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HTMLThe “Voluntary Tax” Revisited
Sherman F. Levey, Katherine McCurdy; Boylan Code, LLP;
Legal Alert/Article
October 11, 2016, previously published on September 30, 2016
In 1976 Harvard Law Professor A. James Casner, an acknowledged expert in estates, told the members of the House Ways and Means Committee: “In fact, we haven’t got an estate tax, what we have, you pay an estate tax if you want to; if you don’t want to, you don’t have...

 

HTMLQ&A with Kimberly Lewis Robinson, Secretary of the Louisiana Department of Revenue
Jesse R. Adams, William M. Backstrom; Jones Walker LLP;
Legal Alert/Article
October 11, 2016, previously published on October 4, 2016
The greatest challenge was starting work in the middle of a budget crisis. Within days of getting to work at Louisiana Department of Revenue ("LDR"), my management team and I were tasked with providing guidance for the two special legislative sessions and the Task Force on Structural...

 

HTMLNew Proposed RIC Regulations
John Kaufmann, Carl J. Riley; Greenberg Traurig, LLP;
Legal Alert/Article
October 10, 2016, previously published on October 5, 2016
It is a good thing to qualify as a Regulated Investment Company (a “RIC”). All domestic corporations are subject to income tax on their net taxable income. Regular domestic corporations (“subchapter C corporations”) are taxed on their income before they distribute dividends...

 

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...

 

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...

 

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...

 

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...

 

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...

 

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...

 


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