other aspects of ownership.

This article provides a high-level review of a lawyer's representation of a Texas nonprofit corporation as well as ethical resposnibilities of the lawyer who serves as an officer or ...

Under U.S. tax law, gains recognized by foreign persons and entities upon the disposition of investments in certain U.S. assets (e.g., corporate stock and securities) are generally sourced outside...

A chapter 13 debtor had two secured creditors: a bank that held a deed of trust on the debtor’s residence, and a county that had a lien on the residence for unpaid real property taxes.

This week, the Court considers a public employee's claimed First Amendment right to speak about an investigation into his misconduct, and whether a prior action for contribution...