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HTMLInheritance tax: Sole heir must personally occupy inherited apartment
Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
September 1, 2015, previously published on September 01, 2015
Following a ruling of the Fiscal Court of Hessen, an heir to a co-ownership share in an apartment is not spared from inheritance tax if he does not personally occupy the apartment.

 

HTMLUpdated IRS Guidance on ACA Reporting: Draft 2015 Forms and Instructions Released by IRS
Gabriel S. Marinaro; Smith Haughey Rice & Roegge, P.C.;
Legal Alert/Article
September 1, 2015, previously published on August 19, 2015
The IRS recently issued draft 2015 Forms 1094-B, 1095-B, 1094-C, and 1095-C. Along with these forms, the IRS issued draft 2015 instructions for completing these forms (which can be accessed here and here). Smith Haughey also previously issued a client alert on the 2014 final forms, which can be...

 

HTMLAmnesty, Hon! Maryland Tax Amnesty Begins September 1, 2015
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 31, 2015, previously published on August 31, 2015
From September 1, 2015, through October 30, 2015, the Comptroller of Maryland will administer a Tax Amnesty Program (Program) for tax periods beginning before December 31, 2014. Eligible taxpayers that participate in the Program will receive a waiver of certain civil penalties and a reduction of...

 

HTMLTaxation of Cancelled Debt Arising From Foreclosure of Real Property
Michael L. Salad; Cooper Levenson, P.A.;
Legal Alert/Article
August 28, 2015, previously published on July 29, 2015
While the United States economy slowly improves, foreclosure rates continue to remain high. According to RealtyTrac, there were nearly 127,000 foreclosures filed in May 2015 and New Jersey had one of the highest rate of foreclosures in the nation. In fact, one in every 483 housing units is being...

 

HTMLWisconsin: Gov. Walker Allocates $80 Million For Milwaukee Sports Complex
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
August 28, 2015, previously published on August 27, 2015
In an Aug. 12, 2015, press release, Wisconsin’s Gov. Scott Walker announced that he had signed SB 209 into law, thereby authorizing the construction of, and making appropriations for, a new sporting complex in Milwaukee. During the bill signing at the State Fair Park in Milwaukee, the...

 

HTMLCalifornia: Agencies Assist Taxpayers With Guidelines And Audit Information
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
August 28, 2015, previously published on August 27, 2015
Earlier this month, the Franchise Tax Board (FTB) announced that it would be increasing the number of audits for taxpayers deducting employee business expenses (EBE), starting in August with the 2011 and 2012 tax years. The FTB explained that it had discovered a large number of taxpayers who claim...

 

HTMLSenate To Take Aim At Medical Device Tax
McDonald Hopkins LLC;
Legal Alert/Article
August 28, 2015, previously published on August 28, 215
There is bipartisan support for repeal of the medical device tax. Although the House passed its repeal bill in June, hurdles still remain to get the bill across the finish line in the Senate.

 

HTMLThree's a Crowd: Texas Court of Appeals Denies Taxpayer's MTC Three-Factor Election
Andrew D. Appleby, Olga Jane Goldberg; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 28, 2015, previously published on August 27, 2015
The Texas Court of Appeals held that a taxpayer was not entitled to elect the Multistate Tax Compact (MTC) three-factor formula because the Texas franchise (margin) tax is not an “income tax,” as defined in the MTC. Specifically, the court ruled that the franchise tax is not...

 

HTMLNo Alternative to Nexus: Parent's Royalty Addback Does Not Eliminate Licensing Subsidiary's New Jersey Filing Obligation
Nicole D. Boutros, Amy Nogid; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 28, 2015, previously published on August 27, 2015
The New Jersey Tax Court ruled that the Division of Taxation (“Division”) properly required a foreign (non-New Jersey domesticated) corporation to file corporation business tax (“CBT”) returns reporting licensing revenue from its parent attributable to New Jersey, based on...

 

HTML(Vision)Stream of Commerce: Supreme Court of Missouri Denies Sales Tax Refund on Sales of Goods Shipped Out of State
Charles C. Capouet, Timothy A. Gustafson; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 28, 2015, previously published on August 27, 2015
The Supreme Court of Missouri denied a Missouri corporation’s sales tax refund claims on its sales of trade show displays shipped to out-of-state customers because it did not prove that the title to the goods transferred outside of Missouri. Missouri exempts from sales tax retail sales made...

 


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