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Kentucky unitary and consolidated returns - navigating the matrix

USA - August 28 2018 Is it true that there are no new ideas, only rediscoveries? The 2018 Kentucky General Assembly rediscovered both unitary combined reporting and...

Mark A. Loyd, Brad Hasler, Brett J. Miller, Stephanie M. Bruns, Jeffrey T. Bennett.


IRS continues to release guidance for the new centralized partnership audit regime

USA - August 21 2018 The IRS continues to issue both final and proposed regulations clarifying the operation of the centralized partnership audit regime. The centralized...

Mark A. Loyd, Brett J. Miller, Ross D. Cohen, Charles J. Lavelle, Stephanie M. Bruns.


Are You Ready? Nonprofits must charge Kentucky sales tax on fundraising event tickets, memberships, and more, starting July 1, 2018

USA - June 28 2018 Beginning July 1, 2018, nonprofits will be required to collect and remit 6 sales tax to the Kentucky Department of Revenue on "admissions," which...

Mark A. Loyd, Brad Hasler, Brett J. Miller, Stephanie M. Bruns, Jeffrey T. Bennett.


Kentucky Supreme Court limits charitable tax exemption to property taxes only

USA - June 25 2018 Delving deeply into the history of the charitable exemption from taxes under Section 170 of the Kentucky Constitution as well as the use tax, the...

Mark A. Loyd, Brad Hasler, Brett J. Miller, Stephanie M. Bruns, Jeffrey T. Bennett.


Kentucky Supreme Court limits charitable tax exemption to property taxes only

USA - June 25 2018 Delving deeply into the history of the charitable exemption from taxes under Section 170 of the Kentucky Constitution as well as the use tax, the...

Mark A. Loyd, Brad Hasler, Brett J. Miller, Stephanie M. Bruns, Jeffrey T. Bennett.