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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...

 

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...

 

HTMLRecent Case Illustrates Importance of Keeping Legal Entities in Good Standing 
Thomas N. Lawson; Loeb & Loeb LLP;
Legal Alert/Article
April 28, 2015, previously published on April 2015
A recent United States Tax Court case illustrates the importance of keeping legal entities in good standing. In Medical Weight Control Specialists (TC Memo 2015-52), the taxpayer corporation received a statutory notice of deficiency from the IRS. Upon receipt of such a notice, a taxpayer has a...

 

HTMLFederal Budget 2015 - A Budget to Run On
Borden Ladner Gervais LLP;
Legal Alert/Article
April 28, 2015, previously published on April 21, 2015
The Honourable Joe Oliver, Minister of Finance, tabled the government’s 2015 Federal Budget (Budget 2015) on April 21, 2015 (Budget Day). As widely anticipated, Budget 2015 fulfilled the government’s promise to balance the budget in 2015, while announcing a number of targeted tax...

 

Adobe PDFHold the Phone! AT&T's Constitutional Challenge to Mississippi's Dividend Exclusion Statute is Still Alive
Alveno N. Castilla, J. Stevenson Ray, J. Paul Varner, Ashley N. Wicks; Butler Snow LLP;
Legal Alert/Article
April 28, 2015, previously published on April 13, 2015
A Mississippi trial court has again found unconstitutional the state’s dividend exclusion statute, which disadvantages certain multistate taxpayers as compared to solely Mississippi taxpayers.

 

HTMLAs the Legislature Giveth, the Taxman Taketh Away
Michael D. Shelton; Smith Haughey Rice & Roegge, P.C.;
Legal Alert/Article
April 27, 2015
The Michigan State Tax Commission (Commission) recently issued its December 2014 Transfer of Ownership Guidelines interpreting MCL 211.27a, which governs how real property is taxed. Most noteworthy were the guidelines addressing transfers of ownership to certain close relatives and especially...

 

HTMLWarning If You Have Not Paid Your 2012 Real Estate Taxes!
Michael Ryan; Lowndes, Drosdick, Doster, Kantor & Reed Professional Association;
Legal Alert/Article
April 27, 2015, previously published on April 15, 2015
Some investor landowners and lender REO departments are holding Florida real estate and, for cash flow reasons, are not paying the real estate taxes. Some lenders are in workout or foreclosure mode holding a mortgage on distressed real estate. Real estate investors, REO holders, and mortgage...

 

HTMLThe Shifting Sands of Taxes
Nicholas A. Reister; Smith Haughey Rice & Roegge, P.C.;
Legal Alert/Article
April 27, 2015
Thinking about selling or transferring property? You may want to give it a little more thought. Recent trends in tax rates have changed how you should be thinking about selling or gifting property. If you’re married, unless your estate is worth more than about $11 million this year, giving...

 

HTMLStates Continue To Offer Amnesty Programs, But Do They Work?
David H. Godenswager, II, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
April 24, 2015, previously published on March 19, 2015
Arizona’s budget reconciliation bill for 2015-16 includes an amnesty provision whereby the Arizona Department of Revenue (ADOR) will accept applications from Sept. 1, 2015 through Oct. 31, 2015. If accepted, the ADOR “shall abate any unpaid tax liability as of Aug. 1, 2015 that has been...

 

HTMLKey Considerations for Foreign Businesses Expanding to Canada
Houser Henry Syron LLP;
Legal Alert/Article
April 23, 2015
Expanding a business into Canada is a tempting proposition for many foreign businesses but beyond the strong economy and well-educated labour force, there are a number of factors which a foreign business should be aware. Retaining Canadian legal counsel is critical. Without proper legal advice, an...

 


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