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22 May 2020, 4:00 am by Kevin Kaufman
Vermont July 15 July 15 Virginia June 1  June 15 Washington (j) June 30 July 31 West Virginia July 15 July 15 Wisconsin July 15 July 15 Wyoming n.a. n.a. [read post]
14 Jun 2007, 11:36 am
JPMorgan Chase, N.A., and Washington Mutual, N.A. v. [read post]
19 Dec 2019, 2:00 am by Kevin Kaufman
This paper, which updates several key components of our January 2019 tax conformity paper,[1] examines how states have approached provisions closely tied to the competitiveness and neutrality of the tax code, including taxation of GILTI, provision of the deduction for Foreign-Derived Intangible Income (FDII), inclusion of income deemed repatriated under § 965, the first-year expensing of short-lived capital investment under § 168(k), and the § 163(j) net interest limitation. [read post]
15 Apr 2023, 6:00 am by Public Employment Law Press
Further, extrinsic evidence may not be considered where, as here, the contract is unambiguous (Matter of Wells Fargo Bank, N.A., 198 AD3d 156, 163 [1st Dept 2021], lv dismissed 38 NY3d 998 [2022]). [read post]
15 Apr 2023, 6:00 am by Public Employment Law Press
Further, extrinsic evidence may not be considered where, as here, the contract is unambiguous (Matter of Wells Fargo Bank, N.A., 198 AD3d 156, 163 [1st Dept 2021], lv dismissed 38 NY3d 998 [2022]). [read post]
21 Apr 2023, 11:11 am by Sean Wajert
Bank of Am., N.A., 733 F.3d 863, 869 (9th Cir. 2013); Scimone v. [read post]