Home > Legal Library > Advanced Search > Search Results









Join Matindale-Hubbell Connected



Search Results (9705)

  
Documents on Taxation
 

View Page: 1  2  3  4  5  6  7  8  9  10  Next  >>
Show: results per page
Sort by:
Sponsored Results

HTMLMore Than Just a Little Bit - New Jersey Division of Taxation Says Convertible Virtual Currency Transactions, Like Bitcoins, Are Subject to State Sales and Use Tax, Corporation Business Tax and Gross Income Tax
Robert P. Merten, Prentiss Willson; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 26, 2015, previously published on June 25, 2015
The New Jersey Division of Taxation has issued a technical advisory memorandum (TAM) explaining New Jersey’s tax position that transactions involving convertible virtual currency - “electronic/digital money” with an equivalent or substitute value in real currency, such as bitcoins...

 

HTMLJune 30th Deadline to File Foreign Bank and Financial Account Report (“FBAR”)
William A. Buck; Leech Tishman;
Legal Alert/Article
June 26, 2015, previously published on June 2015
U.S. taxpayers (including individuals, corporations, and partnerships) with a financial interest in, or signature authority over, foreign (outside of U.S.) financial accounts totaling $10,000 or more at any time during the year are generally required to report such foreign financial interest to the...

 

HTMLTyler Pipe II? Washington Court of Appeals Rejects Transactional Nexus Argument, Upholds B&O Tax on Drop Shipments
Madison J. Barnett, Evan M. Hamme; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 26, 2015, previously published on June 25, 2015
The Washington Court of Appeals upheld a broad application of the Washington Business and Occupation (B&O) tax to sales between an out-of-state seller and out-of-state purchasers when the products are delivered in Washington. Although the taxpayer maintained a research and product development...

 

HTMLTrenchant Analysis or Jiggery-Pokery? U.S. Supreme Court Upholds Affordable Care Act
Thomas R. Bundy, Brenna M. Clark, Adam B. Cohen, Brittany Edwards-Franklin, Andrea M. Gehman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 26, 2015, previously published on June 26, 2015
In a 6-3 decision on June 25, 2015 in King v. Burwell, the U.S. Supreme Court held that tax credits are available under the Patient Protection and Affordable Care Act (Affordable Care Act or PPACA) to all eligible Americans, regardless of whether they purchase health insurance through...

 

HTMLMaster Limited Partnerships: Proposed Tax Regulations Scale Back Activities Giving Rise to Qualifying Income
Benjamin G. Clark, Catherine M. Krupka, David T. McIndoe, Daniel R. McKeithen, David A. Roby; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 25, 2015, previously published on June 24, 2015
The Treasury Department (Treasury) and the Internal Revenue Service (Service) have issued proposed tax regulations (Proposed Regulations) that provide guidance on, and significantly scale back, the types of activities relating to minerals and natural resources that generate “qualifying...

 

HTMLIRS Revamps Proposed Issue Price Definition for Municipal Bonds
Christie L. Martin, Maxwell D. Solet; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
Legal Alert/Article
June 25, 2015, previously published on June 23, 2015
Treasury and IRS today announced a decision to withdraw the much-criticized portion of the notice of proposed rulemaking published in the Federal Register on September 16, 2013 (the “2013 Proposed Regulations”) related to the definition of issue price for tax-advantaged obligations and...

 

HTMLIRS Backs Off on Advance
David B. Shiner; Chuhak & Tecson, P.C.;
Legal Alert/Article
June 25, 2015, previously published on June 18, 2015
Good lawyering got the IRS to back off the assessment of additional tax on receipt of an advance. Client entered into a three year service contract with Company to sell a new product. Company provided an advance of $100X to Client when he signed the contract. Under the contract, if Client reached...

 

HTMLOhio: Supreme Court Allows Tax Exemption For Ernest Angley’s Grace Cathedral Dormitory
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 24, 2015, previously published on June 18, 2015
Earlier this month, in Grace Cathedral, Inc. v. Testa, the Ohio Supreme Court concluded that Grace Cathedral, Inc. was entitled to a tax exemption for 2010 for providing temporary housing free of charge to visitors participating in worship services, reversing the decision of the Board of Tax...

 

HTMLCalifornia: Taxpayers Who Receive Crowd-Sourced Funding Should Not Guess Whether the Income is Taxable
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 24, 2015, previously published on June 18, 2015
Crowdsourcing is the practice of engaging a crowd, often through the use of social media, for a common goal, like raising money.

 

Adobe PDFIRS Issues Guidance on Portability
Bruce A. Rawls; Burr & Forman LLP;
Legal Alert/Article
June 24, 2015, previously published on June 2015
Last week the IRS issued final regulations that provide guidance on the federal estate and gift tax applicable exclusion amount, in general, as well as the requirements for making a "portability" election.

 


View Page: 1  2  3  4  5  6  7  8  9  10  Next  >>