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19 Jan 2016, 1:44 pm by Sarah Atkinson
Logan The Protecting Americans from Tax Hikes Act of 2015 (the “PATH Act,” Division Q of the Consolidated Appropriations Act, 2016, P.L. 114-113, enacted December 18, 2015) made some important changes to the U.S. federal income tax treatment of U.S. real estate investments by non-U.S. persons under the Foreign Investment in Real Property Tax Act of 1980 (“FIRPTA”). [read post]
7 Jan 2024, 9:59 pm by Patent Docs
Noonan -- One of the many changes introduced into U.S. patent law by the Leahy-Smith America Invents Act were provisions for post-grant review (PGR) and inter partes review (IPR). [read post]
10 Aug 2011, 6:12 am by Patrick G. Lee
A U.S. appeals court changed its mind on a case regarding a suspect’s Miranda rights in light of a 2010 Supreme Court decision that revised the standards by which suspects must assert their legal rights. [read post]