We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 38

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

IRS rules that some basis in solar system must be allocated to structural functions

  • Akin Gump Strauss Hauer & Feld LLP
  • -
  • USA
  • -
  • November 10 2014

On October 31, the IRS released Private Letter Ruling 201444025, which was addressed to a manufacturer of solar systems that are mounted on real

Local property tax exemption option for green construction authorized in New York State

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • July 30 2012

On July 18, 2012, New York Governor Andrew Cuomo approved legislation creating Real Property Tax Law Section 470, authorizing local jurisdictions to provide property tax incentives for commercial and residential construction projects that meet “green building” certification standards

Failure of BLM to base decision on administrative record results in vacation of right-of-way denial

  • Squire Patton Boggs
  • -
  • USA
  • -
  • November 30 2011

On September 28, 2011 the Interior Board of Land Appeals of the US Department of Interior (Board of Appeals) took the unusual step of setting aside a decision of the Bureau of Land Management denying three right-of-way applications filed by CAM-Colorado, LLC and CAM Mining LLC, both subsidiaries of Rhino Energy of Lexington, Kentucky

Court’s ruling on refinery valuation regulation may be a pyrrhic victory for taxpayers

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • September 10 2013

Last month, the California Supreme Court issued its decision in Western States Petroleum Assn. v. Board of Equalization, 304 P.3d 188 (2013), which

Proposed regulations provide REITs a framework for solar energy property

  • Mayer Brown LLP
  • -
  • USA
  • -
  • May 14 2014

On May 9, 2014, the US Internal Revenue Service (the "Service") issued proposed regulations (the "Proposed Regulations") that clarify the definition

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

2011 Minnesota legislative summary

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

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

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

Solar energy systems on California tax-exempt property

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • December 23 2013

California's Board of Equalization has provided guidance regarding the effect on a nonprofit's property tax exemption when solar energy systems are