We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 35

United States Supreme Court Decides South Dakota v. Wayfair, Overrules Decades of Precedent for Taxation of Remote Sales and Imposes New Responsibilities for Internet and Other Remote Sellers of Tobacco Products
  • Troutman Sanders LLP
  • USA
  • July 30 2018

On June 21, 2018, the United States Supreme Court issued its decision in South Dakota v. Wayfair. The decision overruled decades of prior precedent


FERC Finalizes Procedures for Evaluating Income Tax Cuts on Gas Pipeline Rates
  • Troutman Sanders LLP
  • USA
  • July 24 2018

On July 18, 2018, FERC issued Order No. 849, finalizing its procedures and regulations regarding the effect of reduced corporate income taxes on


FERC Affirms Policy on Income Tax Allowance for Gas Pipelines
  • Troutman Sanders LLP
  • USA
  • July 24 2018

On July 18, 2018, FERC affirmed its Revised Policy Statement on Treatment of Income Taxes (“Revised Policy Statement”), where FERC stated that it will


FERC to Review ADIT Methodology for Certain Public Utilities’ Formula Transmission Rates
  • Troutman Sanders LLP
  • USA
  • June 26 2018

On June 21, 2018, FERC issued an order instituting several proceedings, pursuant to section 206 of the Federal Power Act, to examine the methodology


IRS Issues Beginning of Construction Guidance for Solar
  • Troutman Sanders LLP
  • USA
  • June 25 2018

On June 22, 2018, the Internal Revenue Service (the “IRS”) issued Notice 2018-59, which provides long-awaited guidance on when


U.S. District Court Awards Summary Judgment to Debt Collector on “Tax Consequences” Disclosure in Collection Letter
  • Troutman Sanders LLP
  • USA
  • April 12 2018

On March 19, the United States District Court for the Western District of New York granted summary judgment to a debt collector who was sued for


Surrendering Social Security for the Sake of Student Debt Reduction: The Glacial Progress of the Student Security Act of 2017
  • Troutman Sanders LLP
  • USA
  • March 21 2018

Introduced in the House of Representatives on December 7, 2017, by Rep. Thomas A. Garret, Jr. (R-Va.), the Student Security Act of 2017 aims to


IRS’s Latest Predilection: Seizing Earned Income Tax Credit to Collect on Outstanding Student Loan Debts
  • Troutman Sanders LLP
  • USA
  • March 20 2018

In general, the federal government provides student loans to qualified Americans regardless of their credit history. To facilitate repayment and avoid


FERC Addresses Impact of Tax Cuts on Rates for Energy Companies and Eliminates Income Tax Allowance for Master Limited Partnerships
  • Troutman Sanders LLP
  • USA
  • March 20 2018

On March 13 and March 15, 2018, FERC took actions to address tax law changes resulting from the Tax Cuts and Jobs Act of 2017 for electricity, natural


White House Releases Highlights from President’s Proposed Budget
  • Troutman Sanders LLP
  • USA
  • March 15 2018

On February 12, the White House released its budget proposal for Fiscal Year 2018, a document that calls for numerous changes to the repayment and forgiveness