9,341 results found

In this episode of Gettin' SALTy, host Nikki Dobay welcomes distinguished professor Richard Pomp (University of Connecticut School of Law) for a discussion about the fair apportionment prong of the Complete Auto test.

In the first episode of GeTtin' SALTy in 2024, host Nikki Dobay is joined by GT Shareholder Shail Shah to catch-up on some significant 2023 cases and what to expect in 2024.

The Louisiana Department of Revenue has proposed amendments to its regulation governing sales and use tax responsibilities for contractors and their customers, generating significant public interest. A public hearing has been scheduled to address the substantial volume of comments received regarding these proposed changes.

The budget bill proposed by Governor Cuomo includes changes in the taxation of the estates of New York residents. Although New York does not impose a gift tax, the bill provides, notably, that in calculating the estate tax on the estate of a New York domiciliary, any taxable gifts (as defined for federal tax purposes) made on or after April 1, 2014 will be included in the decedent's estate as though the gifted property were an estate asset.

Partner Lawrence Hill (New York-Tax) recently wrote an article titled "What Does the New IRS Position Paper on Disgorgement Mean for FCPA Settlements?"

Yesterday, the House passed the Tax Cuts and Jobs Act (TCJA) along party lines. As we discussed in our prior blog post here, the TCJA extends the ITC with respect to certain "orphaned" technologies ...

The House voted 277–130 on July 17 to make three expired charitable giving provisions permanent.

Taxpayers with active protests in California who wish to avoid the accrual of interest on disputed underpayments of tax have another option in California: the tax deposits option.

This week, I'm vlogging about taxes. As markets re-set and lenders take back properties, commercial borrowers may face the problem of recapture.

On Sept. 18, 2017, Illinois Gov. Bruce Rauner signed legislation which reinstates the Economic Development for a Growing Economy Tax Credit Program and extends the sunset date to June 30, 2022.

The Illinois Department of Revenue published information about its upcoming tax amnesty program.

In Tax Notes Federal, Bob Kane Examines QSub Dispositions.

The Wall Street Journal posted this interesting article on the current GOP efforts to move forward with tax reform, with a goal of having agreed on a framework by September so that tax reform...

The IRS has announced the inflation-adjusted amounts for contributions, plan deductibles and out-of-pocket expenses for health savings accounts (HSAs) for 2014.

The IRS announced the inflation-adjusted amounts for contributions, plan deductibles and out-of-pocket expenses for health savings accounts (HSAs) for 2017.

The IRS recently announced the inflation-adjusted items for 2016, including gift, estate, and generation-skipping transfer tax amounts.

The IRS announced major changes to the OVDP, including a major expansion of the so-called Streamlined Program.