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Pennsylvania Bill Seeks to Reverse Department’s Questionable Position On Full Expensing

USA - February 12 2018 Under the Tax Cuts and Jobs Act of 2017 (“Federal Tax Reform”), Internal Revenue Code (“IRC”) section 168(k) provides 100% immediate expensing for…

Lindsay LaCava

The New Norm For Abandoned and Unclaimed Property in Delaware

USA - October 23 2017 Since the beginning of 2017, Delaware’s abandoned and unclaimed property law has undergone continuous statutory and regulatory changes, e.g., the…

Matthew S. Mock

Florida’s Sourcing of Receipts from Services - A Trap for the Unwary Or An Opportunity for the Advised?

USA - October 3 2017 The Florida Department of Revenue (the “Department”) recently published Technical Assistance Advisement No. 17C1-004 (decided Apr. 17, 2017, published…

David Pope

Big Changes for Illinois Unclaimed Property Law - Holders Beware!

USA - August 28 2017 Holders of unclaimed property should take note that Illinois’ state budget bill, SB 9, enacted July 7, 2017, includes significant changes to Illinois’…

Matthew S. Mock

California Chief Counsel Ruling On Market-Based Sourcing - A Common (Sense?) Rule Emerges

USA - August 15 2017 Earlier this year, the California Franchise Tax Board (the “FTB”) issued Chief Counsel Ruling 2017-01 (the “2017 Ruling”), which addresses the…

Maria Eberle