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Results: 1-10 of 254

Alabama legislative update week 13: budgets approved, Medicaid and tax bills sent to Governor Bentley

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • May 15 2013

With the constitutional deadline of midnight on the 30th day closing in, Alabama lawmakers worked at a feverish pace to complete work on some of the

Spotlight on Georgia: certain interesting tax developments

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • May 13 2013

In DeKalb County Board of Tax Assessors v. Presbytery of Greater Atlanta, Inc., a religious nonprofit corporation, not having a present need to use

Spotlight on Mississippi: highest court rules that state tax violates commerce clause

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 30 2013

The Mississippi Supreme Court recently reversed a chancery court's decision upholding the "nonsettling manufacturer" or "NSM" law entered in response

Spotlight on Tennessee: Chancery Court rejects costs of performance sales factor sourcing in Vodafone Americas

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 29 2013

When apportioning net earnings for franchise and excise tax purposes, Tennessee continues to source gross receipts from sales of services to the

Six proposed tax increases included in President Obama's FY 2014 budget

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 25 2013

On April 10, 2013, President Obama released the fiscal year 2014 federal budget. Among the numerous proposed budget provisions, listed below are six

Say "goodbye" to your 401(k) plan as you know it?

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 24 2013

From time to time, we hear about threats to the Social Security System - even talk about eliminating it for younger workers. Some reports indicate

IRS issues proposed regulations addressing community health needs assessment

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 16 2013

Earlier this month, the Internal Revenue Service (IRS) released proposed regulations addressing various requirements imposed upon charitable

Legislation enacted to amend statute of limitations for tax assessments

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 4 2013

On March 27, 2013, Governor Phil Bryant signed House Bill 892 amending the rules setting forth the time period during which the Department of Revenue

Tax issues for same-sex and non-traditional couples

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • March 7 2013

Tax issues are among the many legal challenges same-sex and non-traditional couples face. Currently the Defense of Marriage Act of 1996 (DOMA

Nexus for local taxing jurisdictions clarified, but not resolved

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • March 5 2013

A recent decision by the Alabama Department of Revenue Administrative Law Division shed some light on the determination of nexus for purposes of