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Results: 1-10 of 16,110

Alternative simplified credit election final regulations issued

  • Steptoe & Johnson LLP
  • -
  • USA
  • -
  • February 26 2015

Today, Treasury and the IRS issued final regulations relating to the election of the alternative simplified credit (ASC) under Section 41(c)(5

Miscellaneous guidance - 26 February 2015

  • Steptoe & Johnson LLP
  • -
  • USA
  • -
  • February 26 2015

Revenue Procedure 2015-22 changes the addresses to which applications for opinion and advisory letters for Section 403(b) pre-approved plans should

South Carolina court changes the channel on cost of performance sourcing

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • February 26 2015

The South Carolina Administrative Law Court found that South Carolina does not source sales of services with a strict cost of performance method. The

Oklahoma Tax Commission sounds off on whether background music is subject to sales tax

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • February 26 2015

The Oklahoma Tax Commission determined in a letter ruling that certain sales of background music are subject to Oklahoma state sales tax. The

A real loss for New York: ALJ rejects hypothetical application of net operating loss

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • February 26 2015

A New York State Division of Tax Appeals Administrative Law Judge (ALJ) held that for banking franchise tax purposes a taxpayer did not have to

Washington state maintains the straight and narrow path: DOR finalizes interim policy on getty images case

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • February 26 2015

The Washington State Department of Revenue (DOR) issued an Excise Tax Advisory (ETA) making clear that Getty Images (Seattle), Inc. v. City of

White House budget recommends elimination of in-plan Roth rollovers of after-tax contributions

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 26 2015

As reported here, the Internal Revenue Code currently permits a plan design that allows plan participants to convert non-Roth after-tax contributions

2015-2016 Ohio budget bill proposes severance tax increase

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • February 26 2015

On Feb. 11, 2015, the biennial budget bill appropriating money for 2015 and 2016 was introduced in the Ohio House of Representatives. The bill

New Cadillac Tax guidance

  • Thompson Hine LLP
  • -
  • USA
  • -
  • February 26 2015

On Monday, February 23, 2015, the IRS issued Notice 2015-16, which describes potential approaches to the following issues relating to the Internal

IRS private letter ruling provides tax planning opportunities for healthcare companies

  • McGuireWoods LLP
  • -
  • USA
  • -
  • February 26 2015

The IRS recently issued PLR 201451009, providing that a management services company and two professional corporations (PCs) were members of the same