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19 Jul 2017, 5:01 am
The taxpayers, shareholders in an S corporation that uses the cash method of accounting, claimed deductions passed through from the S corporation that were claimed under section 468. [read post]
17 Jul 2017, 1:26 pm
After the cliff, employees generally receive the remaining stock options on a quarterly basis. [read post]
16 Jul 2017, 5:35 am
Yet provisional filings by Australian entities last peaked in 2012, before declining by nearly 10% in 2013, and have yet to recover to their former high.Many IP services firms are no different from other businesses, in that they want to generate growth in profits, and deliver value to shareholders – whether these be traditional partners/owners of the firm, a corporate holding company, or investors in a public share market. [read post]
15 Jul 2017, 4:27 pm
Tax practitioners have complained for years about the ever-expanding scope and complexity of both the Internal Revenue Code and Treasury Regulations. [read post]
15 Jul 2017, 4:00 am
”How heavily local governments rely on federal aid as part of their individual revenue mix varies by class. [read post]
13 Jul 2017, 11:14 am
For example, soon after it was released, the U.S. anti-circumvention law was quickly by manufacturers of inkjet printers and garage-door openers to try and block out aftermarket competitors (generic ink, and generic remote controls). [read post]
13 Jul 2017, 6:37 am
However, individual income tax cuts are expensive, and a substantial cut to the 39.6 percent top ordinary income rate would reduce federal revenue significantly. [read post]
13 Jul 2017, 6:10 am
Personnel and other expenses required to properly administer this chapter shall be funded by:(1) the general appropriations acts; or(2) any other source of revenue received by the board in connection with the operation of the student loan program.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1334 (S.B. 1640), Sec. 1.Acts 2011, 82nd Leg., R.S., Ch. 1251 (S.B. 1799), Sec. 1.Sec. 52.02. [read post]
12 Jul 2017, 7:03 pm
They have more investors, and they generally manage portfolios aimed at longer-term holdings. [read post]
12 Jul 2017, 3:50 am
As an expert negotiator in kidnapping cases, Terry Thorne, played by Russell Crowe, is engaged to bargain for a corporate kidnap victim’s safe return. [read post]
10 Jul 2017, 7:36 am
(No. 16-307), along with two other cases, Epic Systems Corporation v. [read post]
10 Jul 2017, 4:41 am
The online retail giant had previously fought the imposition of sales tax on a state by state basis – from court battles to corporate exemptions. [read post]
8 Jul 2017, 2:00 am
Physician(s) operating a medical practice as a limited liability company, a limited liability partnership, or a general corporation. [read post]
8 Jul 2017, 2:00 am
Physician(s) operating a medical practice as a limited liability company, a limited liability partnership, or a general corporation. [read post]
7 Jul 2017, 5:01 am
In many states and localities, deficits are prohibited, and thus spending cuts can generate tax cuts. [read post]
6 Jul 2017, 2:45 pm
The consequences of this effort to squeeze more tax revenues from U.S. corporations has been anything but successful. [read post]
3 Jul 2017, 6:15 am
Ct. 746, 187 L.Ed. 2d 624 (2014)(Due process did not permit exercise of general jurisdiction over German corporation in California based on services performed there by its United States subsidiary that were “important” to it). [read post]
29 Jun 2017, 7:26 am
Indeed, Judge Birss in ALK-Abello Limited v Meridian Medical Technologies [2010] EWPCC 14, described access to justice for small and medium sized enterprises as a ‘decisive factor’.However, in Comic Enterprises Limited v Twentieth Century Fox Film Corporation [2012] EWPCC 133, Judge Birss held that "the decisive factor" was Comic Enterprises’ approach to the litigation, despite its being an SME (Katpost here). [read post]
28 Jun 2017, 7:43 am
& Nora Rock, Corporate Writer & Policy Analyst, LawPRO. [read post]
27 Jun 2017, 9:01 pm
However, the fact is that corporate tax revenues have (with some ups and downs) been shrinking as a percentage of U.S. tax revenues for decades, currently totaling less than a fourth of the revenue that we collect from the individual income tax and one-third of what we collect from Social Security and Medicare payroll taxes.Corporations paid significantly more of the tax bill in the Fifties and Sixties, when business was booming—and, significantly, when… [read post]