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Results: 1-10 of 373

NYC proposed tax code changes would affect businesses large and small

  • Caplin & Drysdale, Chartered
  • -
  • USA
  • -
  • January 13 2015

A proposal by the Mayor of New York City to change the City's corporate tax structure would, for the first time,tax certain businesses that have no

IRS Chief Counsel advice: S corporation’s “Accumulated Adjustments Account” does not survive termination and subsequent re-election of Subchapter S status

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • December 23 2014

The shareholders of a corporation that has elected to be treated as an S corporation are taxed each year on the corporation's taxable income. In

Non-managing member of LLC liable for New York sales tax

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • December 23 2014

A recent Administrative Law Judge decision evaluated a provision of New York tax law that treats all members of a limited liability company (LLC) as

Tribunal amends decision upholding disallowance of nonresident partner’s loss from disposition of partnership interest

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • December 9 2014

Last April, the New York State Tax Appeals Tribunal issued a decision holding that a nonresident partner in a partnership that owned New York City

Why am I taxed now on my future receipts: the woes of a profits interest

  • Akin Gump Strauss Hauer & Feld LLP
  • -
  • USA
  • -
  • December 2 2014

Companies often grant stock options to incentivize employees and so that their interests are aligned with the future success of the company, and

Financing IDA projects in New York State

  • Phillips Lytle LLP
  • -
  • USA
  • -
  • November 26 2014

Beginning in the 1960’s, a number of states enacted statutes that created quasi-governmental entities empowered to encourage economic development and

Comparison of exit transaction structure

  • Bryan Cave LLP
  • -
  • USA
  • -
  • November 19 2014

Because of taxes, the type of entity you have selected for your company may substantially impact the amount of money shareholders take home after

Limited liability company and corporation

  • Bryan Cave LLP
  • -
  • USA
  • -
  • November 19 2014

When working with start-up companies we are frequently asked whether it is preferable to form a new entity as a corporation or as a limited liability

What’s in a name: independent contractor v. employee

  • Bryan Cave LLP
  • -
  • USA
  • -
  • November 19 2014

One of the earliest decisions a start-up will make is whether it will engage independent contractors or hire employees. Some new businesses prefer to

Corporate inversions: slowed but not stopped

  • Chadbourne & Parke LLP
  • -
  • USA
  • -
  • November 17 2014

The US Treasury outlined six measures in late September that the Internal Revenue Service plans to implement in future regulations to discourage US