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HTMLKentucky: Tax Appeals Board Denies Parent Corporation a Consolidated Return
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
September 22, 2014, previously published on September 18, 2014
A foreign corporation and its wholly-owned subsidiary was recently denied a consolidated Kentucky corporation income tax return, as was found in World Acceptance Corporation and World Finance Corporation Kentucky v. Finance and Administration Cabinet Department of Revenue, K13-R-18, Kentucky Board...

 

HTMLIs A "Legal Marijuana Business" Really Legal?
Bruce E. Reinhart; McDonald Hopkins LLC;
Legal Alert/Article
September 17, 2014, previously published on September 16, 2014
As more states legalize marijuana for medical or recreational use, budding entrepreneurs believe they will get rich from marijuana businesses that comply with the laws of a particular state (so-called “legal marijuana businesses”). They see opportunities to grow marijuana, to own...

 

HTMLHouse GOP CR would extend Ex-Im bank
McDonald Hopkins LLC;
Legal Alert/Article
September 15, 2014, previously published on September 12, 2014
House Republicans on Tuesday unveiled details of a stopgap spending bill to keep the government operating through Dec. 11. The temporary solution includes money to fight the Ebola outbreak, reauthorizes the controversial Export-Import Bank through the end of June 2015, and extends the moratorium on...

 

HTMLDemocrats Unveil Legislation to Prevent Tax Inversions
McDonald Hopkins LLC;
Legal Alert/Article
September 15, 2014, previously published on September 12, 2014
This week, two of the Senate's top Democrats introduced legislation that would deter the surge in U.S. overseas inversion deals by deterring a practice known as earnings stripping. One of the main incentives driving a surge in U.S. corporations' tax-driven overseas inversion deals would be pared...

 

HTMLTransportation in Focus
McDonald Hopkins LLC;
Legal Alert/Article
September 15, 2014, previously published on September 12, 2014
A Surface Transportation Board hearing last week raised concerns about railcar shortages and service delays in rural areas of the country.

 

HTMLFCC May Include Cell Service in Net Neutrality Rules
McDonald Hopkins LLC;
Legal Alert/Article
September 15, 2014, previously published on September 12, 2014
The Federal Communications Commission is considering expanding net-neutrality rules to cover cell phone service. FCC Chair Tom Wheeler said this week that “[i]nternet access on smartphones is a ‘key component’ of the investment and innovation that net-neutrality regulations are...

 

HTMLNew York: Investors beware! You May Be Personally Liable For Unpaid Taxes in a Business Venture
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
September 15, 2014, previously published on September 11, 2014
When investing in a business venture, one may often hope to profit off the venture without having to play an active role in its business affairs. This line of thinking may be too good to be true. Investors must determine whether circumstances dictate that more than just a contribution of their...

 

HTMLMultistate Taxes Hit Athletes the Hardest
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
September 15, 2014, previously published on September 11, 2014
Taxing professional athletes presents unique issues and creates opportunities for revenue officials due to the visibility of professional sports. In Part I, we discussed taxing resident athletes, while Part II, focused on the issues surrounding taxing nonresident athletes. Taxation of the same...

 

HTMLObama doesn't act on Immigration
McDonald Hopkins LLC;
Legal Alert/Article
September 15, 2014, previously published on September 12, 2014
President Barack Obama had promised he would take executive action on immigration when Congress returned from the August recess. However, the President reversed course and announced he wouldn't take any executive action until after the November midterms.

 

HTMLMcCarthy lays out September agenda for House
McDonald Hopkins LLC;
Legal Alert/Article
September 10, 2014, previously published on September 5, 2014
Newly minted House Majority Leader Kevin McCarthy (R-CA) released a memo this week outlining the House GOP’s agenda for September.

 


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