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.

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 ...

The California Office of Tax Appeals (OTA) held a California resident was not entitled to claim an other state tax credit (OSTC) for taxes paid to Massachusetts...

The Texas Court of Appeals agreed with Sirius XM Radio Inc.'s ("Sirius SM") cost-of-performance ("COP") method to determine the fair value of Sirius XM's services performed in Texas.

Despite estimates that global annual losses from cyberattacks could reach $10.5 trillion by 2025, a large percentage of companies remain unprepared for the data protection challenges they face...

The figures are stark: an Airbus A320, first introduced in 1988, is built to generate approximately 400 parameters (or pieces) of data per flight

The FCC's Public Safety & Homeland Security Bureau has announced that technical updates to the EAS Test Reporting System ("ETRS") have been completed and the ETRS is open...

February 2004 marked the opening to the public of Time Warner Center, a 2.8 million square foot mixeduse real estate development located in the heart of Manhattan at the southwest corner of Central Park.

The Armed Services Board of Contract Appeals' 2022 annual report provides information of significant interest to the contractor community, but a closer look raises many questions.

GAO's sustain rate dropped to 13 percent, the lowest level since Fiscal Year 2015.

The return of the credit brings with it greater stability.

In the Appeal of Sheward, 2022-OTA-228P (May 25, 2022), the California Office of Tax Appeals (OTA) held the California Franchise Tax Board (FTB) failed to follow its own...

As global competition surrounding artificial intelligence continues to intensify, China has recently taken the lead in the AI "arms race" as the country has advanced multiple...

On March 2, 2023, the Department of Energy (DOE) announced the opening of the second round awards cycle of the Civil Nuclear Credit (CNC) Program and released application guidance.

When Illinois enacted the Biometric Information Privacy Act in 2008 (BIPA), the concept of "biometric privacy protection" was foreign to many observers.

This week's round-up explores how proptech could alleviate the financial burden of property owners' vacant office space, manufacturing firms are bolstering the industrial...

This week's round-up explores how Infrastructure Investment and Jobs Act (IIJA) funding is being deployed, mass timber is on the rise as decarbonization efforts continue, and commercial real...

This week's round-up explores the cooling housing market and plummeting mortgage applications, potential tax-savings as a result of the 2022 Inflation Reduction Act (IRA), and new developments in the multifamily sector.

Construction project accidents and defects are costly and complicated and often result in hotly fought and extended battles over BRI coverage.

The California Department of Tax and Fee Administration held its second interested parties meeting concerning the Department's proposed revisions to its sales and use tax Audit Manual Chapter 13...