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.

Search results

Order by: most recent most popular relevance

Results: 1-10 of 3,609

2015 Cook County Assessments Show First Upturn in Seven Years
  • Franczek Radelet PC
  • USA
  • August 22 2016

For the first time in seven years, the trend line for assessed value in Cook County is pointing up. Beginning with the 2008 assessment year when we

Pre-immigration and Non-U.S. Resident Planning
  • Jeffer Mangels Butler & Mitchell LLP
  • USA
  • August 18 2016

Foreign individuals who intend to permanently reside in the U.S., or do not intend to reside in the U.S. but intend to own U.S. property, need

IRS Simplifies Section 83(b) Election Process
  • Morrison & Foerster LLP
  • USA
  • August 15 2016

Under Section 83(b) of the Internal Revenue Code ("Section 83(b)"), a taxpayer who receives certain property subject to vesting as compensation for

IRS Finalizes Regulations Eliminating Requirement to File 83(b) Election with Tax Return
  • Paul Hastings LLP
  • USA
  • August 15 2016

On July 25, 2016, the IRS finalized regulations on procedures for making an election under Section 83(b) of the Internal Revenue Code of 1986, as

Solar Industry Update: What’s on the Back of My Ballot? What Amendment 4 Is All About
  • Shumaker Loop & Kendrick
  • USA
  • August 15 2016

If you vote by mail, then you've likely already received your August 30 primary ballot with a proposed amendment to the Florida constitution on the

New 50(d) guidance
  • Spencer Fane LLP
  • USA
  • August 15 2016

The Internal Revenue Service (IRS) has recently issued temporary regulations with respect to income inclusion rules under Section 50(d) of the

Settlement Reached in Temple-Inland; Delaware Internally Reviewing Unclaimed Property Audit Practices
  • McDermott Will & Emery
  • USA
  • August 11 2016

The court case challenging Delaware’s unclaimed property audit methodologies has settled following an opinion brutalizing Delaware’s position. This

New York State Regulator Finalizes Definitions Under Amended Brownfield Program Relating to Eligibility For Tangible Property Credits For New York City Brownfield Projects
  • Greenberg Traurig LLP
  • USA
  • August 9 2016

On July 29, the Department of Environmental Conservation (DEC) adopted a new rule for the Brownfields Cleanup Program (BCP) to effectuate the

2015-2016 Massachusetts Legislative Session Ends
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • August 8 2016

After a mad scramble to take action before their midnight deadline, Massachusetts lawmakers closed the 20152016 legislative session by passing five

August 2016 Utah Legislative Update
  • Holland & Hart LLP
  • USA
  • August 5 2016

The Utah Farmland Assessment Act (commonly called “Greenbelt”) was passed in 1969 and allows qualified agricultural property to be assessed and taxed