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Arizona’s 2015 TPT amendments have 99 problems, but origin sourcing ain’t one

  • McDermott Will & Emery
  • -
  • USA
  • -
  • January 29 2015

Arizona’s Transaction Privilege Tax has always been an anomaly in the traditional state sales tax system. Contrary to some commentators, however, the

IRS private letter ruling on non-conventional real estate assets enables taxpayer to convert to REIT: key points

  • DLA Piper LLP
  • -
  • USA
  • -
  • January 29 2015

The Internal Revenue Service recently released a private letter ruling regarding the treatment of certain assets as qualifying "real estate" for real

Congressional tax exemption on federal mortgage entities; Alabama Business Privilege Tax Act

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • January 26 2015

In this week’s ALWU, we share with you a decision from the 11th Circuit Court of Appeals and a decision from the Alabama Court of Civil Appeals

No tax on subdivision

  • Cozen O'Connor
  • -
  • USA
  • -
  • January 26 2015

A panel of the Commonwealth Court held that taxpayers could not be reassessed when they subdivided a parcel into two parcels but retained title. Raup

New tax rules for tangible property

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • January 23 2015

Progress always requires change, and progress in the way we tax tangible property is no exception. The tangible property rules have long been one of

Credible evidence is key to real estate professional exception under passive activity loss rules

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • January 21 2015

Like a great teacher, Judge Kerrigan has used two different cases in the Tax Court to illustrate how a taxpayer can substantiate his activities to

State historic tax credits provide incentive to rehabilitate historic buildings in Texas

  • Munsch Hardt Kopf & Harr PC
  • -
  • USA
  • -
  • January 16 2015

During the 2013 Legislative Session, the Texas Legislature established a state tax credit against franchise taxes equal to 25 percent of eligible

Challenging New York City real property taxes

  • Akerman LLP
  • -
  • USA
  • -
  • January 15 2015

New York City faces a continuing decline in state and federal funding. Increased property taxes continue to be a reliable revenue stream to fund

The valuation process for LIHTC projects in financial distress: part II

  • Thompson Coburn LLP
  • -
  • USA
  • -
  • January 14 2015

This post is part of a continuing series on the Credit Report Blog on the subject of workouts and bankruptcies involving low-income housing tax

New Jersey tax appeal time

  • McCarter & English LLP
  • -
  • USA
  • -
  • January 13 2015

It is property tax appeal season in New Jersey. If you own or lease commercial, residential andor investment property in New Jersey, now is the time