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Last update: Mar 20, 2007
Greenberg Traurig: Dutch Investment Climate Boosted with 2007 Tax Bill Jun 01, 2006
Last week, the Dutch government filed its 2007 corporate income tax bill with the lower house of the Dutch parliament. The bill improves the Netherlands as a reliable and attractive tax jurisdiction
Greenberg Traurig: Gertrude Stein Was Wrong: A dollar is a dollar is a dol... Mar 01, 2006
HOW US BUSINESS MANAGES ITS TAX LIABILITY. In fact, as well-managed U.S.-based companies continue to collect amazing hoards of cash in low-tax offshore jurisdictions, the CFOs and other financial managers are coming to this remarkable realization: Not all dollars are worth the same amount
Greenberg Traurig: Why Economic Development Tax Incentives Are in Trouble Feb 27, 2006
It has become the rare exception where a company contemplating an expansion or relocation does not consider available tax incentives. DaimlerChrysler was entitled to the Ohio investment tax credit for the purchase of equipment for the plant
McDermott: Proposed Tax-Exempt Hospital Responsibility Act Creates... Jan 31, 2006
McDermott - Newsletters - Proposed Tax-Exempt Hospital Responsibility Act Creates Charity Care Requirements if (document. selectedIndex=0; } Please select a language: English German PUBLICATIONS NEWSLETTERS PROPOSED TAX-EXEMPT HOSPITAL RESPONSIBILITY ACT CREATES CHARITY CARE REQUIREMENTS January 31, 2006 On January 23, 2006, the Illinois Attorney General (AG) proposed two pieces of legislation, that, if passed, will have a significant impact on all hospitals in Illinois, particularly tax-exempt,
Haynes and Boone: 11/28/2005 - Analysis of Texas Supreme Court?s opinion ... Nov 28, 2005
Gibbons: Condemnation in New Jersey: No Place to Run; No Place t... Nov 25, 2005
...hat a year it has been for owners of private property. This past spring, in Kelo v. City of New London, the United States Supreme Court stunned many with its ruling that condemnation of residential and mixed use property for private development that is ostensibly intended to enhance the tax base is a "public use", and therefore, permissible under the takings clause of the FifthAmendment of the U.S. Constitution -- even if it benefits the private developer
Gibbons: Condemnation in New Jersey: No Place to Run; No Place t... Oct 31, 2005
Mount Laurel Township vs. Mipro Homes, L.L.C. By Robert E. David What a year it has been for owners of private property. 2655 (2005), the United States Supreme Court stunned many with its ruling that condemnation of residential and mixed use property for private development that is ostensibly intended to enhance the tax base is a "public use", and therefore, permissible under the takings clause of the Fifth Amendment of the U.S. Constitution -- even if it benefits the private developer
Porter Wright: What is the Commercial Activity Tax (CAT)? Oct 25, 2005
...xsp; What is the Commercial Activity Tax (CAT). 10/25/2005 Major changes have occurred to the Ohio tax code that affect many Ohio business taxpayers
Greenberg Traurig: IRS Increases Enforcement Activity for Non-Profits; Con... Aug 01, 2005
IRS Examines Tax-Exempt Compensation Late last year, the Tax-Exempt and Government Entities Division of the Internal Revenue Service announced that its top priority for 2005 was to strengthen its enforcement presence within the tax-exempt community. It launched the Tax-Exempt Compensation Enforcement Project, and will have contacted approximately 2,000 tax-exempt organizations by year end with inquiries as to the compensation paid (generally for the year 2002) by those entities
Miller Canfield: Hot Points Summer 2005 Jul 01, 2005
...lthough parents often continue to treat 18-year-old offspring as dependents for tax purposes, and provide medical insurance for them as if they were minors, all the rules change with the arrival of that significant birthday. TAX-EXEMPT INDUSTRIAL DEVELOPMENT REVENUE BONDS Financing for large projects that involve land purchase, building, equipment acquisition, or infrastructure development may be available through these bonds, which--because their interest is exempt from federal (and sometimes
Sills Cummis: James M. Hirschhorn - A Cheer and a Half for the Proper... Jun 20, 2005
New Jersey Law Firm - Sills Cummis - Article James M. Hirschhorn - A Cheer and a Half for the Property Tax Newark, NJ -- 6/20/2005 2005 June Op Ed Hirschhorn. pdf Author: James M. Hirschhorn Publication: New Jersey Law Journal Related Attorney Hirschhorn, James M.
McDermott: New Congressional Scrutiny of Hospital Tax-Exempt Statu... Jun 02, 2005
McDermott - Newsletters - New Congressional Scrutiny of Hospital Tax-Exempt Status if (document. selectedIndex=0; } Please select a language: English German PUBLICATIONS NEWSLETTERS NEW CONGRESSIONAL SCRUTINY OF HOSPITAL TAX-EXEMPT STATUS June 2, 2005 Tax-exempt hospitals should pay close attention to new Congressional scrutiny of their tax-exempt status under the Internal Revenue Code
Sullivan & Worcester: Tax Incentives at Risk After Federal Court Decision Feb 01, 2005
In addition, taxpayers may have an opportunity to preserve benefits already received by arguing that any denial of tax incentives should be prospective only. Conversely, competitors of a taxpayer that enjoys tax incentives may now be able to level the playing field by arguing for denial of such benefits under Cuno
Blank Rome: Health Law Insights Jan 01, 2005
A magistrate in Pennsylvania found that claims brought under federal tax law against the University of Pittsburgh Medical Center for breach of its duty to provide care to patients without insurance lacked merit. A federal court in Michigan also found that federal tax law claims made by plaintiffs failed as a matter of law and rejected claims allegedly arising under the FDCPA. Burton v. William Beaumont Hospital, E.D. Mich
Seyfarth Shaw: One Minute Memo - Chapter 121A Does Not Cap ?In Lieu of... Nov 19, 2004
The developer is exempt from paying real and personal property tax for a period of time, but in lieu of taxes the developer must make an excise payment described in Section 10 and may agree to make additional payments in the contract with the city or town. At the time of the execution of the contract, the combined payments were less than the tax payments the developer would have otherwise paid
Goodwin Procter: Financial Services Alert Oct 26, 2004
New Federal Tax Legislation Enacted into Law On October 22, 2004, President Bush signed into law the American Jobs Creation Act of 2004. ("AJCA"), a bill that modifies a wide range of provisions in federal income tax law
Gibbons: State Takes Control Over Development Decisions for Hund... Oct 15, 2004
To cushion the effect of the statute on municipalities, the statute establishes a "Highlands Municipal Property Tax Stabilization Fund," to be funded by a specially created "Highlands Protection Fund" in the Department of Treasury (Section 21), for the purpose of compensating "qualified municipalities," i.e., those municipalities that are wholly or partly within the preservation area and (after its adoption) have master plans and development regulations that conform to the regional master plan,
Morrison & Foerster: State and Local Tax Insights -- Fall 2004 Oct 02, 2004
Morrison ter - Bulletin - STATE AND LOCAL TAX INSIGHTS STATE AND LOCAL TAX INSIGHTS This update addresses recent state and local tax developments. State Tax Insights Editors Mitchell A. NewmarkPilar M. Sansone State Tax Group San Francisco Thomas H. Steele Charles J. Moll III Peter B. Kanter Andres Vallejo Pilar M. Sansone Troy M. Van Dongen William H. Weissman Denver Thomas H. Steele New York Paul H. Frankel Hollis L. Hyans Craig B. Fields Irwin M. Slomka Michael A. Pearl Amy F. Nogid Roberta
Lowenstein Sandler: New Jersey Enacts Income Tax Increase and Domestic Part... Aug 01, 2004
G Tax and Estate Planning Alert. August 2004 New Jersey Enacts Income Tax Increase and Domestic Partnership Act By Brian A. Silikovitz, Esq
Gibbons: Corporate and Finance Alert Jul 15, 2004
97% rate applies to income over $500,000 for all taxpayers regardless of whether they file as married filing a joint return, head of household, surviving spouses, or unmarried individuals. The new tax rate will be enforced in part by a withholding tax of 12% on salaries and wages in excess of $500,000 in a given taxable year
Michael Best & Friedrich: Tax & Wealth Planning Services Update (Summer 2004) Jul 01, 2004
Tax h Planning Services - Summer 2004 Summer 2004 Beware of the AMT [click on title for full article] Lurking in the tax code since 1969, the alternative minimum tax (“AMT”) was originally enacted to ensure that individual taxpayers with high income and/or large deductions paid some minimum amount of federal income tax. Whatever the wisdom of the AMT’s original purpose, recent changes in the federal income tax law (including, perhaps ironically, reductions in the regular federal income tax
Lane Powell: Are You Paying Too Much Property Tax? May 12, 2004
ARE YOU PAYING TOO MUCH PROPERTY TAX. TAX SAVINGS OPPORTUNITIES FOR NURSING HOMES, ASSISTED-LIVING FACILITIES AND HOSPITALS
Morrison & Foerster: Maryland Tax Court Holds Lease Termination Payment Not ... Apr 23, 2004
Morrison ter - Legal Update - Maryland Tax Court Holds Lease Termination Payment Not Subject To Sales Tax State and Local Tax Insights -- Spring 2004 Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations. Spring 2004 Maryland Tax Court Holds Lease Termination Payment Not Subject To Sales Tax By Michael A. Pearl The Maryland Tax Court recently held
McDermott: Massachusetts Appeals Court Decision Casts Doubt on the... Apr 07, 2004
McDermott - Newsletters - Massachusetts Appeals Court Decision Casts Doubt on the Tax-Exempt Status of Hospital Affiliated Medical Practices if (document. selectedIndex=0; } Please select a language: English Italian German PUBLICATIONS NEWSLETTERS MASSACHUSETTS APPEALS COURT DECISION CASTS DOUBT ON THE TAX-EXEMPT STATUS OF HOSPITAL AFFILIATED MEDICAL PRACTICES April 7, 2004 In a troubling decision, on March 4, 2004 the Massachusetts Appeals Court upheld the Appellate Tax Board s (ATB) denial of
Chapman and Cutler: April 2004 Apr 01, 2004
Property Tax Ruling Adversely Affects Muni Leases With State and Local Government Units in West Virginia. On February 26, 2004, the State Tax Commissioner of the State of West Virginia ruled that a county assessor properly classified a finance lessor's interest in tangible personal property subject to a master lease-purchase finance agreement with the State of West Virginia as a "chattel interest" subject to property tax under West Virginia law
Ropes & Gray: Ropes & Gray Supports Consortium on Purchase of UGS PLM... Mar 19, 2004
Members of Ropes s Private Equity, Intellectual Property, and Tax its practices represented the consortium in the deal. RELATED PRACTICESCorporatePrivate EquityIntellectual Property s ManagementIntellectual Property
Lane Powell: Are you paying too much property tax? Dec 30, 2003
ARE YOU PAYING TOO MUCH PROPERTY TAX. Property taxes are based on the principle that the amount of tax paid should depend on the value of the property
Reinhart Boerner Van Deuren: Property Tax Exemption for Nonprofit Housing at Risk Dec 03, 2003
The Court held that when a nonprofit benevolent association makes its property available for rent to individuals, regardless of whether those rents are government subsidized or paid by the resident, the facility will be subject to property tax. The facility would not qualify for tax exemption under Wis
Reinhart Boerner Van Deuren: Property Tax Exemption for Nonprofit Housing at Risk Dec 03, 2003
Tax Department Update Page 1 of 4. Tax Department Update
Pillsbury Winthrop: New Property Tax Welfare Exemption Laws Streamline Appl... Oct 29, 2003
New Property Tax Welfare Exemption Laws Streamline Application Process and Reduce Role of the State Board of Equalization. In September 2003, the State of California made changes to the process for obtaining an exemption from property taxation that become effective in 2004
Lane Powell: Significant Tax Law Developments In Oregon (2002 Oct 03, 2003
U.S. Law Firm Group State and Local Taxation Committee Meeting September 30, 2003. SIGNIFICANT TAX LAW DEVELOPMENTS IN OREGON 20022003
Blank Rome: Affordable Housing Update Sep 01, 2003
Pennsylvania Legislature Considering Tax Assessment Legislation Since early 2003, Blank Rome’s William Kerr, has been involved in an effort to amend Pennsylvania’s General County Assessment Law. If successful, this effort should provide property tax relief for affordable housing properties
Foley Lardner: Florida Intangible Personal Property Tax Alert (PDF) Jul 24, 2003
Faegre & Benson: Minnesota Legislative Update 2003 Jun 01, 2003
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. The court s decision, announced in September, removes the legal stigma of keeping patent opinions confidential –- but keeps the value of the patent opinion itself largely unchanged. (September 2004) Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableAn IRS Technical Advice Memorandum released earlier this month concludes that certain
Morrison & Foerster: State and Local Taxes -- Spring 2003 Apr 30, 2003
Morrison ter - Bulletin - STATE AND LOCAL TAXES STATE AND LOCAL TAXES This update addresses recent state and local tax developments. State Tax Insights Editors Mitchell A. NewmarkPilar M. Sansone State Tax Group San Francisco Thomas H. Steele Charles J. Moll III Peter B. Kanter Andres Vallejo Pilar M. Sansone Troy M. Van Dongen William H. Weissman Denver Thomas H. Steele New York Paul H. Frankel Hollis L. Hyans Craig B. Fields Irwin M. Slomka Michael A. Pearl Amy F. Nogid Roberta Moseley Nero
Morrison & Foerster: Maples v. Kern County Assessment Appeals Board: Surpris... Apr 29, 2003
Morrison ter - Bulletin - STATE AND LOCAL TAXES STATE AND LOCAL TAXES Maples v. Kern County Assessment Appeals Board: Surprising Court of Appeal Decision Presents Opportunity for Significant California Property Tax Savings for Oil and Gas Industry This update addresses recent state and local tax developments. State Tax Insights Editors Mitchell A. NewmarkPilar M. Sansone State Tax Group San Francisco Thomas H. Steele Charles J. Moll III Peter B. Kanter Andres Vallejo Pilar M. Sansone Troy M. Van
Stoel Rives: Oregon Tax Update Apr 01, 2003
