Legal Articles, Corporate Tax
Maryland Appeals Court Expands "Date of Finality" Rule
This article analyzes a recent decision by the Maryland Court of Special Appeals concerning the interpretation of the “date of finality” rule, which was thought by many practitioners to limit the consideration of comparable sales to a time frame before January 1.
Business Succession Planning—the Basics
A brief overview of what business owners should know about exit planning and transferring the business when the time is right
Starting a new business? Don't forget the legal details!
A legal to-do list for new businesses to avoid ownership problems and disputes and enhance likelihood of success.
Taxes and Divorce: Tips for Separated Illinois Couples
If you are currently separated and considering divorce in Illinois, questions on how this decision may affect your federal income tax return may cross your mind.
When planning tax strategies, consider Florida property division law
Financial advice that works well at tax time may prove to be disastrous when divorce enters the picture.
Maryland To Give Wealthy Residents a Tax Break
The Maryland General Assembly passed a bill last week and it is currently waiting for the Governor’s signature. The bill would increase Maryland’s estate tax exemption and would probably result in a substantial loss of tax revenue for the state.
House Judiciary Hearing: Exploring Alternative Solutions on the Internet Sales Tax Issue
This is a synopsis of the March 12, 2014 congressional hearing on alternatives to the Marketplace Fairness Act, and a legal analysis of the the due process problems with the Marketplace Fairness Act.
LLC Taxed as S Corporation in Colorado
Many people ask whether a single-member LLC taxed as S corporation is a good play? This article discusses when it is appropriate to have an LLC taxed as S corporation, and how to accomplish this task.
Jones v. Comissioner: Employment Related Awards Under Section 74
Jones v. Commissioner was an important case for section 74 Employment Awards.