0 results for 'null'
Tax Breaks for Caring for the Elderly and Disabled
In his Tax Tips column, Sidney Kess writes: According to the Population Reference Bureau, the vast majority of caregivers in the United States for the ever-increasing elderly population are family members. Caring for someone who is elderly or disabled entails personal and financial costs. Whether acting under a moral or legal obligation to provide care, at least the tax law provides some assistance for the caregiver.
Child Support Liens: Who Is Liable for Distributions to Beneficiaries?
Examining obligations under New Jersey's child-support judgment lien statute.
Great, I'm Divorced, Now What?
Analysis of various financial issues that all divorced people — and their professional advisors — will face.
Oil Exploration Company's Demand for Tax Refund Fails in Texas Supreme Court
The Texas Supreme Court on Friday turned down an oil company's bid for a large tax exemption and held that Southwest Royalties Inc.'s purchases of casing, tubing, other well equipment and associated services were not exempt from sales taxes available to certain manufacturers.
Recent Guidance Regarding Deduction of Fines
In their Taxation column, David E. Kahen and Elliot Pisem of Roberts & Holland delve into two recent IRS Office of Chief Counsel memoranda concerning the disallowance as deductions under IRC §162(f) of amounts that would otherwise constitute ordinary and necessary business expenses, where the amount is a "fine or similar penalty paid to a government" and otherwise within the scope of that provision.
Law Journal Press | Digital Book
Pennsylvania Causes of Action, 12th Edition
Authors: GAETAN J. ALFANO, RONALD J. SHAFFER, JOSHUA C. COHAN
View this Book
View more book results for the query "*"
Dilworth Partner Who Led Phila. Newspapers Sale Joins Buchanan
Longtime Dilworth Paxson attorney Richard L. Fox has been hired by Buchanan Ingersoll & Rooney.
High Court Rejects Seminole Utility Tax Appeal
The U.S. Supreme Court is refusing to hear an appeal by the Seminole Tribe of Florida challenging payment of state utility taxes.
Decisions Explain Capital Improvements Sales Tax Rules
In his Tax Appeals Tribunal column, Joseph Lipari writes: An owner of real property is not charged sales or use tax on "capital improvements," but contractors must pay use tax on the materials purchased by it to construct such improvements. For many taxpayers, the nuanced set of rules on this exemption leads to confusion, and a failure to understand the peculiarities can result in unexpected liabilities, as two recent decisions highlight.
The Panama Papers—An Incentive for 'Spring Cleaning'
Janis M. Meyer writes: Although a number of U.S. law firms conduct some form of such due diligence as part of their client intake procedures, it is not mandatory here. It is likely, however, that the legal profession will be under increased scrutiny as the Panama Papers revelations continue. Accordingly, lawyers and law firms should view the Panama Papers as an opportunity to do some internal review to ensure that they are protected against a Panama Papers or Global Witness-type incident.
State of N.Y. v. Wells Fargo National Bank
Qui Tam Complaint Did Not Plausibly Allege Bank's Trusts Ineligible for REMIC TreatmentTRENDING STORIES
More from ALM
- Holwell Shuster & Goldberg Partners Leverage 'Hostile' Witnesses to Secure $101 Million Verdict Against Walmart 1 minute read
- Legal Speak at General Counsel Conference Midwest 2024: Mike Andolina, Partner, White & Case 1 minute read
- Legal Speak at General Counsel Conference Midwest 2024: Carolyn Burbrink, Uber Director of Volume Mobility Safety and Insurance Litigation 1 minute read
Resources
Creating a Culture of Compliance
Brought to you by Ironclad
Download Now
A Buyer's Guide to Law Firm Software
Brought to you by PracticePanther
Download Now
A Step-by-Step Flight Plan for Legal Teams: Fire Up Your Productivity Engine and Deliver High-Impact Work Faster
Brought to you by HaystackID
Download Now
Corporate Transparency Act Resource Kit
Brought to you by Wolters Kluwer
Download Now