In January, voters rejected a temporary statewide increase in corporate and personal income tax rates for taxable income earned in 2002, 2003, and 2004. Local Personal Income Tax on Ballot in Multnomah County
Faegre & Benson: April 15 Deadline for FICA Refund Claims on 1999 Severa... Mar 01, 2003
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. The court s decision, announced in September, removes the legal stigma of keeping patent opinions confidential –- but keeps the value of the patent opinion itself largely unchanged. (September 2004) Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableAn IRS Technical Advice Memorandum released earlier this month concludes that certain
Faegre & Benson: Investment Banks Beware: General Solicitation Problem i... Mar 01, 2003
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableDo You Want My Opinion
Faegre & Benson: Fairness to Whom: When Multiple Classes of Equity Requi... Mar 01, 2003
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableDo You Want My Opinion
Faegre & Benson: 5th Circuit Holds that Debenture Holders Cannot Bring C... Mar 01, 2003
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableDo You Want My Opinion
Faegre & Benson: Colorado Court of Appeals Fills a Gap in the Economic L... Mar 01, 2003
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. As defined in these cases, the economic loss rule operates to preclude tort claims asserted by one party to a contract against the other party to the contract, when the damages are only economic in nature and do not involve personal injury or property damage
Faegre & Benson: When Are Advisors Liable? District Court Adopts New Tes... Mar 01, 2003
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableDo You Want My Opinion
Thompson & Knight: The Family and Medical Leave Act: Recent Developments a... Feb 28, 2003
...mmLoadMenus(); The Family and Medical Leave Act: Recent Developments and Tips for Administering Leave Programs More Presentations: Brazil Round 6 Tax mic Modeling Seminar Mexico 2nd Multiple Service Contract Tender Presentation Major Defense Turning Point Reached in Ad Valorem Property Tax Cases The Family and Medical Leave Act: Recent Developments and Tips for Administering Leave Programs Presented at the "State and Federal Laws on Employee Leave, Vacations, and Holidays in Texas" Lorman
Faegre & Benson: Immigration Update on Special Registration and Rules Af... Feb 19, 2003
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. Downloadable Files Download Federal Register Notice, 50k/2Â pages Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableDo You Want My Opinion
Faegre & Benson: Regulation AC Adopted by SEC Feb 06, 2003
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableDo You Want My Opinion
Foley Lardner: Presentation - Nuclear Power Plant Decommissioning: The... Oct 16, 2002
4Restructuring - Impact on Property Tax Assessments. 389=:B 7BF*8;LJ79A*:6 OE7B6B7D ;86J>F>D>C RESTRUCTURING - IMPACT ON PROPERTY TAX ASSESSMENTS
Michael Best & Friedrich: Property Tax Exemption Issues Affecting Nonprofit Hospi... Oct 01, 2002
PROPERTY TAX EXEMPTION ISSUES AFFECTING NONPROFIT HOSPITALS - A WISCONSIN CASE STUDY. By: Joseph A. Pickart, Michael Best rich LLP, Milwaukee, Wisconsin Copyright 2002 Tax and Finance Substantive Law Committee, American Health Lawyers Association, Washington, DC. Reprint permission granted
Lane Powell: Significant Tax Law Developments in Oregon 2001-20 Oct 01, 2002
U.S. Law Firm Group State and Local Taxation Committee Meeting October 1, 2002. SIGNIFICANT TAX LAW DEVELOPMENTS IN OREGON 20012002
Foley Lardner: Florida Intangible Personal Property Tax Alert (PDF) Sep 24, 2002
Dykema Gossett: September 2002 Sep 01, 2002
DYKEMA'S TAX GROUP GETS RESULTS. Dykema's Tax Group continues to obtain outstanding results
Bricker & Eckler: Manufacturing and Logistics Tax Incentives in Ohio 2002 Sep 01, 2002
While there are many exemptions and exclusions from the taxes that may apply to many taxpayers, we have listed those provisions that might be of particular interest to manufacturers and those involved in the logistics industry. Corporation Franchise Tax The Ohio corporation franchise tax applies to corporations that are incorporated in or otherwise do business in Ohio
Faegre & Benson: SEC Implements Faster Reporting of Certain Employer Sto... Sep 01, 2002
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. October 9, 2004 Faegre n LLP Adds Six AssociatesFaegre n LLP Adds Two in Litigation GroupFord Named Among Denver's “Forty Under 40� More Articles Subscribe to Trends Minnesota Colorado Iowa London Frankfurt Shanghai Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableImpact of the SEC s New Mutual Fund Disclosure Rules on ERISA §
Weil: Allowed Property Tax Claims Limited to Value of Propert... Aug 01, 2002
Replace Font Tag Bankruptcy Bulletin Allowed Property Tax Claims Limited to Value of Property Remaining in the Bankruptcy Estate August 2002 Download Newsletter By Jeffrey R. Gleit In Universal Seismic Associates, Inc. v. Harris County (In re Universal Seismic Associates, Inc.), the United States Court of Appeals for the Fifth Circuit held that under section 502(b)(3) of the Bankruptcy Code, a claim by taxing authorities for property taxes is limited to the gross value of the property that
Faegre & Benson: Sarbanes-Oxley Accelerates Deadline for Section 16 Repo... Aug 01, 2002
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableDo You Want My Opinion
Faegre & Benson: Accounting Reform Bill Imposes New Restrictions on Exec... Aug 01, 2002
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableDo You Want My Opinion
Preston Gates & Ellis: Tax Increment Financing Revisited: RCW 39.89 Jul 18, 2002
Preston Gates & Ellis : Tax Increment Financing Revisited: RCW 39. 2002Tax Increment Financing Revisited: RCW 39
Preston Gates & Ellis: Tax Increment Financing: Questions and Answers Jul 18, 2002
Tax increment financing is a tool that may be used by local government to stimulate economic growth. A municipality using this mechanism invests in a public infrastructure project in cooperation with other overlapping taxing districts, thus leveraging tax revenues
Manatt: TaxLaw@manatt Jul 16, 2002
4212 Federal, State & Local Taxation, Subchapter C & S, Partnerships, LLCs, M & A, Tax-Exempt Entities Donald J. Fitzgerald 650. 4314 International Tax and Transactions Robert Duran 310
Michael Best & Friedrich: City of Madison Begins to Enforce Property Tax Penalty ... Jul 01, 2002
MBF Article - City Of Madison Begins To Enforce Property Tax Penalty Targeted At Developers Of Land Formerly Used For Agricultural Purposes City Of Madison Begins To Enforce Property Tax Penalty Targeted At Developers Of Land Formerly Used For Agricultural Purposes Joseph A. PickartPhone: (414) 225-2756Fax: (414) 271-0656Email: japickart@mbf-law. com First effective January 1, 1996, land used for agricultural purposes is assessed at its “use value” rather than its “market value,” meaning that
Michael Best & Friedrich: Land & Resources Update (Summer 2002) Jul 01, 2002
LAND RCES UPDATE - Summer 2002 Summer 2002 Cynthia E. Smith, Editor Conditions Under Which IRS Will Rule That a Tenancy-In-Common in Rental Real Estate Can Qualify for Tax-Free Exchange Treatment [click on title for full article] The IRS released Revenue Procedure 2002-22, which provides guidance on whether an undivided fractional interest in rental real estate will be classified as a tenancy-in-common interest or an interest in a partnership. U.S. Supreme Court Upholds a Municipality’s Right to
Sullivan & Worcester: Accelerated Depreciation of Qualified Leasehold Improve... Jun 27, 2002
...write( '' ); // -- Accelerated Depreciation of Qualified Leasehold Improvements Tax Department Client Advisory #2002-05 June 27, 2002 Printable version (Adobe PDF) Until recently, federal tax law required owners to depreciate the cost of tenant improvements to nonresidential real property over a 39-year recovery period. The Job Creation and Worker Assistance Act of 2002 enacts new I.R.C. º 168(k), pursuant to which taxpayers may depreciate 30% of qualified leasehold improvements in the year they
Bricker & Eckler: Incremental Tax Questions Jun 01, 2002
212 - INCREMENTAL PROPERTY TAXES R.C. 5705. 212 permits the Board of Education to submit to the voters a property tax levy with
Bricker & Eckler: Personal Property Tax Issues Apr 01, 2002
08(A) provides that patterns, jigs, dies and drawings held for use and not for sale in the ordinary course of business are not tangible personal property. Hence, such items are not subject to personal property taxation
Bricker & Eckler: Personal Property Tax Issues Apr 01, 2002
IRS Guidelines for Determining Whether Support of Issue Advocacy Campaigns Will Be Deemed Supporting or Opposing Political Candidates September 2004 Bulletin discussing IRS guidelines on when issue campaigns will be considered non-taxable lobbying or taxable political activities. Ohio Insurance Law Newsletter - Fall 2004 September 2004 Regulatory Developments Filing fees - Replacement rule amendments - Ohio Medical Malpractice Commission Legislative Developments Asbestos legislation -
Bricker & Eckler: Property Tax Incentives: A Primer for School Districts Apr 01, 2002
This article is intended to provide an introduction to the subject of property tax incentives for school districts. Primary Tax Incentive Programs The primary programs offering property tax exemption incentives are enterprise zones (“EZs”), community reinvestment areas (“CRAs”) and tax increment financing areas (“TIFs”)
Bricker & Eckler: Property Tax Incentives: A Primer for School Districts Apr 01, 2002
IRS Guidelines for Determining Whether Support of Issue Advocacy Campaigns Will Be Deemed Supporting or Opposing Political Candidates September 2004 Bulletin discussing IRS guidelines on when issue campaigns will be considered non-taxable lobbying or taxable political activities. Ohio Insurance Law Newsletter - Fall 2004 September 2004 Regulatory Developments Filing fees - Replacement rule amendments - Ohio Medical Malpractice Commission Legislative Developments Asbestos legislation -
Stoel Rives: Oregon Tax Update Apr 01, 2002
The Legislature rejected the Governor's proposals to delay a cut in personal income taxes previously approved by the voters and to raise taxes on cigarettes and alcohol. No tax measures resulted from the special sessions
Jackson & Campbell: April 2002 Apr 01, 2002
...choose Taxpayer Services. Instead, that more detailed information is now available on the Real Property Tax Database Search which was always available to the general public
Faegre & Benson: The State of State Government Internet Privacy Mar 01, 2002
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. The court s decision, announced in September, removes the legal stigma of keeping patent opinions confidential –- but keeps the value of the patent opinion itself largely unchanged. (September 2004) Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableAn IRS Technical Advice Memorandum released earlier this month concludes that certain
O'Melveny & Myers: Client Alert - Campbell - February 2002 (PDF) Feb 01, 2002
California Property Tax Alert. County Assessor from raising property tax assessments more than 2% in a single year
Strasburger: It's January 1. Do You Know What Your Property Val... Feb 01, 2002
Do You Know What Your Property Value Is. Property appraisal "season" began on January 1
Faegre & Benson: Who's Your Client? Feb 01, 2002
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. The court s decision, announced in September, removes the legal stigma of keeping patent opinions confidential –- but keeps the value of the patent opinion itself largely unchanged. (September 2004) Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableAn IRS Technical Advice Memorandum released earlier this month concludes that certain
Morrison & Foerster: California Tax Legislation: Current Developments Jan 23, 2002
State Tax Group San Francisco Thomas H. Steele Charles J. Moll III Amy L. Silverstein Peter B. Kanter Edwin P. Antolin Andres Vallejo Anthony P. Canini Yen B. Trac Pilar M. Sansone Denver Thomas H. Steele Neil I. Pomerantz New York Paul H. Frankel Hollis L. Hyans Craig B. Fields Irwin M. Slomka Michael A. Pearl Amy F. Nogid Roberta Moseley Nero Sacramento Eric J. Coffill Carley A. Roberts Washington DC Linda A. Arnsbarger January 2002 By Carley A. Roberts The 2001 legislative session in
Morrison & Foerster: California Tax Legislation: Current Developments Jan 23, 2002
Most notably, the State’s energy crisis dominated early portions of this year’s legislative session, which left little room for tax-related legislation. Overall, relatively few tax bills actually passed the Legislature and were signed by the governor
Faegre & Benson: Minnesotans Should be Alert to Special Property Tax Ref... Jan 02, 2002
Faegre n LLP: Minnesotans Should be Alert to Special Property Tax Refund //Pop-it menu- By Dynamic Drive //For full source code and more DHTML scripts, visit http://www. com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites
Lord Bissell Brook: Industrial Midwest State Budget & Taxation Issues - 1st... Jan 01, 2002
Governor O’Bannon has proposed raises in the sales tax and individual and corporate income taxes in order to close the gap and avoid a rise in property tax assessments. Spending would be reduced by $668 million as tax increases and accelerations would provide $310 million, tobacco settlement funds another $260 million, the rainy day fund $248 million, and the addition of a multistate lottery $41 million
Greenberg Traurig: New Incentives Can Turn Contaminated Properties Into Go... Nov 26, 2001
With the shortage of developable land in Southern California, especially in urban areas, this could be the ideal time for companies to re-evaluate their real estate assets, clean up any contamination and either realize a healthy return by selling the site or put the property back to good use themselves. However, more recently environmental regulators have begun to accept (if not embrace) the concept of “risk-based” cleanup where standards are set based on a site-specific study of the risks posed
McGlinchey Stafford: Managing Tax Issues (filing and payment relief) Nov 01, 2001
