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November 29, 2010 |

Case Summaries

The following state and federal court opinions were issued from Nov. 10 through Nov. 18. Practice areas addressed in these cases include criminal law, appeals, attorney's fees, family law and intellectual property, among others. Subscribers have access to the full text of these opinions online and can receive Texas Lawyer's Daily Case Alert, which includes the very latest opinions issued by state and federal appellate courts in Texas. To sign up to receive the Daily Case Alert in your inbox each day, click here.
16 minute read
May 25, 2009 |

Civil Actions

The following cases were recently filed in the local district courts.
3 minute read
February 26, 2002 |

Exchange Interrupted

I nternal Revenue Code section 1031 provides that gain or loss is not generally recognized with respect to the disposition of property to the extent that such property is exchanged for like-kind property.
9 minute read
March 27, 2002 |

State and City Tax Appeals

T he New York City Tax Appeals Tribunal, as it is currently structured, came into being on Oct. 1, 1992. Since that date the tribunal sitting en banc in review of determinations made by administrative law judges had never been reversed by the Appellate Division. That streak ended on March 12, 2002, when the First Department granted a refund of unincorporated business tax (UBT) to a taxpayer.
9 minute read
March 29, 2002 |

State and City Tax Appeals

T he New York City Tax Appeals Tribunal, as it is currently structured, came into being on Oct. 1, 1992. Since that date the tribunal sitting en banc in review of determinations made by administrative law judges had never been reversed by the Appellate Division. That streak ended on March 12, 2002, when the First Department granted a refund of unincorporated business tax (UBT) to a taxpayer.
9 minute read
June 19, 2006 |

The 100 most influential lawyers in America

For the first time in six years, we offer our take on the country's most influential lawyers.
81 minute read
September 15, 2003 |

Civil Actions

4 minute read
April 28, 2005 |

Formation, Reorganization. Liquidation of Insolvent Corporations

Certain liquidations, corporate formation transactions and reorganizations are ordinarily nontaxable, in the sense that neither gain nor loss is recognized by a party disposing of stock or assets in such a transaction. The IRS has recently proposed regulations that address the consequences of a transfer of assets that, after taking into account obligations assumed or taken subject to, lack net value.
9 minute read
April 17, 2002 |

Corporate Tax

T here has long been uncertainty as to the appropriate treatment by an accrual method taxpayer of an ordinary and necessary business expense producing a benefit that extends into the following tax year: for example, an annual premium for insurance coverage over a 12-month period straddling two taxable years. Can such an expense be deducted in the year it was made, or must it be capitalized and then written off over the term of the resulting asset (e.g., the insurance policy)?
9 minute read
February 13, 2002 |

Corporate Tax

S ection 355 of the Internal Revenue Code permits a corporation under certain circumstances to engage in a divisive, or "spinoff," transaction without the imposition of tax at either the corporate level (to reflect the unrealized appreciation in the assets or stock being distributed) or the shareholder level (to reflect receipt of what could otherwise be an ordinary taxable dividend).
9 minute read

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