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Adobe PDFIRS to Treat Some Conservation Easement Syndicated Deals and Similar Transactions as Listed Transactions
Joshua A. Ehrenfeld, Allen Sullivan; Burr & Forman LLP;
Legal Alert/Article
January 18, 2017, previously published on December 2016
The IRS has announced that it will begin treating certain syndicated conservation easement transactions and "substantially similar" transactions as “listed transactions.” Notice 2017-20 published on December 23, 2016 (the “Notice”) provides that the IRS intends to...

 

HTMLCan Trump’s Tax Plan Make America Great Again?
Jason W. Klimek; Boylan Code, LLP;
Legal Alert/Article
January 18, 2017, previously published on December 29, 2016
“A little hyperbole never hurts. People want to believe that something is the biggest and the greatest and the most spectacular.... I call it truthful hyperbole. It’s an innocent form of exaggeration - and a very effective form of promotion.” - Donald Trump, The Art of the Deal.

 

HTMLNew Annual U.S. Tax Reporting Required for Foreign-Owned U.S. Limited Liability Companies and Other U.S. Business Entities
Jon Grouf, Miriam O. Hyman, Anastasios G. Kastrinakis, Hope P. Krebs, Andrew L. Odell; Duane Morris LLP;
Legal Alert/Article
January 17, 2017, previously published on December 15, 2016
On December 13, 2016, the U.S. Treasury Department and Internal Revenue Service issued final regulations mandating that foreign-owned U.S. limited liability companies (and other U.S. business entities) treated as disregarded entities for U.S. tax purposes must file annually Form 5472-Information...

 

HTMLIs the U.S. Tax Code Set to Be Trumped?
Steven M. Packer; Duane Morris LLP;
Legal Alert/Article
January 17, 2017, previously published on December 1, 2016
Different U.S. political parties have controlled the White House, the Senate and the House of Representatives in 44 out of the last 72 years. Since 1945, only 14 times (28 years) in modern political history have both branches of Congress and the U.S. Presidency been controlled by the same party....

 

HTMLEighty-two Days Later and $250 Million Richer: New Jersey-Pennsylvania Tax Pact Saved
Rodney N. Anello; Duane Morris LLP;
Legal Alert/Article
January 17, 2017, previously published on December 8, 2016
On September 2, 2016, faced with a $250 million budget deficit, New Jersey Governor Chris Christie terminated a nearly 40-year-old tax withholding agreement between the Commonwealth of Pennsylvania and the State of New Jersey. Elimination of the reciprocity agreement would have subjected...

 

HTMLCheckfree - Another Taxpayer Win on New York State Online Service Receipt Sourcing; ALJ Determination Mirrors Expedia
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 16, 2017, previously published on January 13, 2017
New York taxpayers received additional guidance on the important issue of whether online services constitute “service” receipts, and how those receipts should be sourced, for New York corporate franchise tax purposes.

 

HTMLCalifornia Court of Appeal Holds Doing Business ≠ Any Activity Engaged In for Pecuniary Gain
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
January 16, 2017, previously published on January 14, 2017
On January 12, 2017, the California Court of Appeal held in a published opinion that a taxpayer passively holding a 0.2 percent interest in a California-based limited liability company (CA LLC) was not “doing business” in the state for purposes of being subject to California’s...

 

HTMLNebraska Supreme Court Rejects Department of Revenue’s Application of The Federal “Economic Substance” and “Sham Transaction” Doctrines to Nebraska’s Special Capital Gains Exclusion
Matthew R. Ottemann; McGrath North Mullin & Kratz, PC LLO;
Legal Alert/Article
January 12, 2017, previously published on Fourth Quarter 2016
In Stewart v. Nebraska Department of Revenue, the Nebraska Supreme Court rejected the Department of Revenue’s application of the “economic substance” and “sham transaction” doctrines, which were developed under federal tax law, to Nebraska’s Special Capital Gains...

 

Adobe PDFNew Regulations Repeal Automatic Requirements for Form 1099-C Under No Payment For 36 Months Rule
Edward H. Brown, Joshua A. Ehrenfeld, James M. McCarten, Bruce A. Rawls, Allen Sullivan; Burr & Forman LLP;
Legal Alert/Article
January 12, 2017, previously published on December 2016
Last month, the IRS issued final regulations repealing its rule requiring that a Form 1099-C be filed whenever a financial institution (or certain other limited taxpayers) fails to receive payment on a debt for 36 consecutive months. Treasury Decision 9793 was issued on November 10 and accompanied...

 

Adobe PDFAmendments to Philadelphia’s Realty Transfer Tax Will Have a Significant Impact
Kevin S. Blanton, Jonathan R. Flora; Schnader Harrison Segal & Lewis LLP;
Legal Alert/Article
January 12, 2017, previously published on December 2016
Recent amendments to Philadelphia’s realty transfer tax will likely change the way commercial real estate is bought and sold. Rather than sell the real estate directly and record a traditional deed to evidence the transaction, it is common practice to sell ownership interests in the company...

 


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