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Results: 1-10 of 3,663

New Delaware Unclaimed Property Decision Further Complicates Landscape
  • McDermott Will & Emery
  • USA
  • September 29 2016

Another federal judge slams Delaware’s unclaimed property audit methodology but rejects the holder’s reliance on the priority rules as a defense to


BLG SALT Insights - Dark Boxes are Comparable Properties in Indiana
  • Bingham Greenebaum Doll LLP
  • USA
  • September 28 2016

Howard County Assessor v. Kohl's Indiana LP, No. 49T10-1502-TA-00004, 2016 Ind. Tax LEXIS 34 (Ind. Tax Ct. September 7, 2016) The Indiana Tax Court


Final Regulations Clarify Definition of “Real Property” for REIT Purposes
  • Paul Hastings LLP
  • USA
  • September 28 2016

On August 31, 2016, the Department of the Treasury ("Treasury") and the Internal Revenue Service (the "IRS") issued final regulations under section


Illinois House Revenue Committee Holds Hearing on Vacancy Fraud Act
  • Franczek Radelet PC
  • USA
  • September 28 2016

While overall there is little activity in the General Assembly, the House Revenue Committee is meeting today for a hearing on an interesting piece of


N.C. Court of Appeals: Absent Notice to the Federal Government, Foreclosure for Unpaid Local Taxes Won't Extinguish Federal Tax Lien
  • Womble Carlyle Sandridge & Rice LLP
  • USA
  • September 27 2016

North Carolina is a "pure race" state, for real estate title purposes. That is, "first to record an interest in land holds an interest superior to all


Final Regulations Define “Real Property” for REITs: Considerations for Renewable Energy and Transmission Assets
  • McDermott Will & Emery
  • USA
  • September 26 2016

The recently released final regulations are generally consistent with the 2014 proposed regulations in their treatment of renewable energy and


NYC Tax Appeals Tribunal Finds LLC Owes Real Property Transfer Tax Under Step Transaction Doctrine
  • Sutherland Asbill & Brennan LLP
  • USA
  • September 23 2016

The New York City Tax Appeals Tribunal held that the Petitioner, a Delaware LLC, owed New York City real property transfer tax (RPTT) on the transfer


Ninth Circuit Insulates California Tax Sale from Fraudulent Transfer Attack
  • Schulte Roth & Zabel LLP
  • USA
  • September 21 2016

“The price received at a California tax sale” properly held under state law “conclusively establishes ‘reasonably equivalent value’ for purposes


District Court Dismisses Disparate Impact Claim under the Fair Housing Act
  • BuckleySandler LLP
  • USA
  • September 16 2016

In The Inclusive Cmtys. Project, Inc. v. The Tex. Dep't of Hous. and Cmty., No. 3:08-cv-00546-D (N.D. Tex. Aug. 26, 2016), on remand from the Supreme


Final Regulations Clarify the Definition of “Real Property” Under the REIT Rules
  • Morrison & Foerster LLP
  • USA
  • September 14 2016

On August 31, 2016, the Treasury Department published final regulations (the “Final Regulations”) clarifying the definition of “real property” under