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HTMLAdverse Tax Consequences Under the New Connecticut Entity Transaction Act
Morris W. Banks; Pullman & Comley, LLC;
Legal Alert/Article
September 30, 2014, previously published on September 17, 2014
The Connecticut Entity Transaction Act (“CETA”) was enacted by the Connecticut General Assembly in 2011 and became effective on January 1, 2014. It is intended to make Connecticut competitive with other states that grant corporations, limited liability companies, limited partnerships,...

 

HTMLTax Tangles: REIT Spinoffs: Opportunities and Issues
Michael J. Grace; Whiteford, Taylor & Preston L.L.P.;
Legal Alert/Article
September 30, 2014, previously published on September 29, 2014
This installment of Tax Tangles explains why more and more companies find enticing the prospect of transferring their real estate to a Real Estate Investment Trust (“REIT”) and highlights tax and business issues to consider in contemplating this strategy.

 

FILEOregon Tax Credits
John D. Sorlie; Bryant, Lovlien & Jarvis, P.C.;
Legal Alert/Article
September 30, 2014, previously published by Oregon Estate Planning and Administration Section Newsletter Volume XXXI, No. 1 January 2014 on Winter 2014
An overview of Tax Credits available for Oregon Income Tax payers

 

HTMLMassachusetts and Michigan: States Issue Guidance Regarding the Federal Internet Tax Freedom Act
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
September 29, 2014, previously published on September 25, 2014
The Internet Tax Freedom Act (ITFA) provides a temporary moratorium on states from taxing Internet access or placing discriminatory taxes on e-commerce, and is set to expire on Dec. 11, 2014 (based on a recent extension signed into law on Sept. 19, 2014). Currently, the United States Senate is...

 

HTMLPhiladelphia School Income Tax Imposed On Undistributed S Corporation Income
David M. Kuchinos; Blank Rome LLP;
Legal Alert/Article
September 29, 2014, previously published on September 2014
Action Item: The City of Philadelphia is imposing its School Income Tax on City residents’ Subchapter S Corporation income, whether or not distributed. This is a departure from prior enforcement of this tax. City residents who are shareholders in Subchapter S corporations should consider...

 

HTMLNew PPACA-related “Family Status” Changes for Cafeteria Plans
Brenna M. Clark, Adam B. Cohen, Andrea M. Gehman, Michael A. Hepburn, Paul R. Lang; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
September 29, 2014, previously published on September 25, 2014
The Internal Revenue Service has issued Notice 2014-55 to permit new health plan elections in two situations where they were not previously allowed.

 

HTMLIRS Reaches a Split Decision on Rollover Allocation Rules
Brenna M. Clark, Adam B. Cohen, Andrea M. Gehman, Michael A. Hepburn, Paul R. Lang; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
September 29, 2014, previously published on September 26, 2014
On September 18, the Internal Revenue Service (IRS) issued Notice 2014-54, which clarifies that, subject to some limitations, a single distribution of pre-tax and after-tax amounts from a qualified retirement plan, a 403(b) plan, or a governmental 457(b) plan may be split and allocated to different...

 

HTMLOhio: Deadline Approaching for Small Businesses to Claim a 50 Percent Tax Deduction for the 2013 Tax Year
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
September 29, 2014, previously published on September 25, 2014
The Ohio Department of Taxation has issued a release reminding small business owners that the deadline to claim a 50 percent income tax deduction is Oct. 15, 2014 for small business owners who have not yet filed their 2013 income tax return. This deduction was covered in our Feb. 20, 2014...

 

HTMLSouth Carolina: Advisory Opinion on Nexus Creating Activities for Sales and Use Taxes Issued
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
September 29, 2014, previously published on September 25, 2014
South Carolina has recently issued South Carolina Revenue Ruling #14-4, providing public guidance for nexus creating activities for sales and use taxes. This ruling supersedes South Carolina Revenue Ruling #7-03 and all previous advisory opinions or any directives in conflict. The ruling lists...

 

HTMLTax Evasion: In The Case Of an Amended Tax Return, All Cards Must Be Laid On the Table
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
September 29, 2014, previously published on September 19, 2014
If someone wants to correct a false tax declaration by means of an amended tax return, they must disclose all tax matters pertaining to the past five years. A partial amended tax return is insufficient.

 


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