We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo






  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 119

The Obamacare “play or pay” rules: a practical approach

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • May 10 2013

The IRS recently released new proposed regulations to implement the Shared Responsibility or "Play or Pay" provisions of Health Care Reform. The

IRS revises guidance on “beginning of construction” for ATRA 2012 tax credit extensions

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • May 2 2013

Last month, the IRS issued guidance (Notice 2013-29) on satisfying the new "beginning of construction" requirement for the renewable energy

IRS guidance on “beginning of construction” for ATRA 2012 tax credit extensions

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • April 17 2013

The IRS has issued guidance (Notice 2013-29) on satisfying the new "beginning of construction" requirement for the renewable energy production tax

Estate, gift, and GST taxes in 2013: American Taxpayer Relief Act of 2012 and other news (Oregon)

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • March 1 2013

The American Taxpayer Relief Act of 2012 (the "Act") was signed into law on Jan. 2, 2013, avoiding dramatic changes to tax exemptions and tax rates

Delaware franchise tax frights

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • February 28 2013

I received the following email from a client the other morning: "Slight problem..my Delaware franchise tax report says I owe $45,000." For

Director fees update: substantial nexus and the property factor

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • February 25 2013

On August 27, 2010, we addressed the taxation of director fees in the article, Washington State B&O Tax on Director Fees. In that post, we addressed

A Washington State capital gains tax?

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • February 13 2013

It is possible. Two Senators have proposed a bill that would impose a 5 capital gains tax on capital gains in excess of $10,000 for persons filing

Qualifying advanced energy project program: IRS announces second phase

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • February 9 2013

The IRS has announced the second phase of the qualifying advanced energy project program to distribute the Section 48C tax credits that are available

IRS plans to release guidance on applying the “begun construction” test

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • February 5 2013

According to Tax Notes Today, the IRS discussed its plans to release guidance on applying the "begun construction" test for the production tax credit

Estate, gift, and GST taxes in 2013: American Taxpayer Relief Act of 2012 and other news

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • February 4 2013

The American Taxpayer Relief Act of 2012 (the "Act") was signed into law on Jan. 2, 2013, avoiding dramatic changes to tax exemptions and tax rates

Current Search

Suggested Facets

Author

Jurisdiction

Workarea

© Copyright 2006-2013 Globe Business Publishing Ltd | Cookies | Disclaimer | Privacy policy