Join Matindale-Hubbell Connected



Search Results (10644)

  
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

HTMLOwn a Stake in a Million-Dollar Residence? The IRS's New Policy May Benefit You!
Duane Morris LLP;
Legal Alert/Article
October 7, 2016, previously published on August 30, 2016
While it is common knowledge that the Internal Revenue Service (IRS) allows a deduction for mortgage interest, many are unaware of the limits on the amount of the tax deduction. A taxpayer may deduct interest on up to only $1 million of acquisition indebtedness, plus interest on up to $100,000 of...

 

HTMLGenerating Steam Heat: Materials and Labor Used to Build Power Plant Exempt From Florida Sales Tax
Jonathan A. Feldman, Michael J. Kerman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
October 6, 2016, previously published on October 6, 2016
The Florida Department of Revenue advised that certain materials and labor a taxpayer plans to use to construct a combined heating and power plant will be exempt from Florida sales and use tax. The plant will produce electricity for sale. Florida exempts purchases of machinery and equipment...

 

HTMLJointly-Owned Property: Not Always the Right Plan
Cheryl A. Jones; Pessin Katz Law, P.A.;
Legal Alert/Article
October 6, 2016, previously published on September 23, 2016
For any number of reasons, you have decided to add a partner, child, or close friend as a joint owner on one or more of your assets. Perhaps you are concerned about becoming disabled, and want to know that your loved one can easily pay your bills and manage things for you. Perhaps you want to...

 

Adobe PDFAn Update on Mrs. Clinton’s Estate Tax Proposals
Charles Reid Barrineau, Edward H. Brown, Joshua A. Ehrenfeld, James M. McCarten, Allen Sullivan; Burr & Forman LLP;
Legal Alert/Article
October 3, 2016, previously published on September 2016
Since we published our Burr Alert summarizing each presidential candidate's estate tax proposals earlier this month (FAMILY-CONTROLLED BUSINESSES -- TAX TARGETS AGAIN: Newly Proposed 2704 Regulations and Presidential Candidates' Positions ("Tax Targets Again")), Mrs. Clinton has expanded...

 

HTMLEmpty Miles, Empty Factor? Texas Comptroller Clarifies "Empty Miles" Treatment in Transportation Apportionment Factor
Timothy A. Gustafson, Chelsea E. Marmor; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
October 3, 2016, previously published on October 4, 2016
The Texas Comptroller of Public Accounts issued a franchise tax letter clarifying that “total mileage” for purposes of computing the Texas special apportionment formula for transportation receipts may either include or exclude “empty miles” provided symmetry is maintained...

 

HTMLKentucky Court of Appeals Finds Retroactive Statute Constitutional
Andrew D. Appleby, Chelsea E. Marmor; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
October 3, 2016, previously published on October 3, 2016
The Kentucky Court of Appeals held that a Kentucky statute, which retroactively reduced vendors’ 1% deduction of the sales tax collected and remitted to Kentucky to $1,500 in any monthly reporting period, did not violate the Kentucky Constitution. Wal-Mart argued that the statute violated the...

 

HTMLReversing Course—Proposed Regulations Reverse IRS Ruling Position on Treatment of Income from CFCs and PFICs for RIC Qualification Purposes
Michael R. Miles, David A. Roby, Rich Sun; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
October 3, 2016, previously published on October 3, 2016
On September 27, the Internal Revenue Service (IRS) and the Department of the Treasury (Treasury) issued proposed regulations (REG-123600-16) (the Proposed Regulations) under section 851 addressing the income test applicable to regulated investment companies (RICs) that hold interests in certain...

 

HTMLProposed Changes to Dutch Dividend Withholding Taxation
Suzanne Hop, Reinier van de Steenoven, Thomas van der Vliet; Greenberg Traurig, LLP;
Legal Alert/Article
September 30, 2016, previously published on September 26, 2016
Currently, dividend distributions from corporations such as NVs and BVs that are residents of the Netherlands are generally subject to a 15 percent Dutch dividend withholding tax. This rate may be reduced under an applicable tax treaty. A Dutch cooperative is, however, not subject to Dutch dividend...

 

HTMLNYC Tax Appeals Tribunal Finds LLC Owes Real Property Transfer Tax Under Step Transaction Doctrine
Ted W. Friedman, Charles C. Kearns; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
September 28, 2016, previously published on September 23, 2016
The New York City Tax Appeals Tribunal held that the Petitioner, a Delaware LLC, owed New York City real property transfer tax (RPTT) on the transfer of an interest in certain real property. The Tribunal applied the step transaction doctrine and treated the contribution of the Petitioner’s...

 

HTMLMinnesota DOR to Pay Taxpayer's Attorney's Fees from Challenging a Not "Substantially Justified" Assessment
Eric J. Coffill, Alla Raykin; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
September 28, 2016, previously published on September 26, 2016
The Minnesota Supreme Court upheld the Minnesota Tax Court’s award of attorney’s fees to a taxpayer that had challenged the Minnesota Commissioner of Revenue’s assessment of sales and use tax. The Minnesota Supreme Court affirmed the Tax Court decision, because it reasonably...

 


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