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 83

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

Tax Court holds that “zeroing out” income through year-end bonus is ineffective because the C Corporation’s bonus check not backed with sufficient funds

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • October 27 2014

With the year-end planning season being just around the corner, tax advisors will again be expected to suggest that their C Corporations clients try

Clients & friends newsletter September 2014

  • Baker & McKenzie
  • -
  • Belgium, China, New Zealand, Saudi Arabia, United Kingdom, USA, Venezuela
  • -
  • September 30 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court denying the deductibility of stock option costs

Escaping taxes in bankruptcy through S corporations

  • Greenberg Glusker Fields Claman & Machtinger LLP
  • -
  • USA
  • -
  • September 29 2014

Shareholders of financially troubled S corporations may now be able to avoid the flow-through of taxes when the S corporation or its subsidiary files

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

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

Business law quarterlysummer 2014

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • August 25 2014

You may have encountered the term “bankruptcy remote”. It was coined to refer to a method of endowing a company with certain characteristics which

Goodwill owned by a shareholder can provide tax planning opportunities

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • July 16 2014

A recent U.S. Tax Court case reminds us that the personal goodwill owned by the principal shareholderemployee can provide significant tax planning