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Federal Rule and Ninth Circuit opinion create huge opportunities on Indian land

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • April 9 2014

In a set of comprehensive regulations affecting non-agricultural leasing on Indian land, the Department of the Interior, Bureau of Indian Affairs made

Continuing care retirement community denied property tax exemption

  • Franczek Radelet PC
  • -
  • USA
  • -
  • April 7 2014

The Illinois Appellate Court recently upheld the denial of a property tax exemption on both charitable and religious grounds for the Meridian Village

Changes for non-profits in New York

  • Bryan Cave LLP
  • -
  • USA
  • -
  • April 4 2014

New York's Non-Profit Revitalization Act of 2013 means changes for non-profits participating in low-income housing tax credit transactions ("LIHTC"

Tenth Circuit affirms Tax Court’s decision that conservation easements had little value

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • April 4 2014

Most recent conservation easement cases have concerned technical requirements for deduction. Few have delved deeply into the determination of the

The Housing Finance Reform and Taxpayer Protection Act of 2014

  • Dechert LLP
  • -
  • USA
  • -
  • April 1 2014

This article provides a brief summary of the key provisions of a new bi-partisan Senate Bill, based on the Housing Finance Reform and Taxpayer

North Dakota state law limiting conservation easements to 99 years prevents tax deduction

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • March 28 2014

A conservation easement in North Dakota was disqualified for a charitable contribution deduction because the state's law limits easements to a

Comments on draft LIHTC audit guide due

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 28 2014

On March 27th, the Tax Credit-Equity Financing Committee of the ABA Forum on Affordable Housing and Community Development Law submitted comments on

Special Dividends in year of REIT election treated as distributions of property

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 27 2014

In Private Letter Ruling 201404005 (the "PLR"), the IRS provides additional confirmation and clarification regarding the treatment of a REIT special

D.C.’s less charitable approach to property tax exemptions for non-profits

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • March 27 2014

Under District of Columbia law, organizations that own buildings in D.C. used for purposes of public charity principally in the District are entitled

Florida state cases - 26032014

  • Carlton Fields Jorden Burt
  • -
  • USA
  • -
  • March 26 2014

Reversal of summary final judgment of foreclosure because of disputed issues of fact concerning amount of rents received from property that should