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Contemplating IRS safe harbor for rehabilitation credits and its impact on the energy investment tax credit

  • Foley & Lardner LLP
  • -
  • USA
  • -
  • January 6 2014

The IRS recently issued Revenue Procedure 2014-12, providing a safe harbor under which the IRS will not challenge partnership allocations of "section

IRS sheds additional light on new tax equity guidelines Rev. Proc. 2014-12, Historic Boardwalk, Section 47 tax credits, partnership flips, inverted leases

  • Chadbourne & Parke LLP
  • -
  • USA
  • -
  • January 6 2014

The Treasury and Internal Revenue Service provided insight last week into the thinking behind new guidelines the IRS issued on December 30 for tax

IRS publishes safe harbor for Historic Tax Credit investors

  • Duane Morris LLP
  • -
  • USA
  • -
  • December 31 2013

In an effort to stabilize the Federal Historic Tax Credit industry in the aftermath of the Third Circuit Decision in Historic Boardwalk Hall LLC

2011-2012 Massachusetts legislative session

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • October 4 2012

The formal legislative session for 2011-2012 concluded on July 31st

Alternative financing for hotel development: EB-5, New Markets Tax Credits, Historic Tax Credits and other public financing incentives

  • Jeffer Mangels Butler & Mitchell LLP
  • -
  • USA
  • -
  • June 5 2012

Four years after the collapse of the traditional financing markets for new hotel developments, most hotel developers are still struggling to find the necessary financing to fill the capital stack required to build new hotels

Pennsylvania gaming returns 5th year of rebates to property owners; Horseman stiffed

  • Duane Morris LLP
  • -
  • USA
  • -
  • May 7 2012

Pennsylvania property owners received increased rebates this year toward their school tax bills as part of the Commonwealth program of using a share of gaming tax revenue to aid citizen’s property tax burden

Alabama legislative update - week 7: economic incentives still a top priority

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • March 27 2012

Upon reaching the halfway mark of the 2012 Regular Session and before taking a week off, the Alabama Legislature continued their pro-business focus on job creation

New IRS regulations on repair expenditures impact hospitality industry

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • February 28 2012

The Internal Revenue Service (IRS) recently released long-awaited regulations governing the tax treatment of expenditures incurred to repair tangible property

EHP Glendale v. County of Los Angeles: intangibles in property tax assessment

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • August 31 2011

In a controversial recent decision, EHP Glendale v. County of Los Angeles, (2011) 193 Cal. App. 4th 262, the California Court of Appeal held that the trial court erred in granting summary judgment in favor of the taxpayer in a property tax appeal

2011 Minnesota legislative summary

  • Larkin Hoffman
  • -
  • USA
  • -
  • July 20 2011

Several changes have been made to Minnesota’s alcohol licensing laws