In addition, the Internal Revenue Service has announced filing and payment deadline extensions, and extensions for making claims for refund and elections for affected taxpayers. In acknowledgment of the impact of the attacks on the country’s financial markets, transportation, telecommunication and computer systems, the IRS relief provisions may also extend to certain taxpayers other than those directly affected by the attacks
Preston Gates & Ellis: ALERT: Washington Supreme Court Declares I-722 Unconsti... Sep 21, 2001
The Court held that I-722 had two unrelated subjects: (1) nullifying and refunding a broad range of 1999 tax increases, and (2) seeking to change the method of assessing property taxes. For example, a person who desired systemic changes to future property tax assessments but did not want to fiscally burden cities with the refunding of 1999 tax increases was required to vote for both measures or neither
Harris Beach: School Districts Given Equal Status In Property Tax Ass... Jul 27, 2001
School Districts Given Equal Status In Property Tax Assessment Appeals mac = 'MacPPC' ie = "Microsoft Internet Explorer"; netscape = "Netscape"; netscape6av = "5.0 (Windows; en-US)"; if (navigator. write(''); } School Districts Given Equal Status In Property Tax Assessment Appeals July 2001 In July 2001, the Appellate Division of the Third Department of New York Supreme Court issued a decision giving school districts the right to fully and equally participate in tax certiorari litigation
Dykema Gossett: July 2001 Jul 01, 2001
DYKEMA'S TAX GROUP GETS RESULTS. Dykema's Tax Group recently obtained excellent results for Michigan taxpayers
Preston Gates & Ellis: Recent Congressional Changes to the Estate & Gift Tax Jun 08, 2001
Preston Gates & Ellis : Recent Congressional Changes to the Estate Tax ArticlesAlertsNewslettersPresentations 6. 2001Recent Congressional Changes to the Estate TaxOn June 7, 2001, President Bush signed the Tax Relief Reconciliation Act which significantly changes income, estate, and gift taxes
Kirkpatrick & Lockhart: Dauphin County Issues Final Tax Reassessment Notices: A... Jun 01, 2001
UPDATE Pennsylvania Tax. A PUBLICATION OF KIRKPATRICK ART LLP'S TAX PRACTICE GROUP JUNE 2001
Morgan Lewis: 2000 Amendments to Pennsylvania Tax Laws May 01, 2001
AspartofthebudgetpackageforFiscalYear2000-2001,thePennsylvaniaGeneralAssemblymadeseveralsignificant changestothestatetaxlawsapplicabletobusinessesandindividuals. Thetaxreductionpackageincludes$774 millionintaxcutsforthecomingfiscalyear,withover$300milliongoingtobusiness
Isaacson: Real Estate/Corporate Law Alert Apr 01, 2001
Isaacson, Rosenbaum, Woods « Real Estate/Corporate Tax Alert - May 2001 Increased property tax valuations must be challenged in May 2001 County assessors have revalued most properties in the state and, given the strong economy in 1999 and 2000, values generally have increased, some by substantial amounts. A property's new value will directly affect the property taxes to be paid in 2002 and, under most circumstances, in 2003
Faegre & Benson: Developing A Proactive Privacy Policy Mar 01, 2001
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. js getFavorites(); ////No need to edit beyond here var ie4=document
Morrison & Foerster: Important California Property Tax Developments in 2000 Feb 01, 2001
In a taxpayer-friendly decision, the Court of Appeal recently affirmed the exemption from tax of intangible assets that are integrally bound to the real property. In another decision that can limit taxpayers’ rights to refunds, the Court of Appeal clarified that taxpayers are limited strictly by their refund claims in seeking judicial relief
Baker & McKenzie: Property Tax 2001 Hong Kong Jan 01, 2001
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Honigman: Understanding Functional Obsolescence Can Reduce Your P... Oct 01, 2000
Honigman Miller Schwartz and Cohn LLP | Knowledge Center | Articles HomeFirm ProfilePractice AreasAttorneysKnowledge CenterCareers-- Knowledge Center-- Articles -- Understanding Functional Obsolescence Can Reduce Your Property Taxes By: Michael B. Shapiro http://www. htm Practice Areas: Property Tax Appeals Home Disclaimer Contact Us Search
Faegre & Benson: The Art of Managing Complex Litigation Oct 01, 2000
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableDo You Want My Opinion
Honigman: Big-Box Retailers Beware How Assessors Overvalue Your P... Sep 01, 2000
Honigman Miller Schwartz and Cohn LLP | Knowledge Center | Articles HomeFirm ProfilePractice AreasAttorneysKnowledge CenterCareers-- Knowledge Center-- Articles -- Big-Box Retailers Beware How Assessors Overvalue Your Property By: Michael B. Shapiro http://www. htmPractice Areas: Property Tax Appeals Home Disclaimer Contact Us Search
Hinshaw & Culbertson: The Report Card Sep 01, 2000
Cohen & Wolf: Real Property Tax Appeals in Connecticut. Jul 01, 2000
Stoel Rives: ABA Property Tax Deskbook Fifth Edition 1999-2000 Jul 01, 2000
INTRODUCTION. Oregon continues to adapt to property tax limitation provisions adopted in 1997 pursuant to Ballot Measure 50. Measure 50 (a constitutional amendment) and its implementing legislation established a "cut and cap" system of rate limitations and introduced a new concept of "maximum assessed value" as an overlay on the existing key term "real market value." The date for valuing property (the "assessment date") was changed to the January 1 preceding the start of the tax year (which
Honigman: Governor Signs New Legislation Expanding Financial Ince... Jul 01, 2000
This new legislation increased the maximum single business tax (SBT) credit from $1 million to $30 million dollars and provided the opportunity to use tax increment financing (TIF) to pay for demolition, asbestos and lead abatement, and certain infrastructure improvements supporting the Brownfield investment in certain "core" communities. In addition, a new program was established to create Obsolete Property Rehabilitation Districts to reduce property taxes on new investment in such areas
Honigman: City Can Levy Tax to Pay for Environmental Claim Apr 01, 2000
Facts In 1984, the city of Hamtramck sold property to Freezer Services of Michigan under a redevelopment plan. After the sale, Freezer Services discovered the property was contaminated and sued the city
Honigman: Michigan Supreme Court: City Can Levy Tax to Pay for En... Mar 01, 2000
Michigan Supreme Court: City Can Levy Tax to Pay for Environmental Claim The Supreme Court of Michigan has held that a city's property tax levy, imposed to pay for the city's liability for contaminated real estate sold to a business, is not unconstitutional under the Headlee Amendment. In 1984, the city of Hamtramck sold property to Freezer Services of Michigan under a redevelopment plan
Faegre & Benson: What a Tangled Web We Weave Feb 01, 2000
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. The court s decision, announced in September, removes the legal stigma of keeping patent opinions confidential –- but keeps the value of the patent opinion itself largely unchanged. (September 2004) Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableAn IRS Technical Advice Memorandum released earlier this month concludes that certain
Bell: Separate Tax Bills Without Separate PINs? How To Pay Pr... Nov 01, 1999
Separate Tax Bills Without Separate PINs. How To Pay Property Taxes by Legal Description in Cook County Real Estate Alert February, 2002 Separate Tax Bills Without Separate PINs
Lane Powell: Real Property: Landlord-Tenant Law Nov 01, 1999
Real Property; Landlord-Tenant Law. VII. TAXATION; ASSESSMENT; SUBSIDIZED HOUSING
Miller Canfield: Hot Points Oct 01, 1999
Kimberly A. Paulson 313/496-7627 LITIGATION LECTUAL PROPERTY Avoid these web site pitfalls. Kathryn L Ossian 313/ 496-7644 LITIGATION LECTUAL PROPERTY Michigan's personal property tax changes could benefit business, pinch local government
Honigman: House Panel Explores Environmental Impact of Tax Code Jun 01, 1998
The Subcommittee, which is a subcommittee of the Committee on Tax Policy, was formed and chaired by Representative Kirk Profit, and its other members include Representatives John Freeman, Michael Hanley, Paul Wojno, Robert Brackenridge and Nancy Cassis. The purpose of the Subcommittee is to explore ways to influence and encourage environmental stewardship through the Michigan Tax Code
FROF: Pennsylvania Legislature Considers Bill Allowing Apprai... May 20, 1998
FROF Articles - Pennsylvania Legislature Considers Bill Allowing Appraisers to Represent Property Owners in Tax Appeal Cases function displayAttorney(aID) { win = window. open("/inside/attorney.asp?IC=y aID,'_blank','menu=yes,height=410,width=630,scrollbars=yes,toolbar=yes,location=no,directories=no,status=no,resizable=yes'); } Pennsylvania Legislature Considers Bill Allowing Appraisers to Represent Property Owners in Tax Appeal Cases by David B. Snyder The Pennsylvania General Assembly is
Isaacson: Reducing Property Taxes Made Harder Jan 01, 1998
However, the Colorado Supreme Court has cracked down on property tax services that are often engaged by taxpayers to pursue these appeals. Property tax companies have provided appraisal services to assist in protesting assessors' valuation of real and personal property
Shaw Pittman: Real Estate Law Monitor Dec 01, 1997
I. SPECIAL MATTER: LIMITED LIABILITY COMPANIES WITH ONE MEMBER. Recent developments in both the federal tax law and state law in some states relating to limited liability companies (LLCs) have created new opportunity for one to invest in or develop real estate, or carry on any other business, alone (without partners) and still enjoy the dual benefits of limited liability and single level income taxation. With its attendant restrictions, corporate formalities and tax disadvantages, such as
FROF: Commonwealth Court Defines Role of Nonlawyers in Tax Ap... Oct 01, 1997
FROF Articles - Commonwealth Court Defines Role of Nonlawyers in Tax Appeals function displayAttorney(aID) { win = window. open("/inside/attorney.asp?IC=y aID,'_blank','menu=yes,height=410,width=630,scrollbars=yes,toolbar=yes,location=no,directories=no,status=no,resizable=yes'); } Commonwealth Court Defines Role of Nonlawyers in Tax Appeals by David B. Snyder A Pennsylvania appellate court issued an opinion in April addressing the extent to which a nonlawyer may participate in real estate tax
Ober Kaler: Administrative Agency Has Original Jurisdiction of CON ... Oct 01, 1997
Adams Kleemeier: Annexation Blues Jun 18, 1997
If so, did that city or town give you at least one year's notice that it was considering annexing that property before passing an annexation ordinance. Is the land contiguous to other property that has already been annexed or is being annexed by the city
Morgan Lewis: Local Tax Matters - Tax Exempt Institutions; Local Busi... Jun 18, 1997
Conference on Pennsylvania State Tax Issues Presented by Professional Education Systems, Inc. Pittsburgh, Pennsylvania -- June 18, 1997 Harrisburg, Pennsylvania -- June 19, 1997. Local Property and Privilege Taxes Non-profit Charitable Institutions; Local Business Taxes, Extent of Local Taxation Powers, and Recent Cases
Riker Danzig: 1/97 Real Property Tax Appeals Must be Filed by April... Apr 01, 1997
Riker Danzig Article (192) 1/97 Real Property Tax Appeals Must be Filed by April 1, 1997 From Riker Danzig Real Property Tax Appeals UPDATE, January 1997 Some or all of your New Jersey real estate may be incorrectly assessed and, therefore, over-taxed. The assessment on the 1997 Notice of Assessment does not necessarily reflect the value at which the property is being assessed
Shaw Pittman: Real Estate Law Monitor Apr 01, 1997
Treasury Department Proposal to Restrict Tax Deferred Exchanges of Real EstateDate:Summer 1997 Issue:Vol 9, No. 2 I. Articles A. Deductibility of Fees Paid to Postpone Property Closing. The payments made to postpone a property closing may in some circumstances be deducted as interest rather than being capitalized as a cost of acquiring the property
Greenberg Traurig: Ad Valorem Tax Assessments Legislation Could Mean Subst... Apr 01, 1996
GT Alert 4/96: Ad Valorem Tax Assessments Legislation Could Mean Substantial Tax Increase for Developers Home > Publications > Alerts Greenberg Traurig Alert Ad Valorem Tax Assessments Legislation Could Mean Substantial Tax Increase for Developers April 26, 1996 There are two identical legislative proposals moving quickly through the Florida House and Senate which would provide for partial year assessments of ad valorem taxes for real property substantially completed or destroyed after the
Allegheny County Tax Appeal Deadline: April 1
Forthesecondtimeintwoyears,AlleghenyCountyhas engagedinamassrevaluationofpropertylocatedinthe County. However,theCountyalsoswitchedcomputer systems,fromtheFeedbackprogramusedbySabre potentialfortaxreductionand,whereapproved,willhandle theappealonacontingent-feebasiswithnofeedueunlessor untilanassessmentreductionisachieved
October 18
To summarize, it deals with completely new tax sale provisions, how over-payments of real estate taxes are refunded (if ever), provides for transfer/recordation tax for any leases over 30 years (and life-estates), and provides for a penalty of $250 if a deed is recorded more than 30 days after execution. Link to SUMMARY of Tax Clarity Act Link to the FULL TEXT of Tax Clarity Act (47 pages) Link to the D.C. Official Code (For Real Property See Division VII - Title 42; For Taxation, See Division
Tax Reform
...com //This credit MUST stay intact for use var linkset=new Array(); //SPECIFY MENU SETS AND THEIR LINKS. FOLLOW SYNTAX LAID OUT // linkset populated in favorites. The court s decision, announced in September, removes the legal stigma of keeping patent opinions confidential –- but keeps the value of the patent opinion itself largely unchanged. (September 2004) Ho Ho Ho: IRS Says Holiday Gift Coupons are TaxableAn IRS Technical Advice Memorandum released earlier this month concludes that certain
In Mahonia
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
Significant Oregon Tax Cases
THE HONORABLE SCOT A. SIDERAS CHIEF MAGISTRATE OREGON TAX COURT JOHN H. GADON LANE POWELL SPEARS LUBERSKY LLP. OREGON STATE BAR TAX SECTION February 13, 2001
Taxation Alert (April 23
COMPUTERS, RELATED EQUIPMENT, AND AND LOCAL TAXATION OF. Property Tax On Computers And Related Equipment Administrative Oversight Might JeopardizePropertyTaxExemptionForComputers, According To City Of Madison Assessor
Gray Cary: State Board of Equalization Issues Beneficial Ruling Co...
