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Adobe PDFNew Tax Law Allows Some to Avoid Paying Tax on the Sale of their Business
Warren P. Kean; Shumaker, Loop & Kendrick, LLP;
Legal Alert/Article
August 5, 2016, previously published on June 2016
At the end of last year, the President signed into law the ability of some investors to not pay tax on the sale of “qualified small business stock” (“QSBS”) acquired after September 27, 2010 and held for more than five years. Under the new law (which permanently extends this...

 

HTMLProposed QI Agreement Addresses Cascading Withholding on Dividend Equivalents
Brian Foster, Mark P. Howe, Steven Lofchie, Jason D. Schwartz, Ray Shirazi; Cadwalader, Wickersham & Taft LLP;
Legal Alert/Article
August 5, 2016, previously published on July 5, 2016
On July 1, the U.S. Internal Revenue Service issued Notice 2016-42, which proposes changes to the qualified intermediary (QI) agreement to address cascading U.S. withholding tax on dividends and “dividend equivalents” received and paid by qualified derivatives dealers (QDDs) with...

 

HTMLTREASURY TREMORS: The Ground is Shifting with Respect to the Allocation of Partnership Liabilities to Partners
Douglas Turner Coats; Gordon Feinblatt LLC;
Legal Alert/Article
August 5, 2016, previously published on March 2016
On January 29, 2014, the Treasury Department issued proposed regulations under Internal Revenue Code Section 752, which, if adopted as proposed, would significantly alter the manner in which partnership liabilities are allocated to partners and would particularly affect the real estate industry.

 

HTMLUnfair Apportionment in Arkansas: ALJ Requires Taxpayer to Use Marked-Based Method to Apportion Services Income
Chris M. Mehrmann, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
August 5, 2016, previously published on August 1, 2016
An administrative law judge (ALJ) of the Arkansas Department of Finance and Administration upheld the denial of a taxpayer’s corporate income tax refund claim, after the taxpayer attempted to amend its returns to apply the cost of performance method of sourcing income.

 

Adobe PDFRecent Legislation will Require Changes to Most Partnership and Operating Agreements
Michael S. McGowan; Shumaker, Loop & Kendrick, LLP;
Legal Alert/Article
August 5, 2016, previously published on June 2016
The Bipartisan Budget Act of 2015 (the “Act”) replaced the existing partnership audit rules with a dramatically different set of rules that will be applicable to the first partnership tax year beginning after 2017. For calendar year partnerships, these rules will be effective for the...

 

Adobe PDFJapanese 2016 Tax Reforms
Eric N. Roose; Withers Bergman LLP;
Legal Alert/Article
August 5, 2016, previously published on July 13, 2016
Consistent with annual procedures, the Japanese government proposed Japanese tax reforms for 2016 last December. Several of the proposed reforms are focused on further advancing the overall economic reform program of the coalition government led by Prime Minister Abe (often referred to as...

 

HTMLNew Requirement for Organizations Intending to Operate under Section 501(c)(4): Submit Form 8976
Suzanne G. Odom; Nexsen Pruet, LLC;
Legal Alert/Article
August 3, 2016, previously published on July 19, 2016
On July 11th, the Internal Revenue Service issued an Exempt Organizations Update regarding a new requirement for organizations intending to operate under Section 501(c)(4).

 

Adobe PDFThe Story of Lucky: Section 1031 Exchanges Can Be Used In The Context of the Sale of Tangible Personal Property
Laurence E. Fundler; Greenbaum, Rowe, Smith & Davis LLP;
Legal Alert/Article
August 3, 2016, previously published on August 2016
It is worth noting that the same opportunities and rules of Section 1031 that apply to the sale of real estate also can apply to the sale of tangible personal property such as coins, artwork or other collectibles.

 

HTMLWill Your Non-Profit Hospital Pay Property Taxes in New Jersey?
Duane Morris LLP;
Legal Alert/Article
August 2, 2016, previously published on March 23, 2016
In the wake of the June 25, 2015, decision of the New Jersey Tax Court in AHS Hospital Corp., d/b/a Morristown Memorial Hospital v. Town of Morristown,[1] and the hospital’s subsequent $15.5 million settlement with the town, more than a dozen municipalities are pursuing tax appeals that...

 

HTMLInvesting into India: Mauritius and Beyond
Mahesh Kumar; Withers Bergman LLP;
Legal Alert/Article
July 29, 2016, previously published on July 13, 2016
Mauritius and India recently signed a protocol phasing out the Capital Gains Tax exemption available under their double-tax treaty with respect to the sale of Indian securities. This is a major development impacting both Mauritian and Singapore investment structures which currently contribute...

 


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