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The article describes Notice 2024-16, which is welcome guidance for U.S. corporations considering an inbound liquidation or asset reorganization of a first-tier CFC.

The Massachusetts Department of Revenue will hold its public hearing to discuss the proposed market-based sourcing regulation on December 4, 2014.

In the complex and evolving world of state and local taxation, it is vitally important for the owners of pass-through entities to continually monitor changes in the law.

Unexpected relief may be coming for companies that are owed millions in unpaid incentive grants from New Jersey.

The Internal Revenue Service periodically reminds taxpayers and tax professionals to be careful in responding to fraudulent contacts using the IRS name or logo in telephone calls, unsolicited facsimiles ...

Tim Noonan authored an article for the Columbia Law School Journal of Tax Law titled "Remote Workforce Doctrine and Policy: Short-Term and Long-Term Considerations."

The Boston Bar Association held its annual tax conference this past Thursday, and as always the BBA pulled together a great lineup of practitioners, legislators, and Department of Revenue officials to discuss the latest in Massachusetts state tax.

The report comments on the temporary and proposed regulations published on May 8, 2015, relating to the treatment of nonperiodic payments made or received pursuant to notional principal contracts (NPCs).

It is crucial to understand the difference between "domicile" and "residency." "Domicile" refers to a taxpayer's primary and permanent home, of which a tax payer can only have one...

Governor Snyder signed a Public Act into law at the end of 2017 permitting a taxpayer and the Michigan Department of Treasury to engage in a settlement process during administrative appeals of Michigan sales tax ...

The Supreme Judicial Court denied a retailer’s claim of a bad debt sales tax credit for sales made to customers that were eventually charged off as worthless debt.

Article from Waller Law.

The Appeals employee would assist in settling the matter between the IRS and the taxpayer.

In remarks following the G20 Finance Ministers and Central Bank Governors meetings, Secretary of the Treasury Janet L. Yellen stated that 132 countries are coming to a consensus around a global corporate minimum tax rate of at least 15 percent.

The tax code includes a number of provisions that benefit small businesses and small business owners. One of these provisions is contained in Section 1202 which provides for an exclusion of up to 100%

On August 1, 2018, the Internal Revenue Service and the Department of the Treasury issued proposed regulations on the Section 965 transition tax, which was enacted under the Tax Cuts and Jobs Act.

The IRS in 2011 sent a Section 403(b) compliance check questionnaire to a national sample of more than 300.

Following its Memorial Day recess, the U.S. Senate has taken up consideration of H.R. 4213, the bill containing the proposed changes to the taxation of carried interest as a revenue offset, passed by the House of Representatives on May 28.