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Results: 1-10 of 76

IRS Plans to Increase Taxes on Family Businesses through New Valuation Rules
  • Dykema Gossett PLLC
  • USA
  • August 11 2016

On August 2, 2016, the United States Treasury Department (the “Treasury Department”) released proposed regulations under Section 2704 of the Internal


Implications of Proposed DebtEquity Regulations Extend Far Beyond Anti-Inversion Measures
  • Dykema Gossett PLLC
  • USA
  • May 2 2016

On April 4, 2016, Treasury released proposed regulations under Section 385 of the Internal Revenue Code (“Code”) governing when intercompany debt


Private Equity Funds Unexpectedly Liable for Pension Liabilities of Portfolio Company; Possible Impact on Fund Income Tax Positions
  • Dykema Gossett PLLC
  • USA
  • April 27 2016

A March 28, 2016, decision by the U.S. District Court for the District of Massachusetts in Sun Capital Partners III, LP v. New England Teamsters &


Michigan Clarifies Taxation of Online Software Services and Provides Refund Opportunities
  • Dykema Gossett PLLC
  • USA
  • February 5 2016

The application of the Michigan sales and use taxes to payments for remote access to software programs has been a controversial subject for many


In Gillette, the Michigan Court of Appeals upholds retroactive repeal of the Multistate Tax Compact
  • Dykema Gossett PLLC
  • USA
  • October 7 2015

On September 29, 2015, a three-judge panel of the Michigan Court of Appeals unanimously affirmed a lower court decision upholding Michigan's


United States Tax Court ruling highlights importance of record-keeping for charitable contributions
  • Dykema Gossett PLLC
  • USA
  • April 13 2015

The United States Tax Court's decision in Kunkel v. Commissioner, T.C. Memo 2015-71 (April 8, 2015), illustrates the importance of maintaining


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


Michigan Supreme Court approves MBT refunds based on MTC election
  • Dykema Gossett PLLC
  • USA
  • July 16 2014

On July 14, 2014, the Michigan Supreme Court issued its opinion in International Business Machines v Michigan Dep't of Treasury and, in a 4-3


Michigan Supreme Court holds a purchaser can be liable for use tax on a transaction that is also subject to the sales tax
  • Dykema Gossett PLLC
  • USA
  • June 27 2014

In a split decision, the Michigan Supreme Court held that retail purchasers are liable for the Michigan use tax unless they can prove that they paid


“Objectively reasonable” interpretation of FACTA averts liability
  • Dykema Gossett PLLC
  • USA
  • June 11 2014

In Hammer v. Sam's E., --- F. 3d ---, 2014 U.S. App. LEXIS 10452 (8th Cir. June 5, 2014), the Eight Circuit Court of Appeals affirmed the District