Article(s) published by this organization: 8
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| 1 | Treasury Issues New HSA Guidance C. Frederick Oliphant, Susan Angela Relland; Miller & Chevalier Chartered; July 7, 2008, previously published on June 16, 2008 On June 3, 2008, the Department of Treasury issued Notices 2008-51 and 2008-52, which provide guidance on amendments to Health Savings Accounts (HSAs) made by the Health Opportunity Patient Empowerment Act of 2006 (the HOPE Act). |
| 2 | Non-Shareholder Contributions to Capital: An Update on the IRS Scrutiny of Section 118 Patricia J. Sweeney, Dwight N. Mersereau, James L. Atkinson, Marc J. Gerson; Miller & Chevalier Chartered; July 7, 2008, previously published on June 11, 2008 The ability to exclude various receipts from gross income as non-shareholder contributions to capital under section 118(a) of the Internal Revenue Code remains a source of considerable controversy. |
| 3 | Wood Products Subject To New Import Rules Daniel P. Wendt; Miller & Chevalier Chartered; June 24, 2008, previously published on June 9, 2008 A little known provision of the new Farm Bill has escaped widespread attention but may significantly affect the flow of wood products from Asia, South America, and elsewhere by increasing importers' regulatory burdens and risks. |
| 4 | Importers Score a Victory: Congress Scuttles CBP's "First Sale" Proposal Richard H. Abbey, Jay L. Eizenstat; Miller & Chevalier Chartered; June 5, 2008, previously published on May 16, 2008 In a major victory for importer interests, Congress has taken action to scuttle, until at least 2011, U.S. Customs and Border Protection's ("CBP") highly controversial proposal to change its practice of determining the transaction value for a series of sales from the "first... |
| 5 | Recent HSA Developments C. Frederick Oliphant, Susan Angela Relland, Patricia J. Szoeke; Miller & Chevalier Chartered; May 20, 2008, previously published on May 1, 2008 Since their implementation a few years ago, Health Savings Accounts (HSAs) have provided individuals with a vehicle to save for future medical costs and have greater personal control over their health care expenditures. |
| 6 | Federal Circuit Rejects Blanket SUB Pay FICA Tax Exemption in
CSX -- IRS May Soon Issue Denials of Protective Refund Claims Michael M. Lloyd, Marianna G. Dyson; Miller & Chevalier Chartered; April 11, 2008, previously published on March 14, 2008 Last week, the U.S. Court of Appeals for the Federal Circuit reversed the decision of Court of Federal Claims in CSX Corp. v. United States, 52 Fed. Cl. 208 (2002).1 The lower court had held that all severance payments satisfying the definition of supplemental unemployment benefits... |
| 7 | Focus on Trade Policy: Why Aren't Services Getting the Attention They Deserve? C. Christopher Parlin; Miller & Chevalier Chartered; April 11, 2008, previously published on March 14, 2008 The growing importance of services is true globally as well as for the United States. Services account for almost 70% of world GDP and 20% of world trade. Reportedly, 60% of foreign direct investment now is services related. |
| 8 | Treasury Adopts Many Taxpayer Suggestions in Re-Proposing Tangibles Regulations James L. Atkinson, Dwight N. Mersereau, Patricia J. Sweeney; Miller & Chevalier Chartered; April 11, 2008, previously published on March 11, 2008 Treasury and the IRS have re-proposed regulations governing the application of section 263(a) to costs incurred to acquire, produce, or improve real or personal tangible property (the so-called "tangibles regulations"). Public comments raised a variety of concerns regarding the... |
