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    Supreme Court Rules in Local Tax Refund Refusal Case

    Article The Supreme Court decided only one significant state tax case in its recently ended term, a decision that is important for tax policy reasons, for taxpayers, and for state and local governments.
    Published on April 16, 2014

    Now Is the Time for Your Clients to Make Good on Their Back-Taxes

    Article ...the last Philadelphia Tax Amnesty. For tax delinquents who miss this one, there will never be another. Sponsored by Philadelphia Tax Amnesty For the first time since 1986, the City of Philadelphia is offering individuals a
    Published on January 28, 2011

    Corporation Sole Cannot Shelter Pastor From Tax Trouble

    Article A pastor’s use of a “corporation sole” structure to avoid “government interference” and a vow of poverty were not enough to shelter his income from federal tax, the Tax Court held in a recent decision.
    Published on December 31, 2012

    AICPA News Update - January 4, 2013

    Newsletter In this issue: "Fiscal Cliff" Legislation Includes Huge Number of Tax Provisions; AICPA Flags Concerns about IFAC’s International Ethics Standards Board’s Exposure Draft on Responding to a Suspected Illegal Act; ASB Issues Omnibus SAS to Amend Two Clarified Auditing Standards;   TPA Issued on Effective Date of AU-C Section 905 in
    Published on January 10, 2013

    Cooperative Owner Cannot Deduct Cooperatives Casualty Loss

    Article A shareholder in a cooperative housing corporation was not allowed to deduct as a casualty loss an assessment levied against her by the cooperative to pay for damages caused by the collapse of a retaining wall on its property.
    Published on July 20, 2011

    Statute of Limitation Tolled by Fraudulent Tax Returns

    Article The Second Circuit held that the filing of fraudulent tax returns for a corporation by an accountant to embezzle money that was owed to the IRS was an intentional evasion of taxes that tolled the statute of limitation on assessment.
    Published on April 30, 2013

    Fifth Circuit Affirms Tax Courts Valuation of Faade Easement

    Article The Fifth Circuit affirmed the Tax Court's determination of the value of a façade easement, finding that the Tax Court had properly followed its instructions on remand.
    Published on July 31, 2014

    All Aboard The Impact of the New York State MTA Payroll Tax on Alternative Investment Fund Managers

    Article Assembly Bill A08180, establishing the Metropolitan Commuter Transportation Mobility Tax. The bill imposes a new tax on employers and self-employed individuals engaging in business within the 12 counties of the Metropolitan Commuter Transportation District.
    Published on January 28, 2011

    Rehabilitation Credits Disallowed

    Article The Third Circuit held that a corporate partner in a partnership was not entitled to claim historic rehabilitation credits passed through to it from the partnership because the corporation was not a bona fide partner in the partnership.
    Published on November 30, 2012

    Tax Court Weighs In on STARS Transaction

    Article The Tax Court held that a bank was not entitled to the tax benefits generated by a STARS transaction because the transaction lacked economic substance.
    Published on April 01, 2013

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