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Results: 1-10 of 35

Religious institutions: August 2014

  • Holland & Knight LLP
  • -
  • USA
  • -
  • August 6 2014

The IRS allegedly has a procedure in place for "signature authority" to initiate a church tax investigation or examination, subject to an independent

A taxing situation: Pennsylvania realty transfer taxes & oil and gas conveyances

  • Reed Smith LLP
  • -
  • USA
  • -
  • March 4 2014

Conveying oil and gas interests in Pennsylvania raises the question as to whether the document conveying the interest is subject to realty transfer

Treasury releases guidance describing process for evaluating cost basis for Treasury Grant purposes

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • July 1 2011

On June 30, 2011, the Treasury Department released guidance describing the process for evaluating the cost basis of projects qualifying for a Treasury Grant under Section 1603 of the American Recovery and Reinvestment Act

2014 Maryland General Assembly passes bills affecting construction industry

  • Ober Kaler
  • -
  • USA
  • -
  • May 21 2014

A number of bills were passed during the Maryland General Assembly's 2014 legislative session that will impact certain sectors of the construction

Investment in renewable energy projects by real estate investment trusts and master limited partnerships

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • August 16 2012

Recently, Senator Chris Coons and Senator Jerry Moran introduced a bill to expand the use of Master Limited Partnerships to finance renewable energy projects

2014 summary of new Maine laws

  • Pierce Atwood LLP
  • -
  • USA
  • -
  • May 14 2014

This year's 2nd regular legislative session was focused largely on budget matters, carry over legislation and a Limited number of new bills. Most

Kansas Court of Appeals defines the interests created by an oil and gas lease and rules that the doctrine of merger terminated separate interests in tax case

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • July 29 2014

The Kansas Court of Appeals recently decided the 2011 Protest of Robert E. Barker. At issue in the Barker case was the question of whether a county

Recent developments regarding five-percent safe harbor for 1603 grant

  • Stoel Rives LLP
  • -
  • USA
  • -
  • December 9 2011

To qualify for a grant in lieu of tax credits for specified energy property under section 1603 of Division B of the American Recovery and Reinvestment Act of 2009 ("section 1603"), qualifying property must be placed in service in 2009, 2010, or 2011, or, if it is not placed in service during that period, construction must begin in 2009, 2010, or 2011 and the property must be placed in service before the applicable "credit termination date."

2011 Minnesota legislative summary

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

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

Tenth Circuit affirms Tax Court’s decision that conservation easements had little value

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • April 4 2014

Most recent conservation easement cases have concerned technical requirements for deduction. Few have delved deeply into the determination of the