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14 May 2010, 1:25 pm
She mentioned the biotech tax credit that was adopted in 2009 and the current proposal to eliminate double taxation for certain small S corporations (since currently New York City does not recognize the federal treatment of S corporations as “pass through” entities). [read post]
31 May 2011, 12:34 pm
That each stockholder may retain a portion of her investment after the merger [does not preclude the Court from invoking Revlon where] a transaction ... constitutes an end-game for all or a substantial part of a stockholder's investment in a Delaware corporation. [read post]
2 Apr 2018, 1:07 pm
But if they can adjust the gross (i.e., pretax) value of the option grant to reflect whether they are choosing (1) or (2), then their interests may align.For example, suppose that the employer faces the corporate rate of 21%, while the employee faces the top individual rate of 37%. [read post]
2 Nov 2017, 11:28 am
I just don't have the time today to come fully to grips with what the House bill does to U.S. companies' foreign source income (FSI), as it's complicated and requires studying 100 pages of statutory language that's full of newly defined terms and cross-references.But, if I am reading it correctly, while generally creating an exemption system, it appears to address base erosion by taxing 50% of certain "foreign high returns. [read post]
3 May 2009, 2:31 pm
The legislation had more than 100 co-sponsors in the House. [read post]
14 Sep 2021, 10:44 am
Wastech Services Ltd., 2021 SCC 7 (“Wastech”),[1]Wastech Services Ltd. v. [read post]
28 Dec 2007, 12:35 pm
Nor is it inconsistent to make all distributions within one year in order to minimize federal tax liabilities, and then to create a liquidating trust to assume corporate liabilities for the remaining period.The court recognized the open question of what happens to a claim that does not arise until after the 3 year statute of limitations expires. [read post]
29 Jun 2018, 4:14 am
With respect to Article 100(a) EPC, it was argued, inter alia, that the subject-matter of claim 1 of the granted patent lacked novelty with respect to D1 or D2 and that the subject-matter of claim 1 lacked an inventive step with respect to D1 alone or the combination of D1 and D2.VII. [read post]
3 Sep 2010, 8:05 am
Does 1-100 Lightspeed Media Corporation v. [read post]
27 Jul 2009, 4:00 am
In February 1986, Alvin filed a certificate of incorporation for a new corporation with the identical name ("Madcat II") the shares of which were owned 100% by his wife Harriet. [read post]
16 Dec 2008, 7:22 am
Consideration #1: Is the EDRM XML standard coordinated with other industry standards bodies in the technology arena? [read post]
26 Aug 2016, 11:01 am
Branscome’s expert report concluded that the facility is within a 100-year floodplain and that it has at least a 1% chance of flooding. [read post]
18 Feb 2010, 4:30 am
Bank of America Corporation, et al, 09-11143 (11th Cir. [read post]
4 Aug 2019, 2:43 pm
S corporations are limited to 100 shareholders, who must be U.S. citizens or lawful permanent residents. [read post]
20 Dec 2012, 9:19 am
An employer found to have committed a violation is required to pay the wages owed plus liquidated damages equal to 100 percent of those wages. [read post]
19 Jul 2022, 3:49 pm
Carnival Corporation 2021 WL 7540787. [read post]
6 Apr 2021, 5:00 am
For example, the Act does not seem to consider an entity that is the 100% owner of a subsidiary as the “Beneficial Owner” of such subsidiary; instead the subsidiary would be required to report individuals (whether at the 100% owner level or even higher up the ownership chain) that actually meet the ownership or control tests. [read post]
18 Feb 2020, 4:11 am
Opposer established that it owns a majority interest in AT&T Mobility II LLC, which owns a 100% interest in New Cingular. [read post]
8 May 2016, 9:01 pm
Current Status: 4/14/2015 - House Transportation and Infrastructure, (Third Hearing) ORC Sections: 4561.61 HB72 ENERGY IMPROVEMENT DISTRICTS (CONDITT M) To authorize port authorities to create energy special improvement districts for the purpose of developing and implementing plans for special energy improvement projects and to alter the law governing such districts that are governed by a nonprofit corporation. [read post]
26 Sep 2018, 6:55 am
States without a tax rank equally as 1. [read post]
