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HTMLCross-Border Legacies in the EU - Securing a Level Playing Field
Phineas Hirsch, Christopher King, Emma McCall; Withers Bergman LLP;
Legal Alert/Article
April 29, 2015, previously published on April 23, 2015
The discriminatory tax treatment of legacies left to foreign charities under wills where estates are administered in certain EU countries has long been a contentious issue for many UK charities. Our charity legacy team continues to keep a close eye on developments in this area and on new...

 

HTMLExchanges of Works of Art under IRC Section 1031
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
April 29, 2015, previously published on April 2015
As art prices reach dizzying heights, especially in the contemporary art space, California collectors who wish to sell are faced with a capital gains tax approaching 45%. Many sophisticated collectors are familiar with IRC Section 1031 which permits tax-free exchanges of real estate, and are...

 

HTMLLack of Economic Substance Leaves a Bad Taste: Maryland Tax Court Upholds Assessment against Out-of-State Holding Company Based on Parent's Nexus
Timothy A. Gustafson, Evan Hamme; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 29, 2015, previously published on April 28, 2015
The Maryland Tax Court held that the Comptroller can subject an out-of-state subsidiary holding company to tax because the subsidiary did not have real economic substance separate from its parent, which conducted business in the state. The Comptroller assessed ConAgra Brands, Inc. (Brands) for the...

 

HTMLCalifornia Film and Television Tax Credit Program Expanded
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
April 29, 2015, previously published on April 2015
The California income tax credit for film and television production has been significantly expanded. The funding allocated for such credits has been increased from $100 million to $330 million for each fiscal year. Eligibility for the credit has also been expanded to include big-budget feature...

 

HTMLIRS Explains Mortgage Interest Deduction When Home Has Multiple Owners
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
April 29, 2015, previously published on April 2015
Interest paid on a secured loan the proceeds of which were used to acquire the taxpayer’s primary residence is deductible to the extent incurred on the first $1 million of the loan’s principal balance. Where a home has multiple owners, questions arise about the sharing of the interest...

 

HTMLEconomic Action Plan 2015 - The Election Budget
Douglas Cannon, Angelo Discepola, Christopher Falk, Nigel P.J. Johnston, Patrick McCay; McCarthy Tétrault LLP;
Legal Alert/Article
April 29, 2015, previously published on April 22, 2015
On April 21, Finance Minister Joe Oliver tabled in the House of Commons his first budget, Economic Action Plan 2015 (Budget 2015), and the one that the Conservatives will take to the polls. There are, of course, no new taxes but it has initiatives to support families, veterans, disabled persons,...

 

HTMLCalifornia Superior Court Holds that Out-of-State Corporation Was Not Engaged in Business in California
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
April 29, 2015, previously published on April 2015
The California Superior Court recently rebuffed the attempt of the Franchise Tax Board to impose tax on a non-California corporation that the FTB claimed was doing business in California. In Swart Enterprises, Inc. v. California Franchise Tax Board, the taxpayer was an Iowa Corporation whose only...

 

HTMLTax Evasion: More Than 18,000 Proceedings Suspended Following Voluntary Disclosure
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
April 28, 2015, previously published on April 27, 2015
The number of voluntary declarations in cases of tax evasion is increasing and with it the number of suspended proceedings. More than 18,000 proceedings were suspended in 2013 according to media reports.

 

HTMLEstate Loses Charitable Contribution Set-aside Deduction
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
April 28, 2015, previously published on April 2015
The Tax Court recently denied an estate the charitable contribution set-aside deduction allowed under IRC Section 642(c)(2). Under certain circumstances an estate is allowed a form of charitable contribution deduction that is not available to individuals or other types of entities. An estate may...

 

HTMLTax Court Has Another Opportunity to Decide Character of Gain Realized from Sale of Real Property
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
April 28, 2015, previously published on April 2015
The sale of real property by a taxpayer most frequently gives rise to capital gain income, which is subject to income tax at preferential rates if the taxpayer had a more than one-year holding period in the property sold. However, if the real property sold is considered to be held primarily for...

 


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