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HTMLTax Court to Exempt Orgs: Substantiate!
James P. Rourke; Nexsen Pruet, LLC;
Legal Alert/Article
April 26, 2016, previously published on March 16, 2016
While we’re not even three full months into 2016, the United States Tax Court already has decided two cases, which disallowed tax deductions for donors based on a tax exempt entity’s failure to properly substantiate those donations.

 

HTMLAppeals Procedures for Tax Court Cases
Paul G. Topolka; Nexsen Pruet, LLC;
Legal Alert/Article
April 26, 2016, previously published on April 1, 2016
The Internal Revenue Service (Service) on March 23, 2016, issued Revenue Procedure 2016-22 which clarifies and describes the practices for the administrative appeals process in cases docketed in the United States Tax Court (Tax Court).

 

HTMLQuid Pro Quo: When a “Gift” is not a Gift
Burnet R. Maybank, James P. Rourke; Nexsen Pruet, LLC;
Legal Alert/Article
April 26, 2016, previously published on April 8, 2016
When it comes to properly documenting property and cash donations, most charities are well-versed with the IRS’ substantiation rules. But equally as important to those rules are the disclosure requirements regarding quid pro quo donations—that is, where the donor receives goods,...

 

HTMLTreasury Releases Significant Temporary Anti-Inversion Regulations and Proposed Earnings Stripping Regulations
Andrew M. Eisenberg, Edward T. (Ed) Kennedy, Scott M. Levine, Robert A. (Bob) Profusek; Jones Day;
Legal Alert/Article
April 26, 2016, previously published on April 2016
On April 4, 2016, the U.S. Treasury Department released two significant packages of U.S. federal tax regulations. T.D. 9761 contains temporary regulations primarily addressing the anti-inversion rules under section 7874 of the Internal Revenue Code, and REG-108060-15 contains proposed anti-earnings...

 

HTMLUnion Seeks Increased Duties on Imported Aluminum
Mark D. Herlach, Allison E. Speaker; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 25, 2016, previously published on April 22, 2016
On April 18, the United Steelworkers Union (USW) petitioned the U.S. International Trade Commission (ITC or Commission) for relief pursuant to Section 201 of the Trade Act of 1974, a safeguard provision of the U.S. trade laws. Under Section 201, a domestic industry can request temporary relief from...

 

HTMLPennsylvania: Court Allows Untimely Tax Appeal
McDonald Hopkins LLC;
Legal Alert/Article
April 19, 2016, previously published on March 24, 2016
In the case Croft v. Board of Property Assessment, the Commonwealth Court of Pennsylvania, an appellate court that primarily handles cases involving state and local governments and regulatory agencies, overturned a 2014 decision of the Board of Property Assessment, Appeals and Review. The board,...

 

HTMLFlorida: Lawmakers Seek Voter Approval for Several Constitutional Amendments
McDonald Hopkins LLC;
Legal Alert/Article
April 19, 2016, previously published on March 24, 2016
Three joint resolutions addressing ad valorem tax exemptions, put forward by three different committees, have made their way through Florida’s legislature and were filed with the secretary of state this month.

 

HTMLOhio: New Job Tax Credits Approved for 23 Projects in First Quarter
McDonald Hopkins LLC;
Legal Alert/Article
April 18, 2016, previously published on April 7, 2016
Ohio has a Job Creation Tax Credit Program that provides a refundable tax credit against a company's insurance premiums tax, Commercial Activities Tax, or an individual's Ohio personal income tax obligations.

 

HTMLGrowth in Internet Commerce Causing States to Work around the Supreme Court
McDonald Hopkins LLC;
Legal Alert/Article
April 18, 2016, previously published on April 7, 2016
May 26, 2016, marks the 24-year anniversary of the United States Supreme Court’s decision in Quill v. North Dakota that precluded states from requiring out-of-state retailers to collect and remit sales taxes on in-state sales. Quill does not prevent states from lodging a sales tax. But, it...

 

HTMLSweeping Changes Proposed to Tax Treatment of Related-Party Debt May Impact Private Funds
Robert S. Chase, David A. Roby, Amish M. Shah, Madeleine M.L. Tan, H. Karl Zeswitz; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 15, 2016, previously published on April 14, 2016
Recently proposed Treasury regulations under IRC § 385 (the Proposed Regulations) would potentially treat related-party debt, in whole or in part, as equity for U.S. tax purposes. The Proposed Regulations generally apply to debt among members of an expanded corporate group, which includes...

 


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