...business tax online news MAY 2002 RECENT GRAY CARY TAX PROJECTSEmployee Not Taxed on Exercise of Options for Benefit of Divorced Spouse Claim for Refund Based on Business Income Characterization of Triple Net Leases Sustained at Board Hearing RECENT TAX DEVELOPMENTNew Law May Affect Your 2001 Return: Highlights of the Job Creation and Worker Assistance Act of 2002 RECENT GRAY CARY TAX ARTICLESEstate Planning Opportunities in a Slowing Economy Defending IP Cost Sharing Arrangements During Tax
Gray Cary: IRS Attacks Transfer of Non-Qualified Stock Options
Since no income was recognized at the time of the exercise of the stock options, some of these family limited partnerships may not have simultaneously sold enough of the stock to raise sufficient cash to pay taxes in the event the IRS were to successfully challenge the tax treatment of the transaction. Those executives may face financial hardship in the event they now have to pay a tax based on the value of the stock at the time of the exercise of the options (if the value of the stock they
Gray Cary: New IRS ?Tax Shelter? Disclosure Regulations
...business tax online news MARCH 2003 Online News Home THIS ISSUE'S ARTICLES New IRS "Tax Shelter" Disclosure Regulations New California Sales Tax Rules Apply To Software Maintenance Contracts IRS Attacks Transfer of Non-Qualified Stock Options RECENT GRAY CARY TAX PROJECTS Structuring Sales of Undeveloped Real Estate Tax Treatment of Payments for Patent or Copyright Infringement Tax Loss Permitted for Unpaid Loan Between Family Members RECENT TAX DEVELOPMENTS SEC Issues Final Rules Concerning Tax
Gray Cary: New California Sales Tax Rules Apply to Software Mainte...
...business tax online news MARCH 2003 Online News Home THIS ISSUE'S ARTICLES New IRS "Tax Shelter" Disclosure Regulations New California Sales Tax Rules Apply To Software Maintenance Contracts IRS Attacks Transfer of Non-Qualified Stock Options RECENT GRAY CARY TAX PROJECTS Structuring Sales of Undeveloped Real Estate Tax Treatment of Payments for Patent or Copyright Infringement Tax Loss Permitted for Unpaid Loan Between Family Members RECENT TAX DEVELOPMENTS SEC Issues Final Rules Concerning Tax
Gray Cary: Sales Tax Successor Liability Survives Disposition of C...
...business tax online news OCTOBER 2002 RECENT GRAY CARY TAX PROJECTS Tax Loss Permitted for Unpaid Loan BetweenFamily Members Employee Not Taxed on Exercise of Options for Benefit of Divorced Spouse Claim for Refund Based on Business Income Characterization of Triple Net Leases Sustained at Board Hearing RECENT TAX DEVELOPMENTNew Law May Affect Your 2001 Return: Highlights of the Job Creation and Worker Assistance Act of 2002 RECENT GRAY CARY TAX ARTICLESCalifornia Tax Law Changes Affecting
Gray Cary: California Tax Law Changes Affecting Businesses
Increased Withholding on Stock Options & Bonus PaymentsEmployers are required to withhold taxes on all “wages” paid to California residents and nonresidents for services performed in California. The Bill amended Revenue & Tax Code (“R&TC”) Section 18663 to increase the withholding rate to 9
Honigman Miller: Evaluating Power Plant Property Tax Burdens in a Changi...
EVALUATING POWER PLANT PROPERTY TAX BURDENS IN A CHANGING INDUSTRY Rate Base As A Valuation Benchmark Deregulation Breaks The Tie Between Rate Base and Value Gas Turbine Advances Also Cause A Reevaluation Of Existing Plants Costs Of Environmental Compliance Cannot Be Automatically Passed Through To Ratepayers Incorporating These Changes Into A Current Power Plant Valuation Changes For Unit Value States Conclusions Electric industry restructuring, technological advances, and changing
Isaacson: Mark G. Grueskin
Grueskin's past and current civic activities include:University of Northern Colorado Board of Trustees (1987-1993)Governor's Property Tax Advisory Board (1988-1989)The Bridge Project Board of Directors (1995-2001)President, Temple Micah (2003-present); Vice President, (2001-03) Practice Areas | Attorneys | Community | News | Join Us | Contact Us | About Us | Disclaimer | Home Colorado-Appeals Blog Isaacson, Rosenbaum, Woods P.C. 633 17th Street, Suite 2200 Denver, CO 80202 303-292-5656
Isaacson: October 1999 Issue
Isaacson, Rosenbaum, Woods « In the Courts - Cases and Comments October 1999 Reprint from the CBA Real Estate Law Section Newsletter By: Frederick B. Skillern Here are highlights from recent Colorado cases dealing with real property. Property Asset Brokerage, LLC v. Magna Associates Liquidating Trust, Colorado Court of Appeals, July 8, 1999 -- Broker -- Term of Listing Agreement
Parsons Behle & Latimer: Goodwill Hunting
The first is to raise everyone’s tax rates. The second is to broaden the tax base and hold the rates constant
Riker Danzig: 1/98 Real Property Tax Appeals Update
The assessment on the 1998 Notice of Assessment does not necessarily reflect the value at which the property is being assessed. New Jersey law precludes a municipality from increasing an assessment merely because title to the property has been transferred
Riker Danzig: 2/99 Real Property Tax Appeals 1999
Revaluation - The revaluation of property by local taxing districts may increase the possibility of properties being assessed incorrectly. In New Jersey last year, just over a dozen municipalities revalued the property within their boundaries: Atlantic County Brigantine City Bergen County Dumont Boro Camden County Lawnside Boro Cape May Stone Harbor Boro Monmouth County Allenhurst Boro Freehold Township South Belmar Boro Morris County Hanover Township Lincoln Park Boro Morris Plains Boro
Riker Danzig: 2/04 Real Property Tax Appeals Update
Tax assessors are required to notify each taxpayer of the current assessment and preceding year's taxes by mail prior to February 1. Thereafter, the assessor or County Board of Taxation must notify each taxpayer by mail within 30 days of any change in the assessment
Riker Danzig: 3/03 Real Property Tax Appeals Update 2003
General Overview A real property tax appeal is a challenge to the assessment or taxable value of the property, not the taxes on the property. Local assessors assess all real property (land and improvements) at "true value" as of October 1 of each pre-tax year
Riker Danzig: 12/99 Newark Declared an Environmental Opportunity Zo...
Under the city ordinance, the entire City of Newark will be included in the EOZ. This legislation is designed to encourage developers to invest in brownfields sites by allowing them to apply for a generous tax abatement. The Newark EOZ takes advantage of New Jersey’s Environmental Opportunity Zone Act which established a phased-out property tax break that extends over a ten-year period for developers and property owners who remediate and redevelop brownfields
Riker Danzig: 2/01 Legislation Authorizing Partial Exemption to Lea...
Riker Danzig Article (401) 2/01 Legislation Authorizing Partial Exemption to Leased Religious and Charitable Buildings Signed into Law From Riker Danzig Real Property Tax Appeals UPDATE, February 2001. This legislation was introduced in response to Roman Catholic Archdiocese of Newark v. City of East Orange, where the Tax Court of New Jersey recently held that a religious or charitable organization loses its property tax exemption when it leases property, even for another exempt purpose
Riker Danzig: 2/00 Tax Exemptions for Hospitals
Significant tax savings can be achieved through the timely prosecution of hospital purposes exemptions. In order to qualify for a hospital purposes exemption, the property actually must be used in the work of an association or corporation organized exclusively for hospital purposes
Riker Danzig: 2/01 Tax Exemptions for Hospitals
Significant tax savings can be achieved through the timely prosecution of hospital purposes exemptions. In order to qualify for a hospital purposes exemption, the property actually must be used in the work of an association or corporation organized exclusively for hospital purposes
Riker Danzig: 7/98 Bankruptcy Court Adjusts Property Value Based on...
Riker Danzig Article (257) 7/98 Bankruptcy Court Adjusts Property Value Based on Environmental Stigma From Riker Danzig Environmental UPDATE, July 1998 In In re Custom Distribution Services, Inc., property owner Custom Distribution Services, Inc. ("CDS") filed an adversary proceeding in the Bankruptcy Court against the Tax Assessor of the City of Perth Amboy (the "City") to have the valuation of its real property reduced and to recoup the amount previously overpaid in property taxes. The
Riker Danzig: 1/98 Brownfields Bill Signed
Financial incentives provided in the Act include the extension of the property tax exemption currently in place pursuant to the EOZA from 10 to 15 years, if an unrestricted use or limited use restricted remedial action is used to address brownfields located within those zones. Once remediation costs, as defined in the EOZA, are recovered, the property tax exemption will end
Riker Danzig: 2/98 Brownfields Bill Signed
Financial incentives provided in the Act include the extension of the property tax exemption currently in place pursuant to the EOZA from 10 to 15 years, if an unrestricted use or limited use restricted remedial action is used to address brownfields located within those zones. Once remediation costs, as defined in the EOZA, are recovered, the property tax exemption will end
Riker Danzig: 9/97 S-39 -- The Brownfield and Contaminated Site Rem...
Financial incentives in the current version include an extension from 10 years to 15 years for property tax exemptions in Environmental Opportunity Zones for those employing permanent cleanup remedies. Consequently, sites also may be targeted for residential or other productive use and still remain eligible for the tax exemption
Riker Danzig: 4/98 Economic Incentives to Encourage Brownfields Red...
Property Tax Exemptions. It provides property tax exemptions for "qualified properties" located in "environmental opportunity zones" ("EOZs")
Sidley Austin: Greenspan and O'Neill to the rescue the Durbin-Del...
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Sidley Austin: Financial guaranty insurance most frequently is worded ...
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Ulmer & Berne: Ohio's Tax Amnesty Program
Events and Publications | Business etters Ohio's Tax Amnesty Program by Stuart R. Susskind Business & Tax Law Letter Fall 2001 Ohio taxpayers may have an opportunity to clean up previous years' tax problems under the State's new amnesty program. Penalties and one-half of the interest which is otherwise payable on failure to file a return and late payment of related taxes will be waived under the program
Ulmer & Berne: Filing To Decrease Your Property Taxes?
