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Results: 1-10 of 3,137

11th Circuit and Tax Court Side With Property Owner on Conservation Easement Valuation
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • February 8 2016

On February 5, 2016, the U.S. Court of Appeals for the Eleventh Circuit, in the case of Palmer Ranch Holdings, LTD, et al., v. Commissioner of


FIRPTA reform under the Protecting Americans from Tax Hikes Act of 2015: key points for non-US investors
  • DLA Piper LLP
  • USA
  • February 4 2016

Among the reforms and provisions in the Protecting Americans From Tax Hikes Act of 2015 are several important changes to the Foreign Investment in


Tax Exemption of Board-Owned Real Estate
  • Roetzel & Andress
  • USA
  • February 2 2016

On December 30, 2015, the Ohio Supreme Court issued a decision that signals a departure from how the Tax Commissioner of Ohio will treat real estate


Property Tax on Italian Photovoltaic Plants to Decrease Sharply
  • McDermott Will & Emery
  • USA
  • February 2 2016

There is good news for owners of photovoltaic (PV) plants in Italy. In circular no. 2E, released on 1 February 2016 (the circular), the Italian


Significant Changes to U.S. Taxation of REITs and Investments by Non-U.S. Investors in Real Property under the PATH Act
  • Proskauer Rose LLP
  • USA
  • February 2 2016

On December 18, 2015, President Obama signed into law an omnibus appropriations bill which included the Protecting Americans from Tax Hikes Act of


Fourth Circuit affirms priority of tax lien over failed chapter 11 professional fees
  • Schulte Roth & Zabel LLP
  • USA
  • February 2 2016

A federal "secured tax claim takes priority over a professional's claim to fees" in an aborted Chapter 11 case, held the U.S. Court of Appeals for


New FIRPTA Reform Creates PATH to Potential Benefits for Existing REITs and Foreign Investors in the United States
  • Reed Smith LLP
  • USA
  • February 1 2016

On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (the "PATH Act"). Among other changes, the


Florida Homeowner Associations and Federal Income Tax Considerations
  • Jimerson & Cobb P.A.
  • USA
  • January 29 2016

Homeowners’ associations in Florida are governed by Florida Statute Chapter 720. This chapter of the Florida Statutes is known as the Homeowners’


Indiana Property Taxes: Reminder of Earlier Exemption Application Deadline Beginning in 2016
  • Hall Render Killian Heath & Lyman PC
  • USA
  • January 29 2016

As a result of legislation passed by the Indiana General Assembly in 2014, two important property tax dates are changing for 2016 and going forward


New Federal Bill Would Allow Risk Retention Groups to Cover Property
  • Locke Lord LLP
  • USA
  • January 29 2016

A bill recently introduced in the House seeks to expand the authority of Risk Retention Groups ("RRGs") to write property, and not just commercial