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Results: 1-10 of 625

The low-income housing tax credit - 2013

  • Edwards Wildman Palmer LLP
  • -
  • USA
  • -
  • June 14 2013

The low-income housing tax credit is claimed annually over a ten-year period (the "Credit Period") which begins when a building is placed in service

Spike in real estate creates tax planning opportunities for south Florida property owners

  • Bilzin Sumberg Baena Price & Axelrod LLP
  • -
  • USA
  • -
  • June 14 2013

Although it may come as a surprise to many, it is no secret that South Florida property values are on the rise. Over the past few years, wealthy

REIT conversions

  • Alston & Bird LLP
  • -
  • USA
  • -
  • June 7 2013

LTR 201314002 has caused quite a buzz in the investment community. Stock pickers want to know how far the envelope can be pushed on the definition of

Ohio House hears testimony supporting the brownfield redevelopment tax credit

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • June 5 2013

The Ohio House of Representatives recently heard testimony in support of H.B. 135, which would authorize nonrefundable credits against the income tax

Proceed with caution, Part X: assessor should “vigorously” defend or settle property tax assessments; burden-shifting update; continuance denied; PTABOA loses authority; limits on exemption appeals; assessor’s “specious” argument on filing deadline

  • Faegre Baker Daniels
  • -
  • USA
  • -
  • June 4 2013

In this appeal of three vacant residential parcels in Gary, no representative of the Assessor’s office attended the administrative hearing. The

Taxpayer gets a break in connection with defective appraisal of donated property

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • May 20 2013

We have reported recently on several cases that emphasize the strictness of the rules relating to charitable contributions of appreciated property

Taxpayer successfully exchanges his former residence under Section 1031

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • May 20 2013

In Adams v. Commissioner (Tax Court, January 10, 2013), the taxpayer owned a home in San Francisco that he occupied as his principal residence. In

May 31 property tax appeal deadline and is there an opportunity for retroactive tax appeals?

  • Honigman Miller Schwartz and Cohn LLP
  • -
  • USA
  • -
  • May 17 2013

For most business property, including industrial and commercial real property, May 31, 2013 is the deadline for a Michigan Tax Tribunal appeal of the

Spotlight on Georgia: certain interesting tax developments

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • May 13 2013

In DeKalb County Board of Tax Assessors v. Presbytery of Greater Atlanta, Inc., a religious nonprofit corporation, not having a present need to use

Hidden state tax trap on real estate

  • Bilzin Sumberg Baena Price & Axelrod LLP
  • -
  • USA
  • -
  • May 9 2013

Miami residents have a long history of escaping to cooler climates during the summer months. While the advent of central air conditioning has made