Events and Publications | Business etters FILING TO DECREASE YOUR PROPERTY TAXES. STEER CLEAR OF SHARON VILLAGEby Bill J. Gagliano Business & Tax Law LetterWinter 1998 As you undoubtedly discovered when you received your most recent real estate tax bill, the assessed value of your real property has been increased by the County Auditor, in all probability resulting in a higher property tax obligation
Ulmer & Berne: Firm News
Jennifer also spoke on the topic of "Formation of Entity/Compliance with Securities Laws." Chuck Crehore spoke on April 18, 2001 at Lakeland Community College on "Creating and Protecting Intellectual Property." On May 18, 2001, John Goheen and Jim Goldsmith were members of a panel that discussed tax, estate and succession planning techniques at a program entitled "From Sons and Daughters to CEOs" at CWRU's Weatherhead School of Management. His topic was "Estate Planning and Charitable Giving
Ulmer & Berne: Firm News
Ron Kahn was recently selected as one of 36 practitioners and IRS representatives to serve as a member on the Employee Plans panel of the Great Lakes TE/GE IRS Advisory Council (TE/GE stands for tax-exempt and governmental entities). Bill Gagliano spoke on Property Tax Law in Ohio at the National Business Institute seminar held in Cleveland on September 25, 2001
Ulmer & Berne: Firm News
Michael joins us from BP, where he was a member of the company's tax counsel. Michael's previous experience also includes working in Ernst LLP's tax group
Vorys: Tweaking economic incentive deals saves firms money
Most executives know economic development incentives can reduce significantly their companies taxes and perhaps reduce significantly their companies expenditures in connection with the construction, expansion or relocation of a facility. Another common way to maximize incentives is to ensure that the various types of incentives work together to maximize tax and expenditure savings
Vorys Sater: Incentive Programs by J. Thomas Mason and Scott J. Zian...
They include the creation of tax increment financing areas for the development of infrastructure (e. g., streets and utilities), real and tangible personal property tax abatements, new jobs tax credits and low interest loans or grants to cover the cost of infrastructure improvements
Vorys Sater: Incentive Programs by J. Thomas Mason and Scott J. Zian...
They include the creation of tax increment financing areas for the development of infrastructure (e. g., streets and utilities), real and tangible personal property tax abatements, new jobs tax credits and low interest loans or grants to cover the cost of infrastructure improvements
Allegheny County Tax Appeal Deadline: April 1
Forthesecondtimeintwoyears,AlleghenyCountyhas engagedinamassrevaluationofpropertylocatedinthe County. However,theCountyalsoswitchedcomputer systems,fromtheFeedbackprogramusedbySabre potentialfortaxreductionand,whereapproved,willhandle theappealonacontingent-feebasiswithnofeedueunlessor untilanassessmentreductionisachieved
In Mahonia
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Taxation Alert (April 23
COMPUTERS, RELATED EQUIPMENT, AND AND LOCAL TAXATION OF. Property Tax On Computers And Related Equipment Administrative Oversight Might JeopardizePropertyTaxExemptionForComputers, According To City Of Madison Assessor
Authorities Announce Details of 2003 Budget
State Estate Tax Law Changes Provide New Challenges
Most state governments historically have assessed a death tax that is tied to the federal estate tax system. These state death taxes are assessed in such a way that most states face either a full or partial loss of revenues as the federal estate tax goes through its modification
Going Global: Conference explores legal issues
In addition, the updated title searches will provide information on whether there are any real property tax liens or mechanic’s liens outstanding. This will give you a better sense of the likelihood that the borrower will file for bankruptcy protection, as borrowers often seek bankruptcy relief to preserve their equity interest in the property
State Estate Tax Law Changes Provide New Challenges
Most state governments historically have assessed a death tax that is tied to the federal estate tax system. These state death taxes are assessed in such a way that most states face either a full or partial loss of revenues as the federal estate tax goes through its modification
New IRS Rule Provides Safe Harbor For Reverse
His work involves a broad range of commercial and tax matters including business and tax planning, corporate acquisitions and dispositions, real estate transactions, estate planning and employee benefits. This revenue procedure further provides a safe harbor for accomplishing a tax-free, reverse like-kind exchange under Code º1031
Congressional attack on securitization averted
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Congressional attack on securitization averted
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
Urban legends of securitization
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
ABA
Use of Mill property for staging and operations Use of Mill's Storage Pad No. 5 Supply of filter fabrics Rail access and rail car switching services Utility poles and lighting for operating areas Separate short form AOC on access and in-kind services with the Mill. v v v Unique protection of corporate parents, affiliates and individual officers/stockholders without any obligation under the Order The City of Manistique was protected by the Order without obligation (avoiding potential property tax
January 16
4th Dist. (12/17/03), Court rules that a commercial insurance policy covering "direct physical loss of, or damage to Covered Property at the premises . . . caused by or resulting from any Covered Cause of Loss" did not protect plaintiff against the loss of electronically stored data resulting from a computer crash. (11/25/03), Court holds that plaintiff, who developed and copyrighted a computer program used to compile property tax data collected by municipalities, could not use its copyright to
: Synthetic Leases
Thus, for example, a lease of property that extends over its entire economic life may give the lessor the economic benefits of a sale, but the legal protections of a lessor. Alternatively, a lease that pays out the full value of the underlying property but contains a nominal option to purchase at the end of the lease term may allow the lessor to make a loan of money but enjoy the default remedies of a lessor
Calton Fields: Capitol Report - August 2003
Conservation and Protection of Florida's Scenic Beauty: Florida's Billboard Amendment Protects trees on public property from being removed or altered to enhance billboard visibility, and allows beautification projects to be installed without being restricted by presence of billboards. False Representations in Documents Related to Persons and Property Provides that false representations in documents about persons or property are automatically considered negligent
Gardner Carton: Coming to America (Part 1)
What Italian Business People Need to Know About Purchasing or Leasing Commercial Property In the United States. This memorandum addresses legal issues that an Italian business person can expect to encounter when leasing or purchasing commercial or industrial real property in the United States
Gray Cary: State Board of Equalization Issues Beneficial Ruling Co...
...business tax online news MAY 2002 RECENT GRAY CARY TAX PROJECTSEmployee Not Taxed on Exercise of Options for Benefit of Divorced Spouse Claim for Refund Based on Business Income Characterization of Triple Net Leases Sustained at Board Hearing RECENT TAX DEVELOPMENTNew Law May Affect Your 2001 Return: Highlights of the Job Creation and Worker Assistance Act of 2002 RECENT GRAY CARY TAX ARTICLESEstate Planning Opportunities in a Slowing Economy Defending IP Cost Sharing Arrangements During Tax
Gray Cary: IRS Attacks Transfer of Non-Qualified Stock Options
Since no income was recognized at the time of the exercise of the stock options, some of these family limited partnerships may not have simultaneously sold enough of the stock to raise sufficient cash to pay taxes in the event the IRS were to successfully challenge the tax treatment of the transaction. Those executives may face financial hardship in the event they now have to pay a tax based on the value of the stock at the time of the exercise of the options (if the value of the stock they
Gray Cary: New IRS ?Tax Shelter? Disclosure Regulations
...business tax online news MARCH 2003 Online News Home THIS ISSUE'S ARTICLES New IRS "Tax Shelter" Disclosure Regulations New California Sales Tax Rules Apply To Software Maintenance Contracts IRS Attacks Transfer of Non-Qualified Stock Options RECENT GRAY CARY TAX PROJECTS Structuring Sales of Undeveloped Real Estate Tax Treatment of Payments for Patent or Copyright Infringement Tax Loss Permitted for Unpaid Loan Between Family Members RECENT TAX DEVELOPMENTS SEC Issues Final Rules Concerning Tax
Gray Cary: New California Sales Tax Rules Apply to Software Mainte...
...business tax online news MARCH 2003 Online News Home THIS ISSUE'S ARTICLES New IRS "Tax Shelter" Disclosure Regulations New California Sales Tax Rules Apply To Software Maintenance Contracts IRS Attacks Transfer of Non-Qualified Stock Options RECENT GRAY CARY TAX PROJECTS Structuring Sales of Undeveloped Real Estate Tax Treatment of Payments for Patent or Copyright Infringement Tax Loss Permitted for Unpaid Loan Between Family Members RECENT TAX DEVELOPMENTS SEC Issues Final Rules Concerning Tax
Gray Cary: Sales Tax Successor Liability Survives Disposition of C...
...business tax online news OCTOBER 2002 RECENT GRAY CARY TAX PROJECTS Tax Loss Permitted for Unpaid Loan BetweenFamily Members Employee Not Taxed on Exercise of Options for Benefit of Divorced Spouse Claim for Refund Based on Business Income Characterization of Triple Net Leases Sustained at Board Hearing RECENT TAX DEVELOPMENTNew Law May Affect Your 2001 Return: Highlights of the Job Creation and Worker Assistance Act of 2002 RECENT GRAY CARY TAX ARTICLESCalifornia Tax Law Changes Affecting
Gray Cary: California Tax Law Changes Affecting Businesses
Increased Withholding on Stock Options & Bonus PaymentsEmployers are required to withhold taxes on all “wages” paid to California residents and nonresidents for services performed in California. The Bill amended Revenue & Tax Code (“R&TC”) Section 18663 to increase the withholding rate to 9
Gray Cary: Officers and Directors Beware: The Corporate Shield Doe...
...business tax online news JUNE 2002 RECENT GRAY CARY TAX PROJECTS Employee Not Taxed on Exercise of Options for Benefit of Divorced Spouse Claim for Refund Based on Business Income Characterization of Triple Net Leases Sustained at Board Hearing RECENT TAX DEVELOPMENTNew Law May Affect Your 2001 Return: Highlights of the Job Creation and Worker Assistance Act of 2002 RECENT GRAY CARY TAX ARTICLESState Board of Equalization Issues Beneficial Ruling Concerning Synthetic Leases Estate Planning
Gray Cary: New Law May Affect Your 2001 Return:? Highlights of the...
...business tax online news APRIL 2002RECENT GRAY CARY TAX PROJECTSState Board of Equalization Issues Beneficial Ruling Concerning Synthetic Leases Buyer Obtains $40 Million in Additional Depreciation Deductions Through Tax Planning Claim for Refund Based on Business Income Characterization of Triple Net Leases Sustained at Board Hearing RECENT TAX DEVELOPMENTIRS Proposes toAssess FICA andFUTA Taxes onExercise of ISOsand ESPP Purchases RECENT GRAY CARY TAX ARTICLESEstate Planning Opportunities in a
Gray Cary: Gaining a Competitive Advantage:? Establishing an Inter...
...business tax online news DECEMBER 2001 RECENT GRAY CARY TAX PROJECTSClaim for Refund Based on Business Income Characterization of Triple Net Leases Sustained at Board Hearing IRS Transfer Pricing Audit Leads to Large Income Tax Refund for Client Research and Experimentation Income Tax Credit Sustained in IRS Appeal RECENT TAX DEVELOPMENTIRS Proposes toAssess FICA andFUTA Taxes onExercise of ISOsand ESPP Purchases RECENT GRAY CARY TAX ARTICLESVenture Company Perspectives: Year-End Tax Planning
Gray Cary: Venture Company Perspectives
Tax planning opportunities exist with respect to both investments which have lost significant value as well as investments which have appreciated. Worthless Securities Investors may claim a capital loss equal to their adjusted tax basis in securities (e
Gray Cary: Estate Planning Opportunities in a Slowing Economy
Making leveraged gifts during a slowing economy allows the donor to make even larger gifts at a reduced transfer tax cost due to the suppressed value of the transferred property. Generally, the interest rate that must be used for transfer (gift) tax purposes is the Internal Revenue Code Section 7520 rate (the “7520 rate”)
Gray Cary: Intangible Property May be Subject to California Sales ...
...business tax online news JANUARY 2002 RECENT GRAY CARY TAX PROJECTSBuyer Obtains $40 Million in Additional Depreciation Deductions Through Tax Planning Claim for Refund Based on Business Income Characterization of Triple Net Leases Sustained at Board Hearing IRS Transfer Pricing Audit Leads to Large Income Tax Refund for Client RECENT TAX DEVELOPMENTIRS Proposes toAssess FICA andFUTA Taxes onExercise of ISOsand ESPP Purchases RECENT GRAY CARY TAX ARTICLESGaining a Competitive Advantage:
Gray Cary: Reducing Cable Company Assessments of Housedrops
If a cable company follows a careful plan in the handling of housedrops-particularly through the wording of its customer contracts and through its conduct-it can advance strong arguments that housedrops, or at least substantial parts of them, cannot be taxed to the cable company. Discussion California Revenue and Taxation Code Section 405 authorizes property to be taxed to the person "owning, claiming, possessing or controlling" it
Gray Cary: 100% Dividend Exclusion Proposal:? Consequences for Cor...
...business tax online news FEBRUARY 2003 RECENT GRAY CARY TAX PROJECTS Tax Loss Permitted for Unpaid Loan Between Family Members Employee Not Taxed on Exercise of Options for Benefit of Divorced Spouse Claim for Refund Based on Business Income Characterization of Triple Net Leases Sustained at Board Hearing RECENT TAX DEVELOPMENT New Law May Affect Your 2001 Return: Highlights of the Job Creation and Worker Assistance Act of 2002 RECENT GRAY CARY TAX ARTICLES SEC Regulations Prohibit Valuation and
Gray Cary: Tax Aspects of the Sarbanes-Oxley Corporate Fraud and A...
