Home > Legal Library > Advanced Search > Search Results









Join Matindale-Hubbell Connected



Search Results (9)

  
 

Sort by:
Sponsored Results

Adobe PDFFiscal Year Businesses Qualify For Ohio Deduction in 2013
Gary M. Harden; Eastman & Smith Ltd.;
Legal Alert/Article
February 14, 2014, previously published on February 2014
The Small Business Investor Deduction is an incentive provided to owners of Ohio businesses on their state income tax returns, effective January 1, 2013. The deduction can be a big deal: 50% of adjusted state small business income, capped at $250,000 of income. The term “owners”...

 

Adobe PDFLessons From the IRS Colleges and Universities Compliance Project
Breanne M. Democko, Gary M. Harden; Eastman & Smith Ltd.;
Legal Alert/Article
September 19, 2013, previously published on September 2013
The IRS recently completed a five-year study known as the Nonprofit Colleges and Universities Compliance Project (“the Project”). Its final report (“Final Report”) on the Project summarizes the lessons IRS learned from the years of research and analysis. The IRS began the...

 

Adobe PDFProposed Ohio Sales Tax Broadens the Base
Gary M. Harden; Eastman & Smith Ltd.;
Legal Alert/Article
February 18, 2013, previously published on February 2013
Professional fees, software licenses, digital transfers, recreation and sports club fees are among the many targets of sweeping tax changes proposed to Ohio’s sales and use tax. The budget bill introduced into the Ohio House (HB 59) would start from the premise that all services are taxable,...

 

Adobe PDFIC-DISCs After the ATRA of 2012
Gary M. Harden; Eastman & Smith Ltd.;
Legal Alert/Article
January 28, 2013, previously published on January 2013
With the new year we have a new tax act and there is at least one new idea that should appeal broadly to businesses with any material foreign sales.

 

Adobe PDFDangling Over the Fiscal Cliff
Gary M. Harden; Eastman & Smith Ltd.;
Legal Alert/Article
January 7, 2013, previously published on January 2013
Since the November election, we have wondered what kind of deal Congress and the President would strike by year end to avoid the fiscal cliff that Washington created in the first place. And after dangling over the cliff in 2010 and again in 2012, we have a deal.

 

Adobe PDFEnforceability of Non-Compete Agreements Following a Merger: Supreme Court of Ohio Overrules Earlier Decision
Breanne M. Democko, Barry W. Fissel, Gary M. Harden; Eastman & Smith Ltd.;
Legal Alert/Article
December 10, 2012, previously published on November 2012
With the use of instant replay, fans frequently hear the referee say, “The previous play is under further review.” Unlike football referees, courts rarely reconsider their own decisions, but on October 11, 2012, the Supreme Court of Ohio reversed its decision from five months earlier. ...

 

Adobe PDFIRS Examinations: Old Dogs and New Tricks
Gary M. Harden; Eastman & Smith Ltd.;
Legal Alert/Article
June 22, 2010, previously published on June 2010
Over the last decade, policy changes in Washington, budget cuts and staff reductions by attrition made that old dog, the traditional IRS tax audit, much less likely for businesses and individuals alike. Expect to see something new and different, as the IRS looks to reduce the estimated $345 billion...

 

Adobe PDFFIN 48: Fish or Fowl?
Gary M. Harden; Eastman & Smith Ltd.;
Legal Alert/Article
June 22, 2010, previously published on June 2010
Heralded by the Financial Accounting Standards Board (FASB) for providing “relevance and comparability in fi nancial reporting of income taxes” and cursed by attorneys and their clients for its waiver of privilege, FASB Interpretation Number 48 (FIN 48) is both vanguard and villain,...

 

Adobe PDF"CAT" Bites Grocers, Not Groceries Supreme Court Says It's Constitutional
Gary M. Harden; Eastman & Smith Ltd.;
Legal Alert/Article
October 6, 2009, previously published on September 2009
On September 2, 2008, it looked like the Ohio Commercial Activity Tax or "CAT" would starve for lack of sufficient revenue when Ohio's 10th District Court of Appeals ruled the CAT unconstitutional as applied to gross receipts from certain food sales. About 20% of the tax relates to...