Join Matindale-Hubbell Connected



Search Results (10506)

  
Documents on taxation
 

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

HTMLOregon Tax Court Rules Electricity Sales to California Purchasers May Not Be Sourced to Oregon
Eric J. Coffill, Michael J. Kerman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 24, 2016, previously published on August 23, 2016
On remand from the Oregon Supreme Court, the Oregon Tax Court ruled that receipts from sales of electricity to California purchasers cannot be sourced to Oregon. The Oregon Supreme Court had ruled in Powerex Corp. v. Dept. of Rev., 357 OR. 40 (2015) that sales of electricity are sales of tangible...

 

HTMLIRS Issues First Partnership Audit Regulations
Charles M. Ruchelman; Caplin & Drysdale, Chartered;
Legal Alert/Article
August 23, 2016, previously published on August 8, 2016
On August 4, 2016, the Treasury Department issued its first temporary regulations under the new partnership audit and collection regime found in the Bipartisan Budget Act of 2015 (“BBA”). For partnership tax procedure practitioners, the regulations are interesting reading. The new...

 

HTMLTax Treatment of Wellness Program Benefits
Patrick Folley; Heyl, Royster, Voelker & Allen Professional Corporation;
Legal Alert/Article
August 23, 2016, previously published on Summer 2016
The IRS Office of Chief Counsel recently released a memorandum providing guidance on the proper tax treatment of workplace wellness programs. Workplace wellness programs cover a range of plans and strategies adopted by employers to counter rising healthcare costs by promoting healthier lifestyles...

 

HTMLIRS Issues Temporary Regulations on Early Election Into New Partnership Audit Procedures
Jeremiah Coder, Scott E. Fink; Greenberg Traurig, LLP;
Legal Alert/Article
August 23, 2016, previously published on August 11, 2016
Making good on its promise to deliver guidance, on Aug. 4 the IRS issued temporary regulations that spell out the circumstances under which partnerships can elect into the new partnership audit regime that was enacted by Congress at the end of 2015.

 

HTMLIRS Makes Filing an 83(b) Election Easier
Alexander Song; Mintz Levin Cohn Ferris Glovsky Popeo P.C.;
Legal Alert/Article
August 23, 2016, previously published on August 16, 2016
On July 25, 2016, the IRS finalized regulations under Section 83 of the tax code that removes a procedural step in the process of filing an 83(b) election.

 

Adobe PDFAbility of Insurance Carriers in California to Obtain Insureds’ Income Tax Returns Despite the Income Tax Privilege
Douglas K. Wood; Morris Polich & Purdy LLP;
Legal Alert/Article
August 22, 2016, previously published on July 29, 2016
California Insurance Code Section 2071 acknowledges that tax returns are privileged but may be necessary for a carrier to process a claim.1 However, in practice, when an insured or their representative asserts the income tax privilege, often that is the end of the discussion. That need not be the...

 

Adobe PDFTennessee Takes Out-of-State Sales Tax into Its Own Hands
James L. Jim Catanzaro, Nicole Osborne; Chambliss, Bahner & Stophel, P.C.;
Legal Alert/Article
August 18, 2016, previously published on July 20, 2016
Currently, only out-of-state retailers with a physical presence, including personnel, in Tennessee are considered to have a "nexus" with the state. This means they are required to collect and remit sales or uses tax on all sales, whether orders are taken in person, by phone, or by mail....

 

HTMLChanges to India-Mauritius-Singapore Tax Treaties - Mind the Gap?
Duane Morris LLP;
Legal Alert/Article
August 17, 2016, previously published on August 1, 2016
As many are now aware, the double tax avoidance arrangement (DTAA) between India and Mauritius was amended through the protocol released last month. The direct impact summarized in one line is as follows:

 

HTMLOpting-In: Treasury Regulations Provide Rules for Electing into the New Partnership Audit Regime Early
Robert S. Chase, Reginald J. Clark, Thomas A. Cullinan, Joseph M. DePew, Daniel R. McKeithen; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 17, 2016, previously published on August 15, 2016
As reported in a prior Sutherland Legal Alert, the Bipartisan Budget Act of 2015 (the 2015 Budget Act) makes significant changes to the procedural rules governing federal income tax audits and judicial proceedings that apply to partnerships and other entities (such as limited liability companies or...

 

HTMLSchool Is Out and Summer Employment Is In: Tax Tips for Students
Duane Morris LLP;
Legal Alert/Article
August 17, 2016, previously published on July 21, 2016
Employment during the summer is a great opportunity for students to build a résumé, gain experience, create valuable connections and develop some financial independence. Summer jobs can also provide students with spending money, assist with college tuition payments (or more...

 


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