Join Matindale-Hubbell Connected



Search Results (9427)

  
Documents on taxation
 

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

HTMLIRS Issues Preliminary Section 529A ABLE Plan Guidance
Meyers Berman, Cynthia R. Beyea, Steven B. Boelm, Michael B. Koffler, Amish Shah; Sutherland Asbill Brennan LLP;
Legal Alert/Article
March 19, 2015, previously published on March 18, 2014
On March 10, 2015, the Internal Revenue Service released Notice 2015-18, which provides advance notification of a provision that is expected to be included in final regulations to be issued under section 529A of the Internal Revenue Code with respect to “ABLE” programs.

 

HTMLTax Evasion: Switzerland Supports Crackdown in Banks
Michael Rainer, Michael Rainer; GRP Rainer LLP;
Legal Alert/Article
March 19, 2015, previously published on March 19, 2015
Switzerland has perhaps had its day as a tax haven. According to media reports, Swiss investigators are supporting German tax investigators in searching several banks.

 

HTMLHybrid-origin Sourcing: Is a Change in the Method of Collecting Sales Tax on the Horizon?
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
March 19, 2015, previously published on March 5, 2015
As we reported, states are increasingly focused on uncollected sales and use taxes as a means to increase tax collection revenue, especially the collection of sales taxes related to e-commerce transactions. The Tax Foundation estimates that Americans spent about $263 billion on Internet retail...

 

HTMLTenth Circuit Deals Blow to Donor of Conservation Easement on Land Subject to Mortgage
David M. Wooldridge; Sirote & Permutt, P.C.;
Legal Alert/Article
March 19, 2015, previously published on January 12, 2015
Last week, the Tenth Circuit upheld the Tax Court's decisions Mitchell v. Commissioner, 138 T.C. No. 16 (2012), mot. for reconsideration denied, T.C. Memo 2013-204, to completely deny the taxpayer's deduction for the donation of a conservation easement where the donor failed to subordinate the...

 

HTMLFourth Circuit Disallows $10 Million Conservation Eeasement Deduction by Imposing a Strict Requirement that Property Boundaries Be Fixed Perpetually, and Court Disregards the Easement's Savings Clause
David M. Wooldridge; Sirote & Permutt, P.C.;
Legal Alert/Article
March 19, 2015, previously published on January 7, 2015
Last month, the Fourth Circuit handed down its decision in Belk v. Comm'r, which is the first Appellate court opinion to interpret the Section 170(b)(2) requirement of a “qualified real property interest” in the context of donating a conservation easement. The Fourth Circuit held that...

 

HTMLStates Attempt to Combat Tax Fraud Using Paper Checks For Some Refunds
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
March 19, 2015, previously published on March 12, 2015
Lately, much has been made of the increasingly creative and pervasive tax fraud schemes. To combat them, state and federal governments have deployed a plethora of tactics, as we explained last month.

 

HTMLGovernor Kasich proposes biennial budget bill
Michael Caputo, Rebecca M. Kuhns, Aaron M. Ockerman, Todd A. Snitchler; McDonald Hopkins LLC;
Legal Alert/Article
March 18, 2015, previously published on February 2, 2015
Today, Gov. Kasich proposed a two-year budget totaling over $72 billion in state general revenue fund spending, including a two percent increase in spending in Fiscal Year 2016 and a 2.5 percent increase in Fiscal Year 2017. The “Blueprint for a New Ohio” includes a net tax cut of $500...

 

HTMLStates Pursue Legislation Requiring Online Retailers to Collect Taxes
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
March 18, 2015, previously published on February 19, 2015
The Marketplace Fairness Act, the federal bill requiring states to collect and remit sales and use taxes for remote sales, has been floating around in Congress in various iterations for 20 years, according to Bloomberg/BNA (Bloomberg). The Senate passed the most recent version in May 2013, but the...

 

HTMLCourt Rulings Prevent Tax Returns from Being Used Against a Taxpayer
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
March 18, 2015, previously published on February 12, 2015
In the case Randall S. Appel v. Norman Bard and Shirley Bard, a Florida appellate court granted a taxpayer’s request to review a lower court’s order compelling him to answer questions as to whether he filed tax returns for the years 2005-2010. The court determined that the taxpayer...

 

HTMLSouth Carolina: Governor Haley Proposes the Biggest Tax Cut in State History
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
March 18, 2015, previously published on February 19, 2015
At the end of January, South Carolina Gov. Haley announced the Haley Tax Reform proposal, touted as a 10-year plan to cut taxes by $5.5 billion. The proposal contains three major components:

 


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