...business tax online news @page wide { size : landscape; margin : 1in } div.widecontent { page:wide; } AUGUST 2002 RECENT GRAY CARY TAX PROJECTS Employee Not Taxed on Exercise of Options for Benefit of Divorced Spouse Claim for Refund Based on Business Income Characterization of Triple Net Leases Sustained at Board Hearing RECENT TAX DEVELOPMENTNew Law May Affect Your 2001 Return: Highlights of the Job Creation and Worker Assistance Act of 2002 RECENT GRAY CARY TAX ARTICLESThe Taxation of
Gray Cary: The Taxation of Attorney Fees
...g., Form W-2 and Form 1099), including amounts, should be issued by the defendant payor to both the plaintiff-taxpayer and the plaintiff-taxpayer’s attorney. Split of Authority At this time, there is a split of authority among the federal circuit courts whether contingent attorney fees awarded to a plaintiff-taxpayer either by way of a judgment or settlement are includible in the plaintiff-taxpayer’s gross taxable income
Gray Cary: Avoiding ISO Disasters:? A Primer for ISO Issuers and H...
...business tax online news OCTOBER 2001 RECENT GRAY CARY TAX PROJECTSResearch and Experimentation Income Tax Credit Sustained in IRS Appeal IRS Transfer Pricing Audit Leads to Large Income Tax Refund for Client State Tax Assessment of Sale of Bundled Products and Services Overturned by Board of Tax Appeals RECENT GRAY CARY TAX ARTICLESSales and Use Tax Nexus Issues: A Practical Guide for Expanding Businesses Sales Tax Treatment of Equipment Bundled with Telecommunications Services The Role of
Gray Cary: Defending IP Cost Sharing Arrangements During Tax Audit...
...business tax online news FEBRUARY 2002 RECENT GRAY CARY TAX PROJECTSEmployee Not Taxed on Exercise of Options for Benefit of Divorced Spouse Buyer Obtains $40 Million in Additional Depreciation Deductions Through Tax Planning Claim for Refund Based on Business Income Characterization of Triple Net Leases Sustained at Board Hearing RECENT TAX DEVELOPMENTIRS Proposes toAssess FICA andFUTA Taxes onExercise of ISOsand ESPP Purchases RECENT GRAY CARY TAX ARTICLESIntangible Property May be Subject to
Gray Cary: IRS Proposes to Assess FICA and FUTA Taxes on Exercise ...
...business tax online news JANUARY 2002Online News Home RECENT GRAY CARY TAX PROJECTSBuyer Obtains $40 Million in Additional Depreciation Deductions Through Tax Planning Claim for Refund Based on Business Income Characterization of Triple Net Leases Sustained at Board Hearing IRS Transfer Pricing Audit Leads to Large Income Tax Refund for Client RECENT TAX DEVELOPMENTIRS Proposes toAssess FICA andFUTA Taxes onExercise of ISOsand ESPP Purchases RECENT GRAY CARY TAX ARTICLESGaining a Competitive
Honigman Miller: Evaluating Power Plant Property Tax Burdens in a Changi...
EVALUATING POWER PLANT PROPERTY TAX BURDENS IN A CHANGING INDUSTRY Rate Base As A Valuation Benchmark Deregulation Breaks The Tie Between Rate Base and Value Gas Turbine Advances Also Cause A Reevaluation Of Existing Plants Costs Of Environmental Compliance Cannot Be Automatically Passed Through To Ratepayers Incorporating These Changes Into A Current Power Plant Valuation Changes For Unit Value States Conclusions Electric industry restructuring, technological advances, and changing
Honigman Miller: Competitive Generation and Open Access Transmission: Th...
COMPETITIVE GENERATION AND OPEN ACCESS TRANSMISSION: THE EFFECTS ON ELECTRIC INDUSTRY PROPERTY VALUATION I. HISTORY: WHY THINGS ARE THE WAY THEY ARE II. THE 1970s: WATERSHED OF THE MONOPOLY ERA A.PURPA and the Birth of Cogeneration B.The NGPA and the Development of Market-Created Gas Prices and Open Access Gas Transmission C. Imitating Gas Industry Restructuring: The EPAct and FERC Order 888 III. CURRENT LEGAL DEVELOPMENTS A.Search For Consistency at the Federal Level. C.The Relationship Between
Michael Best & Friedrich: Tax Tips (2002 Year in Review)
Tax Tips - 2002 Year in Review 2002 Year in Review Bush Dividend Proposal [this is the full article] As most are aware, President Bush will ask Congress to eliminate the double Federal income tax on dividends distributed by C-corporations. Tax Savings On Sale Of Qualified Small Business Stock: Congress Giveth And Taketh Away [click on title for full article] Taxpayers should not be surprised if, when selling so-called qualified small business stock (“QSBS”), they pay a Federal capital gains tax
Morris: State Taxation of Computer Software
7637 I. INTRODUCTION State tax regimes are generally quite old. Therefore it is not surprising that the revenue codes of many states generally reflect an economy in which the principal form of business is the manufacture and sale of tangible personal property
Morris: State Taxation of Computer Software
7637 I. INTRODUCTION State tax regimes are generally quite old. Therefore it is not surprising that the revenue codes of many states generally reflect an economy in which the principal form of business is the manufacture and sale of tangible personal property
Morris: Current Issues in State Taxation of Computer Software: ...
MMM - Published Articles PUBLISHED ARTICLES PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 ) Current Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Current Issues in State Taxation of Computer Software: ...
7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old. Therefore it is not surprising that the revenue codes of many states, including Georgia, generally reflect an economy in which the principal form of business is the manufacture and sale of tangible personal property
Morris: Current Issues in State Taxation of Computer Software: ...
MMM - Published Articles PUBLISHED ARTICLES PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 ) Current Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Current Issues in State Taxation of Computer Software: ...
MMM - Published Articles PUBLISHED ARTICLES PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 ) Current Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles PUBLISHED ARTICLES PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles PUBLISHED ARTICLES PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles PUBLISHED ARTICLES PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles PUBLISHED ARTICLES PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Sidley Austin: Greenspan and O'Neill to the rescue the Durbin-Del...
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
Sidley Austin: Financial guaranty insurance most frequently is worded ...
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
Sidley Austin: Tax Alert - The American Jobs Creation Act of 2004 - Le...
TAX ALERT The American Jobs Creation Act of 2004 Leases to Tax-Exempt Entities. TheAct,among other things,establishes new rules that significantly limit the availability of deductions associated with leases to tax-exempt entities
Vorys: Tweaking economic incentive deals saves firms money
Most executives know economic development incentives can reduce significantly their companies taxes and perhaps reduce significantly their companies expenditures in connection with the construction, expansion or relocation of a facility. Another common way to maximize incentives is to ensure that the various types of incentives work together to maximize tax and expenditure savings
Vorys Sater: Incentive Programs by J. Thomas Mason and Scott J. Zian...
They include the creation of tax increment financing areas for the development of infrastructure (e. g., streets and utilities), real and tangible personal property tax abatements, new jobs tax credits and low interest loans or grants to cover the cost of infrastructure improvements
Vorys Sater: Incentive Programs by J. Thomas Mason and Scott J. Zian...
They include the creation of tax increment financing areas for the development of infrastructure (e. g., streets and utilities), real and tangible personal property tax abatements, new jobs tax credits and low interest loans or grants to cover the cost of infrastructure improvements
Winston Strawn: The Brownfields Development Process
Allegheny County Tax Appeal Deadline: April 1
Forthesecondtimeintwoyears,AlleghenyCountyhas engagedinamassrevaluationofpropertylocatedinthe County. However,theCountyalsoswitchedcomputer systems,fromtheFeedbackprogramusedbySabre potentialfortaxreductionand,whereapproved,willhandle theappealonacontingent-feebasiswithnofeedueunlessor untilanassessmentreductionisachieved
In Mahonia
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
Taxation Alert (April 23
Authorities Announce Details of 2003 Budget
State Estate Tax Law Changes Provide New Challenges
Most state governments historically have assessed a death tax that is tied to the federal estate tax system. These state death taxes are assessed in such a way that most states face either a full or partial loss of revenues as the federal estate tax goes through its modification
Going Global: Conference explores legal issues
In addition, the updated title searches will provide information on whether there are any real property tax liens or mechanic’s liens outstanding. This will give you a better sense of the likelihood that the borrower will file for bankruptcy protection, as borrowers often seek bankruptcy relief to preserve their equity interest in the property
State Estate Tax Law Changes Provide New Challenges
Most state governments historically have assessed a death tax that is tied to the federal estate tax system. These state death taxes are assessed in such a way that most states face either a full or partial loss of revenues as the federal estate tax goes through its modification
New IRS Rule Provides Safe Harbor For Reverse
His work involves a broad range of commercial and tax matters including business and tax planning, corporate acquisitions and dispositions, real estate transactions, estate planning and employee benefits. This revenue procedure further provides a safe harbor for accomplishing a tax-free, reverse like-kind exchange under Code º1031
Congressional attack on securitization averted
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
Congressional attack on securitization averted
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
Urban legends of securitization
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
ABA
Use of Mill property for staging and operations Use of Mill's Storage Pad No. 5 Supply of filter fabrics Rail access and rail car switching services Utility poles and lighting for operating areas Separate short form AOC on access and in-kind services with the Mill. v v v Unique protection of corporate parents, affiliates and individual officers/stockholders without any obligation under the Order The City of Manistique was protected by the Order without obligation (avoiding potential property tax
January 16
4th Dist. (12/17/03), Court rules that a commercial insurance policy covering "direct physical loss of, or damage to Covered Property at the premises . . . caused by or resulting from any Covered Cause of Loss" did not protect plaintiff against the loss of electronically stored data resulting from a computer crash. (11/25/03), Court holds that plaintiff, who developed and copyrighted a computer program used to compile property tax data collected by municipalities, could not use its copyright to
: Synthetic Leases
Thus, for example, a lease of property that extends over its entire economic life may give the lessor the economic benefits of a sale, but the legal protections of a lessor. Alternatively, a lease that pays out the full value of the underlying property but contains a nominal option to purchase at the end of the lease term may allow the lessor to make a loan of money but enjoy the default remedies of a lessor
Calton Fields: Capitol Report - August 2003
Conservation and Protection of Florida's Scenic Beauty: Florida's Billboard Amendment Protects trees on public property from being removed or altered to enhance billboard visibility, and allows beautification projects to be installed without being restricted by presence of billboards. False Representations in Documents Related to Persons and Property Provides that false representations in documents about persons or property are automatically considered negligent
Fox Rothschild: Alert Archives
Fox Rothschild: November 2003
...com Save the date for our upcoming seminar - the sixth installment in a series of zoning and land use seminars focusing on finding the proper balance between property owners' rights and land preservation. In September 1994, the Point Pleasant Beach Planning Board (the "Planning Board") granted preliminary major subdivision approval in relation to the construction of fourteen single family homes on three lots in Point Pleasant (collectively, the "Property")
Gray Cary: State Board of Equalization Issues Beneficial Ruling Co...
Gray Cary: IRS Attacks Transfer of Non-Qualified Stock Options
Gray Cary: New IRS ?Tax Shelter? Disclosure Regulations
Gray Cary: New California Sales Tax Rules Apply to Software Mainte...
Gray Cary: Sales Tax Successor Liability Survives Disposition of C...
Gray Cary: California Tax Law Changes Affecting Businesses
Gray Cary: Officers and Directors Beware: The Corporate Shield Doe...
Gray Cary: New Law May Affect Your 2001 Return:? Highlights of the...
Gray Cary: Gaining a Competitive Advantage:? Establishing an Inter...
Gray Cary: Venture Company Perspectives
Gray Cary: Estate Planning Opportunities in a Slowing Economy
Gray Cary: Intangible Property May be Subject to California Sales ...
Gray Cary: Reducing Cable Company Assessments of Housedrops
Gray Cary: 100% Dividend Exclusion Proposal:? Consequences for Cor...
Gray Cary: Tax Aspects of the Sarbanes-Oxley Corporate Fraud and A...
Gray Cary: The Taxation of Attorney Fees
Gray Cary: Avoiding ISO Disasters:? A Primer for ISO Issuers and H...
Gray Cary: Defending IP Cost Sharing Arrangements During Tax Audit...
Gray Cary: IRS Proposes to Assess FICA and FUTA Taxes on Exercise ...
Honigman Miller: Evaluating Power Plant Property Tax Burdens in a Changi...
EVALUATING POWER PLANT PROPERTY TAX BURDENS IN A CHANGING INDUSTRY Rate Base As A Valuation Benchmark Deregulation Breaks The Tie Between Rate Base and Value Gas Turbine Advances Also Cause A Reevaluation Of Existing Plants Costs Of Environmental Compliance Cannot Be Automatically Passed Through To Ratepayers Incorporating These Changes Into A Current Power Plant Valuation Changes For Unit Value States Conclusions Electric industry restructuring, technological advances, and changing
Honigman Miller: Competitive Generation and Open Access Transmission: Th...
