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  • Article

    Letter From The Editors: The Next Chapter Of BrassTax

    As Cadwalader approaches its merger with Hogan Lovells on July 1, the firm reflects on eight years of BrassTax publication, which has provided clear insights on major tax developments from the 2017 Tax Cuts and Jobs Act to cryptocurrency taxation and energy tax credits. The publication will integrate into the combined firm's platform over the summer, promising expanded coverage with a broader group of contributors in the fall.
    United StatesTax
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    Louisiana Businesses - Pay Attention To The March 29 Vote On Business Inventory Taxes

    Louisiana voters will decide on March 29 whether to approve more than 100 pages of revisions to the state constitution related to ad valorem taxes and other fiscal issues.
    United StatesTax
Jones Walker LLP
Jones Walker LLP
  • Article

    Louisiana Taxation Of Capital Construction Funds

    The Capital Construction Fund ("CCF") program is a joint program of the Internal Revenue Service and the United States Maritime Administration...
    United StatesTax
    Liskow
    Liskow
  • Article

    Louisiana Voters Overwhelmingly Reject Governor Landry's Constitutional Amendments

    On March 29, 2025, four constitutional amendments were on the ballot for Louisiana voters' consideration. Constitutional Amendment No. 2, (CA No. 2) which passed the Louisiana legislature...
    United StatesTax
    Jones Walker LLP
    Jones Walker LLP
  • Article

    Maine Tax Alert 1.14.13

    Governor LePage has submitted his proposed budget for the biennium that begins on July 1, 2013, which contains a number of state tax changes.
    United StatesTax
    Pierce Atwood LLP
    Pierce Atwood LLP
  • Article

    Many Tax-Exempt Organizations Must File Form 990 By May 15 To Preserve Tax-Exempt Status

    The Internal Revenue Service will automatically revoke an organization's tax-exempt status if the organization fails for three consecutive years to file an IRS Form 990.
    United StatesTax
    Loeb & Loeb LLP
    Loeb & Loeb LLP
  • Article

    Massachusetts' High Court Strikes Down Capital Gains Tax Levied Against Non-Domiciled Corporation On Statutory Grounds

    In the recent case of VAS Holdings & Investments LLC v. Comm'r of Revenue, No. SJC-13139, 2022 Mass. LEXIS 204 (May 16, 2022), the Supreme Judicial Court of Massachusetts...
    United StatesTax
    Freeman Mathis & Gary
    Freeman Mathis & Gary
  • Article

    Massachusetts FY 2025 Budget: Tax Amnesty Program, IRC Conformity, And Joint Filing Changes

    Massachusetts's Fiscal Year 2025 Budget was signed into law by Governor Healey and Lieutenant Governor Driscoll on July 29, 2024.
    United StatesTax
    Marcum
    Marcum
  • Article

    Material Participation In The Context Of Trusts & Estates

    Section 469 of the Internal Revenue Code was designed to stop taxpayers, including trusts and estates, from, taking losses for passive activity against non-passive income like investment income and salary.
    United StatesTax
    Moritt, Hock & Hamroff LLP
    Moritt, Hock & Hamroff LLP
  • Article

    Meal Expenses Justified Using The Per Diem Rate Method

    An employee or self-employed individual is allowed a deduction for the costs of meals and incidental expenses while traveling away from home for business purposes.
    United StatesTax
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    Mobile Homes Are Real Estate

    In two cases, a panel of the Commonwealth Court held that mobile homes were taxable as real estate for real estate tax purposes.
    United StatesTax
    Cozen O'Connor
    Cozen O'Connor
  • Article

    MoFo New York Tax Insights - Volume 10, Issue 2

    The New York State 2019-20 Executive Budget, which contains several significant tax proposals including: imposing sales tax collection responsibility on "marketplace providers
    United StatesTax
    Morrison Foerster
    Morrison Foerster
  • Article

    Multifamily Low Income Occupancy Compliance

    On July 1, 2004, the Internal Revenue Service issued Revenue Procedure 2004-39 setting forth procedures for determining whether a bond financed residential rental project is in compliance with the set-aside requirements contained in Section 142(d) of the Internal Revenue Code in the context of an acquisition/rehabilitation transaction or a new construction project.
    United StatesTax
    Pillsbury Winthrop Shaw Pittman
    Pillsbury Winthrop Shaw Pittman
  • Article

    Nebraska Clarifies Treatment Of IRC 965 Repatriation Income

    Nebraska's tax department has issued guidance confirming its position that IRC 965 deemed repatriation income: 1) must be included in a taxpayer's corporate ...
    United StatesTax
    Pillsbury Winthrop Shaw Pittman
    Pillsbury Winthrop Shaw Pittman
  • Article

    Nevada Voters May Decide Future Of Taxes In 2014

    As the Nevada legislature continues its 2013 session, competing tax proposals are bubbling to the surface, and Nevada businesses are confronted with the question of their tax burden will be rising soon.
    United StatesTax
    Fox Rothschild LLP
    Fox Rothschild LLP
  • Article

    New Bill Requires Certain S Corporation Shareholders to Pay Self-Employment Tax

    In May, the House of Representatives passed legislation (Section 413 of H.R. 4213) that would subject non-wage earnings of certain S corporation shareholders to the self-employment tax for the first time.
    United StatesTax
    Frank, Rimerman + Co. LLP
    Frank, Rimerman + Co. LLP
  • Article

    New Cancellation Of Indebtedness Rules

    The recently enacted American Recovery and Reinvestment Tax Act contains new rules for cancellation of indebtedness ("COD") income, which could be of major importance for you.
    United StatesTax
    Cozen O'Connor
    Cozen O'Connor
  • Article

    New IRS Funding Will Be Used To Focus On Tax Compliance Of Non-US Citizens And Residents

    US Congress will be giving the Internal Revenue Service (IRS) $79.6 billion over the next 10 years in an effort to put the agency back on the path to effective and efficient tax administration.
    United StatesTax
    McDermott Will & Emery
    McDermott Will & Emery
  • Article

    New IRS Guidance Takes Restrictive View Of Material Participation By Non-Grantor Trusts

    Recently published Technical Advice Memorandum 201317010 limits the circumstances in which a complex, non-grantor trust can materially participate in the activities of an S corporation.
    United StatesTax
    Barnes & Thornburg LLP
    Barnes & Thornburg LLP
  • Article

    New IRS Regulations Subject Certain Partners To Self-Employment Taxes

    While a disregarded entity is ignored for federal income tax purposes, it is still treated as a corporation for federal employment tax purposes.
    United StatesTax
    Proskauer Rose LLP
    Proskauer Rose LLP
  • Showing 781–800 of 8621 results

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