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Minnesota issues Revenue Notice regarding apportionment of compensation paid to nonresident corporate board members

  • Dorsey & Whitney LLP
  • -
  • USA
  • -
  • September 15 2014

On August 25, 2014, the Minnesota Department of Revenue released Revenue Notice 14-02, which provides an alternative method of apportioning

Private ruling endorses taxpayer-friendly reading of “qualified small business” under Section 1202

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • September 15 2014

On September 5, 2014, the Internal Revenue Service ("IRS") released Private Letter Ruling 201436001 (the "Ruling"), which found that a company

Limited partners of investment managers may be subject to self-employment taxes

  • Bingham McCutchen LLP
  • -
  • USA
  • -
  • September 15 2014

On September 5, 2014, the Internal Revenue Service ("IRS") issued Chief Counsel Advice 201436049 (the "CCA"), concluding that members of an

Retailer whistleblower victory

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • September 15 2014

As reported in our March 2012 issue, a multitude of whistleblower suits were filed, by an opportunistic Chicago based law firm in the wake of the

Delaware extends its voluntary disclosure program through September 30

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • September 15 2014

Over 50 of U.S. publicly traded corporations are organized in Delaware, permitting them to take advantage of the state's favorable and flexible

Why does my joint venture pay corporate taxes? When tax status doesn’t match state form

  • Akin Gump Strauss Hauer & Feld LLP
  • -
  • USA
  • -
  • September 12 2014

Most of the time the state-law classification of an entity and its federal income tax classification match. A corporation will be taxed as a

State revenue departments misapplying federal tax law

  • McDermott Will & Emery
  • -
  • USA
  • -
  • September 9 2014

State income tax laws generally build on federal tax law. The typical pattern is to begin the calculation of state taxable income with federal

New York ALJ rejects retroactive application of statute

  • McDermott Will & Emery
  • -
  • USA
  • -
  • September 8 2014

State courts generally have allowed legislatures a fair amount of flexibility in adopting retroactive statutes, but a recent New York case held that

No sales tax on transfer of tangible personal property to LLC in exchange for membership interest in LLC

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • September 3 2014

The Department of Taxation and Finance has ruled that the transfer of tangible personal property to a New York limited liability company in exchange

State tax department unveils corporate tax reform guidance on web site

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • September 3 2014

The Department of Taxation and Finance has placed on its web site an important special section devoted to developments under the recently enacted