COMPETITIVE GENERATION AND OPEN ACCESS TRANSMISSION: THE EFFECTS ON ELECTRIC INDUSTRY PROPERTY VALUATION I. HISTORY: WHY THINGS ARE THE WAY THEY ARE II. THE 1970s: WATERSHED OF THE MONOPOLY ERA A.PURPA and the Birth of Cogeneration B.The NGPA and the Development of Market-Created Gas Prices and Open Access Gas Transmission C. Imitating Gas Industry Restructuring: The EPAct and FERC Order 888 III. CURRENT LEGAL DEVELOPMENTS A.Search For Consistency at the Federal Level. C.The Relationship Between
Morris: State Taxation of Computer Software
7637 I. INTRODUCTION State tax regimes are generally quite old. Therefore it is not surprising that the revenue codes of many states generally reflect an economy in which the principal form of business is the manufacture and sale of tangible personal property
Morris: State Taxation of Computer Software
7637 I. INTRODUCTION State tax regimes are generally quite old. Therefore it is not surprising that the revenue codes of many states generally reflect an economy in which the principal form of business is the manufacture and sale of tangible personal property
Morris: Current Issues in State Taxation of Computer Software: ...
...htmlCurrent Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Current Issues in State Taxation of Computer Software: ...
...htmlCurrent Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Current Issues in State Taxation of Computer Software: ...
...htmlCurrent Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Current Issues in State Taxation of Computer Software: ...
...htmlCurrent Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Introduction and Overview to Georgia Property Taxes
...htmlIntroduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Morris: Introduction and Overview to Georgia Property Taxes
...htmlIntroduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Morris: Introduction and Overview to Georgia Property Taxes
...htmlIntroduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Morris: Introduction and Overview to Georgia Property Taxes
...htmlIntroduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Sidley Austin: Greenspan and O'Neill to the rescue the Durbin-Del...
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
Sidley Austin: Financial guaranty insurance most frequently is worded ...
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
Sidley Austin: Tax Alert - The American Jobs Creation Act of 2004 - Le...
TAX ALERT The American Jobs Creation Act of 2004 Leases to Tax-Exempt Entities. TheAct,among other things,establishes new rules that significantly limit the availability of deductions associated with leases to tax-exempt entities
Vorys: Tweaking economic incentive deals saves firms money
Most executives know economic development incentives can reduce significantly their companies taxes and perhaps reduce significantly their companies expenditures in connection with the construction, expansion or relocation of a facility. Another common way to maximize incentives is to ensure that the various types of incentives work together to maximize tax and expenditure savings
Vorys Sater: Incentive Programs by J. Thomas Mason and Scott J. Zian...
They include the creation of tax increment financing areas for the development of infrastructure (e. g., streets and utilities), real and tangible personal property tax abatements, new jobs tax credits and low interest loans or grants to cover the cost of infrastructure improvements
Vorys Sater: Incentive Programs by J. Thomas Mason and Scott J. Zian...
They include the creation of tax increment financing areas for the development of infrastructure (e. g., streets and utilities), real and tangible personal property tax abatements, new jobs tax credits and low interest loans or grants to cover the cost of infrastructure improvements
Winston Strawn: The Brownfields Development Process
Allegheny County Tax Appeal Deadline: April 1
Forthesecondtimeintwoyears,AlleghenyCountyhas engagedinamassrevaluationofpropertylocatedinthe County. However,theCountyalsoswitchedcomputer systems,fromtheFeedbackprogramusedbySabre potentialfortaxreductionand,whereapproved,willhandle theappealonacontingent-feebasiswithnofeedueunlessor untilanassessmentreductionisachieved
In Mahonia
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
Taxation Alert (April 23
Authorities Announce Details of 2003 Budget
State Estate Tax Law Changes Provide New Challenges
Most state governments historically have assessed a death tax that is tied to the federal estate tax system. These state death taxes are assessed in such a way that most states face either a full or partial loss of revenues as the federal estate tax goes through its modification
Going Global: Conference explores legal issues
In addition, the updated title searches will provide information on whether there are any real property tax liens or mechanic’s liens outstanding. This will give you a better sense of the likelihood that the borrower will file for bankruptcy protection, as borrowers often seek bankruptcy relief to preserve their equity interest in the property
State Estate Tax Law Changes Provide New Challenges
Most state governments historically have assessed a death tax that is tied to the federal estate tax system. These state death taxes are assessed in such a way that most states face either a full or partial loss of revenues as the federal estate tax goes through its modification
New IRS Rule Provides Safe Harbor For Reverse
His work involves a broad range of commercial and tax matters including business and tax planning, corporate acquisitions and dispositions, real estate transactions, estate planning and employee benefits. This revenue procedure further provides a safe harbor for accomplishing a tax-free, reverse like-kind exchange under Code º1031
Congressional attack on securitization averted
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
Congressional attack on securitization averted
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
Urban legends of securitization
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
: Synthetic Leases
Thus, for example, a lease of property that extends over its entire economic life may give the lessor the economic benefits of a sale, but the legal protections of a lessor. Alternatively, a lease that pays out the full value of the underlying property but contains a nominal option to purchase at the end of the lease term may allow the lessor to make a loan of money but enjoy the default remedies of a lessor
Brown McCarroll: Texas Legislative Update-79th Regular Session
With the emphasis on the key issues of school finance and property tax relief, it was a tough session for any other issues, especially if any funding was involved. As you know, the Legislature failed to reach an agreement on school finance and property tax relief and Governor Perry has called a special session to deal with those issues
Calton Fields: Capitol Report - August 2003
Fox Rothschild: Alert Archives
Fox Rothschild: November 2003
...com Save the date for our upcoming seminar - the sixth installment in a series of zoning and land use seminars focusing on finding the proper balance between property owners' rights and land preservation. In September 1994, the Point Pleasant Beach Planning Board (the "Planning Board") granted preliminary major subdivision approval in relation to the construction of fourteen single family homes on three lots in Point Pleasant (collectively, the "Property")
Gray Cary: State Board of Equalization Issues Beneficial Ruling Co...
Gray Cary: IRS Attacks Transfer of Non-Qualified Stock Options
Gray Cary: New IRS ?Tax Shelter? Disclosure Regulations
Gray Cary: New California Sales Tax Rules Apply to Software Mainte...
Gray Cary: Sales Tax Successor Liability Survives Disposition of C...
Gray Cary: California Tax Law Changes Affecting Businesses
Gray Cary: Officers and Directors Beware: The Corporate Shield Doe...
Gray Cary: New Law May Affect Your 2001 Return:? Highlights of the...
Gray Cary: Gaining a Competitive Advantage:? Establishing an Inter...
Gray Cary: Venture Company Perspectives
Gray Cary: Estate Planning Opportunities in a Slowing Economy
Gray Cary: Intangible Property May be Subject to California Sales ...
Gray Cary: Reducing Cable Company Assessments of Housedrops
Gray Cary: 100% Dividend Exclusion Proposal:? Consequences for Cor...
Gray Cary: Tax Aspects of the Sarbanes-Oxley Corporate Fraud and A...
Gray Cary: The Taxation of Attorney Fees
Gray Cary: Avoiding ISO Disasters:? A Primer for ISO Issuers and H...
Gray Cary: Defending IP Cost Sharing Arrangements During Tax Audit...
Gray Cary: IRS Proposes to Assess FICA and FUTA Taxes on Exercise ...
Honigman Miller: Evaluating Power Plant Property Tax Burdens in a Changi...
EVALUATING POWER PLANT PROPERTY TAX BURDENS IN A CHANGING INDUSTRY Rate Base As A Valuation Benchmark Deregulation Breaks The Tie Between Rate Base and Value Gas Turbine Advances Also Cause A Reevaluation Of Existing Plants Costs Of Environmental Compliance Cannot Be Automatically Passed Through To Ratepayers Incorporating These Changes Into A Current Power Plant Valuation Changes For Unit Value States Conclusions Electric industry restructuring, technological advances, and changing
Honigman Miller: Competitive Generation and Open Access Transmission: Th...
COMPETITIVE GENERATION AND OPEN ACCESS TRANSMISSION: THE EFFECTS ON ELECTRIC INDUSTRY PROPERTY VALUATION I. HISTORY: WHY THINGS ARE THE WAY THEY ARE II. THE 1970s: WATERSHED OF THE MONOPOLY ERA A.PURPA and the Birth of Cogeneration B.The NGPA and the Development of Market-Created Gas Prices and Open Access Gas Transmission C. Imitating Gas Industry Restructuring: The EPAct and FERC Order 888 III. CURRENT LEGAL DEVELOPMENTS A.Search For Consistency at the Federal Level. C.The Relationship Between
Morris: State Taxation of Computer Software
7637 I. INTRODUCTION State tax regimes are generally quite old. Therefore it is not surprising that the revenue codes of many states generally reflect an economy in which the principal form of business is the manufacture and sale of tangible personal property
Morris: State Taxation of Computer Software
7637 I. INTRODUCTION State tax regimes are generally quite old. Therefore it is not surprising that the revenue codes of many states generally reflect an economy in which the principal form of business is the manufacture and sale of tangible personal property
Morris: Current Issues in State Taxation of Computer Software: ...
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 ) Current Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Current Issues in State Taxation of Computer Software: ...
7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old. Therefore it is not surprising that the revenue codes of many states, including Georgia, generally reflect an economy in which the principal form of business is the manufacture and sale of tangible personal property
Morris: Current Issues in State Taxation of Computer Software: ...
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 ) Current Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Current Issues in State Taxation of Computer Software: ...
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 ) Current Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Sidley Austin: Greenspan and O'Neill to the rescue the Durbin-Del...
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
Sidley Austin: Financial guaranty insurance most frequently is worded ...
Legal Media Group - informing global counsel for over 15 years Legal Media Group - Legal Analyst International Financial Law Review International Tax Review Managing Intellectual Property IFLR1000 Expert Guides Compliance Reporter Asia Law China Law ice China Law Reference Service Euroweek Corporate Finance Project Finance Institutional Investor Euromoney Institutional Investor Newsletters Advertise About us Register Contact Troubleshooting Account details -- =5) { document. write(''); } else if
Sidley Austin: Tax Alert - The American Jobs Creation Act of 2004 - Le...
TAX ALERT The American Jobs Creation Act of 2004 Leases to Tax-Exempt Entities. TheAct,among other things,establishes new rules that significantly limit the availability of deductions associated with leases to tax-exempt entities
Vorys: Tweaking economic incentive deals saves firms money
Most executives know economic development incentives can reduce significantly their companies taxes and perhaps reduce significantly their companies expenditures in connection with the construction, expansion or relocation of a facility. Another common way to maximize incentives is to ensure that the various types of incentives work together to maximize tax and expenditure savings
Vorys Sater: Incentive Programs by J. Thomas Mason and Scott J. Zian...
They include the creation of tax increment financing areas for the development of infrastructure (e. g., streets and utilities), real and tangible personal property tax abatements, new jobs tax credits and low interest loans or grants to cover the cost of infrastructure improvements
Vorys Sater: Incentive Programs by J. Thomas Mason and Scott J. Zian...
They include the creation of tax increment financing areas for the development of infrastructure (e. g., streets and utilities), real and tangible personal property tax abatements, new jobs tax credits and low interest loans or grants to cover the cost of infrastructure improvements
Winston Strawn: The Brownfields Development Process
Allegheny County Tax Appeal Deadline: April 1
Forthesecondtimeintwoyears,AlleghenyCountyhas engagedinamassrevaluationofpropertylocatedinthe County. However,theCountyalsoswitchedcomputer systems,fromtheFeedbackprogramusedbySabre potentialfortaxreductionand,whereapproved,willhandle theappealonacontingent-feebasiswithnofeedueunlessor untilanassessmentreductionisachieved
October 18
To summarize, it deals with completely new tax sale provisions, how over-payments of real estate taxes are refunded (if ever), provides for transfer/recordation tax for any leases over 30 years (and life-estates), and provides for a penalty of $250 if a deed is recorded more than 30 days after execution. Link to SUMMARY of Tax Clarity Act Link to the FULL TEXT of Tax Clarity Act (47 pages) Link to the D.C. Official Code (For Real Property See Division VII - Title 42; For Taxation, See Division
December 1
00/$100 For properties that did not receive the owner-occupant credit last year, the assessed value of the property for 2006 will be last year's assessed value LESS $60,000 (applicable to 2006 only) times 100. MD: Exemption from Recordation and State Transfer Tax for transfers between siblings as to the principal amount of debt assumed by the transferree
Taxation Alert (April 23
November 14
Click here to view reported decisionNo Recordation/Transfer Tax Due on a Bankruptcy Deed. In a Chapter 11 proceeding, even if a deed is granted before a plan is confirmed, an Order of the Bankruptcy Court that indicates that the transfer is to be free of taxes pursuant to 1146(c) of the Bankruptcy Code will be sufficient to exempt the deed from taxation and 1146(c) is not limited to transfers after confirmation of the Plan
January 16
This signals the beginning of the filing season for tax sale foreclosures. We have noticed two factors: 1) There were fewer people bidding, possibly because of higher surplus bids; and 2) in the past year, there have been more properties actually conveying to the tax sale purchasers, possibly due to better pre-auction screening
State Estate Tax Law Changes Provide New Challenges
Most state governments historically have assessed a death tax that is tied to the federal estate tax system. These state death taxes are assessed in such a way that most states face either a full or partial loss of revenues as the federal estate tax goes through its modification
Going Global: Conference explores legal issues
In addition, the updated title searches will provide information on whether there are any real property tax liens or mechanic’s liens outstanding. This will give you a better sense of the likelihood that the borrower will file for bankruptcy protection, as borrowers often seek bankruptcy relief to preserve their equity interest in the property
State Estate Tax Law Changes Provide New Challenges
Most state governments historically have assessed a death tax that is tied to the federal estate tax system. These state death taxes are assessed in such a way that most states face either a full or partial loss of revenues as the federal estate tax goes through its modification
New IRS Rule Provides Safe Harbor For Reverse
His work involves a broad range of commercial and tax matters including business and tax planning, corporate acquisitions and dispositions, real estate transactions, estate planning and employee benefits. This revenue procedure further provides a safe harbor for accomplishing a tax-free, reverse like-kind exchange under Code º1031
Ballard Spahr: Potential Changes in PA Tax Law
Through the efforts of Ballard Spahr attorneys and other Pennsylvania tax professionals, there is a realistic possibility Pennsylvania will soon adopt a more reasonable position on taxing non-qualified deferred compensation. Currently, Pennsylvania differs from every other jurisdiction in the nation by taxing non-qualified deferred compensation when the services are rendered, rather than when the compensation is paid
Brown McCarroll: Texas Legislative Update-79th Regular Session
With the emphasis on the key issues of school finance and property tax relief, it was a tough session for any other issues, especially if any funding was involved. As you know, the Legislature failed to reach an agreement on school finance and property tax relief and Governor Perry has called a special session to deal with those issues
Fox Rothschild: Alert Archives
Fox Rothschild: November 2003
...com Save the date for our upcoming seminar - the sixth installment in a series of zoning and land use seminars focusing on finding the proper balance between property owners' rights and land preservation. In September 1994, the Point Pleasant Beach Planning Board (the "Planning Board") granted preliminary major subdivision approval in relation to the construction of fourteen single family homes on three lots in Point Pleasant (collectively, the "Property")
Gray Cary: State Board of Equalization Issues Beneficial Ruling Co...
