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21 May 2019, 3:55 pm by Judith Fiorini
Qualified Opportunity Zone Businesses BACKGROUND In December 2017, as part of the Tax Cuts and Jobs Act (“TCJA”), Congress established a new tax incentive program to promote investment in certain low-income communities designated by the IRS as qualified opportunity zones. [read post]
18 Dec 2009, 7:04 am
This trend, a favorite target of Eric's ire, continued in 2009. [read post]
8 Aug 2019, 1:32 pm
If such a lien is filed before the IRS files its lien, even if the IRS’s balance due arose first, the interpleader court can determine that the non-IRS lien will be entitled to priority of payment. [read post]
22 Jan 2008, 11:47 am
"Findlaw summaries [may] include opoinions that have not yet been released for publication and may be subject to modification, correction or withdrawl. [read post]
17 Jan 2025, 4:24 am by SHG
For one thing, I was highly critical of him in Florence v. [read post]
28 Apr 2009, 11:48 pm
Supreme Court's rulings in Solid Waste Agency of Northern Cook County v. [read post]
11 Mar 2014, 9:01 pm by Neil Cahn
In her January 31, 2014 decision in Morille-Hinds v. [read post]
15 Jun 2006, 4:45 am by Tobias Thienel
Such a rule may be desirable and, since international law changes, may have developed. [read post]
26 Apr 2017, 4:08 pm by Jeff Kern and Christopher Bosch
On the other hand, enforcement efforts that steer clear of overreach are not likely to draw the ire of the High Court’s newest member, and, in fact, may receive his blessing. [read post]
17 May 2010, 7:32 pm by Carter Ruml
., all transfer taxes, all the time) with a report on a truly resounding taxpayer FLP win: Estate of Murphy v. [read post]