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  • Article

    Suffolk County Legislature Expands Tax Exemption Eligibility For Persons With Disabilities

    Earlier this week, the Suffolk County Legislature passed a local law to expand eligibility limits for real property tax exemptions for people with disabilities.
    United StatesTax
    Farrell Fritz
    Farrell Fritz
  • Article

    Supreme Court Denies Certiorari In Historic Boardwalk Hall

    The Supreme Court on May 28 declined to hear the appeal of a historic rehabilitation tax credit partnership that claimed the Third Circuit Court of Appeals erred when it held the partnership’s private-sector equity investor was not a bona fide partner and could not claim the rehabilitation tax credits.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
Article

Supreme Court Holds Property Owners Can Recover Surpluses From Tax Sales As Unconstitutional Takings

The U.S. Supreme Court has ruled in favor of a residential property owner, Geraldine Tyler, in Tyler v. Hennepin County, Minnesota, et al., No. 22-166.
United StatesTax
Robinson Franzman
Robinson Franzman
  • Article

    Swiss Banks To Receive No Credit For Customers Who Entered OVDP Without Banks' Encouragement

    Tax Analysts Tax Notes reports that Kathryn Keneally, assistant attorney general for the Justice Department Tax Division, said that Swiss banks that enter the IRS’s newly-offered program will receive no credit for customers who entered the OVDP prior to the banks’ entry into the program.
    United StatesTax
    BakerHostetler
    BakerHostetler
  • Article

    Tax Bill Timing: Congressional Negotiations Put July 4th Passage At Risk

    Through our Viewpoints series, Riveron experts share their opinions on current topics, business trends, and industry news.
    United StatesTax
    Riveron
    Riveron
  • Article

    Tax Break: Liberty Global: The First Challenge To The 245A Regs (Video & Podcast)

    With the action by Liberty Global in November of last year, we have the first challenge to the validity of the Temporary Regulations under section 245A.
    United StatesTax
    Miller & Chevalier Chartered
    Miller & Chevalier Chartered
  • Article

    Tax Court Addresses Related Party Rules As Applied For S Corporation Employees Participating In An ESOP

    In Petersen v. Commissioner, 148 T.C. No. 22 (June 13, 2017), the Tax Court addressed the application of Section 267(a)(2) to an S corporation that maintains an employee stock ownership plan (ESOP).
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    Tax Court Decision Another Blow To Medical Marijuana Industry

    The recent Tax Court decision, Alterman v. Commissioner, struck yet another tax blow against the growing medical marijuana industry.
    United StatesTax
    Lowndes
    Lowndes
  • Article

    Tax Court To Host COVID-19 Webinar

    On November 16, 2022, the US Tax Court will host an informative webinar panel discussion moderated by Chief Judge Kathleen Kerrigan from 12:00 – 1:00 pm...
    United StatesTax
    McDermott Will & Emery
    McDermott Will & Emery
  • Podcast

    Tax Credit Revolution: US Treasury And IRS Propose Section 45V Hydrogen Production Tax Credit Regulations (Podcast)

    Members of the K&L Gates Hydrogen, Power, Tax, and Tax Policy teams speak with Sandi Safro Osborn, Assistant General Counsel of the Edison Electric Institute.
    United StatesTax
    K&L Gates
    K&L Gates
  • Article

    Tax Insights: Preparing For ASU 2023-09 Income Tax Disclosures

    The Accounting Standards Update (ASU) 2023-09, issued by the Financial Accounting Standards Board (FASB)...
    United StatesTax
    Riveron
    Riveron
  • Article

    Tax Legislative Update: Congress Targets Late May Timing To Pass New Agenda

    As an update to our earlier post on the status of tax legislation making its way through Congress, the quote below, from a recent Bloomberg article...
    United StatesTax
    Riveron
    Riveron
  • Article

    Tax Policy Update: Extenders Markup Announced For Thursday, April 3

    The Senate Finance Committee Chairman Ron Wyden (D-OR) has announced the committee will markup legislation addressing tax extenders this Thursday.
    United StatesTax
    McGuireWoods LLP
    McGuireWoods LLP
  • Article

    Tax Reform: UBTI Guidance On Qualified Transportation Fringe Benefits

    From Proskauer's Not For Profit / Exempt Organization Blog, a discussion of recent IRS guidance and New York State legislative relief on Internal Revenue Code 512(a)(7)
    United StatesTax
    Proskauer Rose LLP
    Proskauer Rose LLP
  • Article

    Tax Regulations On Hold-The New Regulatory Freeze

    According to a memorandum issued to all agency heads, no federal agency may send regulations to the Federal Register for publishing until advised by the appropriate OMB personnel or designee.
    United StatesTax
    Dentons
    Dentons
  • Article

    Tax-related Measures In Investor-State Arbitration

    A study on tax-related measures in investor-State arbitration, co-authored with Professor Yarik Kyrvoi, Senior Fellow in International Economic Law and Director of the Investment Treaty Forum at the British Institute of International and Comparative Law.
    United StatesTax
    WilmerHale
    WilmerHale
  • Article

    Tax Tip: Delinquent Tax Debts & Passport Denials

    The IRS is actively working with the State Department to deny passport applications and revoke existing passports of taxpayers with delinquent tax debts of $52,000 or more.
    United StatesTax
    Dickinson Wright PLLC
    Dickinson Wright PLLC
  • Article

    Tax Update: IRS Trims Back FATCA

    On December 13, 2018, the Internal Revenue Service issued proposed regulations that eliminate certain types of withholding under Sections 1471-1474 of the tax code, which are commonly referred to as FATCA.
    United StatesTax
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    Taxpayer Defeats IRS Penalty In Tax Court For Conservation Easement Transaction

    On November 20, 2021, the Tax Court ruled in favor of our client facing penalties related to disallowed charitable contribution deductions for conservation easements.
    United StatesTax
    Caplin & Drysdale, Chartered
    Caplin & Drysdale, Chartered
  • Article

    Taxpayers' Federation Of Illinois Filed Amicus Brief Challenging Review Of Tax Tribunal Decisions

    Jones Day filed an amicus brief in the Illinois Supreme Court on behalf of the Taxpayers' Federation of Illinois regarding the standard of review for Illinois Tax Tribunal decisions.
    United StatesTax
    Jones Day
    Jones Day
  • Showing 921–940 of 9341 results

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