Articles

Results 1 to 5 of 134


New Tax Tribunal Ruling on Change-of-Residency Challenges

USA - January 13 2023 There seems to be an increased number of so-called "residency audits" being conducted by the Alabama Department of Revenue (ALDOR), as well as by…

Bruce P. Ely

With IRS Partnership Audits Ramping Up, Will More States Enact the MTC Model Statute?

USA - August 16 2022 Landmark changes in the federal income tax treatment of partnerships (including multi-member LLCs) became effective in 2018 for many more…

Bruce P. Ely

ADOR Grants Extension to Make PTE Tax Election for 2021 Tax Year

USA - June 24 2022 Readers may recall that the Alabama Legislature unanimously enacted an elective pass-through entity tax (PTE Tax) last year as a workaround to the…

Bruce P. Ely

Important Tax Legislation to Watch in the 2022 Alabama Regular Session

USA - December 16 2021 Because 2022 is an election year, the start date for the Alabama Legislature's regular session comes early: Tuesday, January 11. As we do annually…

Bruce P. Ely

Q&A: personal income taxes in the USA (Alabama)

USA - September 17 2021 This Q&A covers the essential legal and practical considerations surrounding personal income taxes in the USA (Alabama).

Bruce P. Ely, James E. Long, Jr.