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US Senate Finance Committee unanimously approves FIRPTA reforms

  • Squire Patton Boggs
  • -
  • USA
  • -
  • February 20 2015

On February 11, 2015, the Senate Finance Committee approved a bill that would make significant changes to the Foreign Investment Real Property Tax

Recent decisions of interest

  • Squire Patton Boggs
  • -
  • USA
  • -
  • September 9 2008

Tax Commissioner may not exempt property from taxation unless the exempt use began by the tax lien date (January 1) of the year for which the exemption is sought

PPL Montana, LLC v. Montana: SCOTUS issues first navigability-for-title decision in 81 years

  • Squire Patton Boggs
  • -
  • USA
  • -
  • July 13 2012

The last time the US Supreme Court took on a case where the primary issue was determining river navigability for title purposes under the equal footing doctrine, the country was mired in economic depression, car manufacturers were going out of business, and drought was consuming the west

Applicable Federal Rates and Housing Tax Credit Applicable Percentages for November 2008

  • Squire Patton Boggs
  • -
  • USA
  • -
  • October 30 2008

The US Treasury (Internal Revenue Service) issues a revenue ruling each month with interest rates

Guidance issued to taxpayers electing application of new law eliminating need for surety bonds to dispositions occurring before July 30, 2008

  • Squire Patton Boggs
  • -
  • USA
  • -
  • October 30 2008

The Internal Revenue Service (IRS) recently issued Revenue Procedure 2008-60 applicable to taxpayers maintaining surety bonds (Form 8693 Low Income Housing Credit Disposition Bond) or Treasury Direct Accounts (TDA) due to dispositions of interests in low-income housing projects prior to July 30, 2008

IRS clarifies applicability of 9 percent floor for non-federally subsidized new buildings

  • Squire Patton Boggs
  • -
  • USA
  • -
  • November 17 2008

On November 13, 2008 the Internal Revenue Service (the Service) issued IRS Notice 2008-106 (the Notice) clarifying the applicability of the 9-percent applicable percentage floor for non-federally subsidized new buildings that are placed in service after July 30, 2008 and before December 31, 2013 (the Applicable Placed in Service Dates) when an irrevocable applicable percentage election by a taxpayer was made on or before July 30, 2008

Applicable percentages for federal rates and housing tax credit

  • Squire Patton Boggs
  • -
  • USA
  • -
  • November 30 2008

The US Treasury (Internal Revenue Service) issues a revenue ruling each month with interest rates

President to sign the Housing and Economic Recovery Act of 2008

  • Squire Patton Boggs
  • -
  • USA
  • -
  • July 31 2008

Congress passed and sent on July 26, 2008 to the President for his signature the Housing and Economic Recovery Act of 2008 (the Act), which will become effective on the date the President signs the bill (Effective Date

Applicable federal rates and housing tax credit applicable percentages for August 2010

  • Squire Patton Boggs
  • -
  • Japan, USA
  • -
  • July 26 2010

The US Treasury (Internal Revenue Service) issues a revenue ruling each month with interest rates

Recent decisions of interest

  • Squire Patton Boggs
  • -
  • USA
  • -
  • May 4 2010

The "public-duty rule" adopted by the Ohio Supreme Court in Sawicki v. Ottawa Hills (1988), 37 Ohio St. 3d 222 (which ruled on a matter that arose prior to the enactment of R.C. Chapter 2744), is not applicable in civil actions brought against employees of political subdivisions for wanton or reckless conduct