Gray Cary: IRS Attacks Transfer of Non-Qualified Stock Options
Gray Cary: New IRS ?Tax Shelter? Disclosure Regulations
Gray Cary: New California Sales Tax Rules Apply to Software Mainte...
Gray Cary: Sales Tax Successor Liability Survives Disposition of C...
Gray Cary: California Tax Law Changes Affecting Businesses
Gray Cary: Officers and Directors Beware: The Corporate Shield Doe...
Gray Cary: New Law May Affect Your 2001 Return:? Highlights of the...
Gray Cary: Gaining a Competitive Advantage:? Establishing an Inter...
Gray Cary: Venture Company Perspectives
Gray Cary: Estate Planning Opportunities in a Slowing Economy
Gray Cary: Intangible Property May be Subject to California Sales ...
Gray Cary: Reducing Cable Company Assessments of Housedrops
Gray Cary: 100% Dividend Exclusion Proposal:? Consequences for Cor...
Gray Cary: Tax Aspects of the Sarbanes-Oxley Corporate Fraud and A...
Gray Cary: The Taxation of Attorney Fees
Gray Cary: Avoiding ISO Disasters:? A Primer for ISO Issuers and H...
Gray Cary: Defending IP Cost Sharing Arrangements During Tax Audit...
Gray Cary: IRS Proposes to Assess FICA and FUTA Taxes on Exercise ...
Honigman Miller: Evaluating Power Plant Property Tax Burdens in a Changi...
EVALUATING POWER PLANT PROPERTY TAX BURDENS IN A CHANGING INDUSTRY Rate Base As A Valuation Benchmark Deregulation Breaks The Tie Between Rate Base and Value Gas Turbine Advances Also Cause A Reevaluation Of Existing Plants Costs Of Environmental Compliance Cannot Be Automatically Passed Through To Ratepayers Incorporating These Changes Into A Current Power Plant Valuation Changes For Unit Value States Conclusions Electric industry restructuring, technological advances, and changing
Honigman Miller: Competitive Generation and Open Access Transmission: Th...
COMPETITIVE GENERATION AND OPEN ACCESS TRANSMISSION: THE EFFECTS ON ELECTRIC INDUSTRY PROPERTY VALUATION I. HISTORY: WHY THINGS ARE THE WAY THEY ARE II. THE 1970s: WATERSHED OF THE MONOPOLY ERA A.PURPA and the Birth of Cogeneration B.The NGPA and the Development of Market-Created Gas Prices and Open Access Gas Transmission C. Imitating Gas Industry Restructuring: The EPAct and FERC Order 888 III. CURRENT LEGAL DEVELOPMENTS A.Search For Consistency at the Federal Level. C.The Relationship Between
Morris: State Taxation of Computer Software
7637 I. INTRODUCTION State tax regimes are generally quite old. Therefore it is not surprising that the revenue codes of many states generally reflect an economy in which the principal form of business is the manufacture and sale of tangible personal property
Morris: State Taxation of Computer Software
7637 I. INTRODUCTION State tax regimes are generally quite old. Therefore it is not surprising that the revenue codes of many states generally reflect an economy in which the principal form of business is the manufacture and sale of tangible personal property
Morris: Current Issues in State Taxation of Computer Software: ...
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 ) Current Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Current Issues in State Taxation of Computer Software: ...
7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old. Therefore it is not surprising that the revenue codes of many states, including Georgia, generally reflect an economy in which the principal form of business is the manufacture and sale of tangible personal property
Morris: Current Issues in State Taxation of Computer Software: ...
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 ) Current Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Current Issues in State Taxation of Computer Software: ...
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 ) Current Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Sidley Austin: Tax Alert - The American Jobs Creation Act of 2004 - Le...
TAX ALERT The American Jobs Creation Act of 2004 Leases to Tax-Exempt Entities. TheAct,among other things,establishes new rules that significantly limit the availability of deductions associated with leases to tax-exempt entities
Vorys Sater: New Rules - How the new commercial activity tax affects...
How the new commercial activity tax affects Ohio businesses Interviewed by Amy Dison. O hio state legislators are working to eliminate taxes that once discouraged potential business, and
Winston Strawn: The Brownfields Development Process
Allegheny County Tax Appeal Deadline: April 1
Forthesecondtimeintwoyears,AlleghenyCountyhas engagedinamassrevaluationofpropertylocatedinthe County. However,theCountyalsoswitchedcomputer systems,fromtheFeedbackprogramusedbySabre potentialfortaxreductionand,whereapproved,willhandle theappealonacontingent-feebasiswithnofeedueunlessor untilanassessmentreductionisachieved
Taxation Alert (April 23
State Estate Tax Law Changes Provide New Challenges
Most state governments historically have assessed a death tax that is tied to the federal estate tax system. These state death taxes are assessed in such a way that most states face either a full or partial loss of revenues as the federal estate tax goes through its modification
Going Global: Conference explores legal issues
In addition, the updated title searches will provide information on whether there are any real property tax liens or mechanic’s liens outstanding. This will give you a better sense of the likelihood that the borrower will file for bankruptcy protection, as borrowers often seek bankruptcy relief to preserve their equity interest in the property
State Estate Tax Law Changes Provide New Challenges
Most state governments historically have assessed a death tax that is tied to the federal estate tax system. These state death taxes are assessed in such a way that most states face either a full or partial loss of revenues as the federal estate tax goes through its modification
: Synthetic Leases
Thus, for example, a lease of property that extends over its entire economic life may give the lessor the economic benefits of a sale, but the legal protections of a lessor. Alternatively, a lease that pays out the full value of the underlying property but contains a nominal option to purchase at the end of the lease term may allow the lessor to make a loan of money but enjoy the default remedies of a lessor
Ballard Spahr: Potential Changes in PA Tax Law
Through the efforts of Ballard Spahr attorneys and other Pennsylvania tax professionals, there is a realistic possibility Pennsylvania will soon adopt a more reasonable position on taxing non-qualified deferred compensation. Currently, Pennsylvania differs from every other jurisdiction in the nation by taxing non-qualified deferred compensation when the services are rendered, rather than when the compensation is paid
Brown McCarroll: Texas Legislative Update-79th Regular Session
With the emphasis on the key issues of school finance and property tax relief, it was a tough session for any other issues, especially if any funding was involved. As you know, the Legislature failed to reach an agreement on school finance and property tax relief and Governor Perry has called a special session to deal with those issues
Gray Cary: State Board of Equalization Issues Beneficial Ruling Co...
Gray Cary: IRS Attacks Transfer of Non-Qualified Stock Options
Gray Cary: New IRS ?Tax Shelter? Disclosure Regulations
Gray Cary: New California Sales Tax Rules Apply to Software Mainte...
Gray Cary: Sales Tax Successor Liability Survives Disposition of C...
Gray Cary: California Tax Law Changes Affecting Businesses
Gray Cary: Officers and Directors Beware: The Corporate Shield Doe...
Gray Cary: New Law May Affect Your 2001 Return:? Highlights of the...
Gray Cary: Gaining a Competitive Advantage:? Establishing an Inter...
Gray Cary: Venture Company Perspectives
Gray Cary: Estate Planning Opportunities in a Slowing Economy
Gray Cary: Intangible Property May be Subject to California Sales ...
Gray Cary: Reducing Cable Company Assessments of Housedrops
Gray Cary: 100% Dividend Exclusion Proposal:? Consequences for Cor...
Gray Cary: Tax Aspects of the Sarbanes-Oxley Corporate Fraud and A...
Gray Cary: The Taxation of Attorney Fees
Gray Cary: Avoiding ISO Disasters:? A Primer for ISO Issuers and H...
Gray Cary: Defending IP Cost Sharing Arrangements During Tax Audit...
Gray Cary: IRS Proposes to Assess FICA and FUTA Taxes on Exercise ...
Honigman Miller: Evaluating Power Plant Property Tax Burdens in a Changi...
EVALUATING POWER PLANT PROPERTY TAX BURDENS IN A CHANGING INDUSTRY Rate Base As A Valuation Benchmark Deregulation Breaks The Tie Between Rate Base and Value Gas Turbine Advances Also Cause A Reevaluation Of Existing Plants Costs Of Environmental Compliance Cannot Be Automatically Passed Through To Ratepayers Incorporating These Changes Into A Current Power Plant Valuation Changes For Unit Value States Conclusions Electric industry restructuring, technological advances, and changing
Honigman Miller: Competitive Generation and Open Access Transmission: Th...
COMPETITIVE GENERATION AND OPEN ACCESS TRANSMISSION: THE EFFECTS ON ELECTRIC INDUSTRY PROPERTY VALUATION I. HISTORY: WHY THINGS ARE THE WAY THEY ARE II. THE 1970s: WATERSHED OF THE MONOPOLY ERA A.PURPA and the Birth of Cogeneration B.The NGPA and the Development of Market-Created Gas Prices and Open Access Gas Transmission C. Imitating Gas Industry Restructuring: The EPAct and FERC Order 888 III. CURRENT LEGAL DEVELOPMENTS A.Search For Consistency at the Federal Level. C.The Relationship Between
Morris: State Taxation of Computer Software
7637 I. INTRODUCTION State tax regimes are generally quite old. Therefore it is not surprising that the revenue codes of many states generally reflect an economy in which the principal form of business is the manufacture and sale of tangible personal property
Morris: State Taxation of Computer Software
7637 I. INTRODUCTION State tax regimes are generally quite old. Therefore it is not surprising that the revenue codes of many states generally reflect an economy in which the principal form of business is the manufacture and sale of tangible personal property
Morris: Current Issues in State Taxation of Computer Software: ...
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 ) Current Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Current Issues in State Taxation of Computer Software: ...
7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old. Therefore it is not surprising that the revenue codes of many states, including Georgia, generally reflect an economy in which the principal form of business is the manufacture and sale of tangible personal property
Morris: Current Issues in State Taxation of Computer Software: ...
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 ) Current Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Current Issues in State Taxation of Computer Software: ...
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 ) Current Issues in State Taxation of Computer Software: The Georgia Experience By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP cbeaudrot@mmmlaw. 7753 I. INTRODUCTION The tax regimes in Georgia, and indeed nationally, are generally quite old
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Morris: Introduction and Overview to Georgia Property Taxes
MMM - Published Articles -- -- PUBLICATIONS S -- PUBLISHED ARTICLES -- -- -- PUBLISHED WORKS MMM NEWS RELEASES MMM EVENT CALENDAR PRESS INQUIRIES Articles: (1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 ) Introduction & Overview to Georgia Property Taxes By Charles R. Beaudrot, Esquire Morris, Manning & Martin, LLP crb@mmmlaw. Property taxes, generally referred to as ad valorem taxes, are the oldest source of revenue used by the State of Georgia and its political subdivisions
Sidley Austin: Tax Alert - The American Jobs Creation Act of 2004 - Le...
TAX ALERT The American Jobs Creation Act of 2004 Leases to Tax-Exempt Entities. TheAct,among other things,establishes new rules that significantly limit the availability of deductions associated with leases to tax-exempt entities
Vorys Sater: New Rules - How the new commercial activity tax affects...
How the new commercial activity tax affects Ohio businesses Interviewed by Amy Dison. O hio state legislators are working to eliminate taxes that once discouraged potential business, and
