Searching Content indexed under Tax Authorities by McLane Middleton, Professional Association ordered by Published Date Descending.
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Time To Zone In On Qualified Opportunity Funds
Buried in the 2017 tax bill is a tax deferral and basis boosting provision aimed at luring investors to fund real estate development projects and new businesses in distressed, low-income communities.
United States
10 Dec 2018
S Corp Shareholders Take Note
New tax law contains some pitfalls that should require switching your tax regimen.
United States
11 Oct 2018
If You're A Shareholder Of A NH S Corp, You Might Be Making A Mistake
As you may know, on Dec. 22, President Trump signed into law, as part of the Tax Cuts and Jobs Act of 2017, an amazing new provision of the Internal Revenue Code called Section 199A.
United States
27 Sep 2018
What Every Business Lawyer Should Know About The New IRC Section
On December 22, 2019, new Internal Revenue Code Section 199A was signed into law as part of the Tax Cuts and Jobs Act of 2017 (TCJA). It became effective on January 1, 2018.
United States
28 Aug 2018
United States Supreme Court Declares Open Tax Season On On-line Retailers
In a long awaited decision reversing 26 years of existing precedent, on June 21st the United States Supreme Court ruled in South Dakota v. Wayfair, Inc., that states and other taxing jurisdictions...
United States
2 Jul 2018
New Deferred Compensation Rules Provide Greater Flexibility To Tax Exempt Employers
Unlike private employers, tax-exempt and governmental employers are required to comply with the complex rules of Tax Code Section 457 whenever compensation is payable to employees in arrangements beyond...
United States
3 Mar 2017
Ending The Dreaded Basis Step-Up Addition Statute
For many years, one of the most controversial aspects of the New Hampshire business profits tax has been the basis step-up requirement triggered on the transfer of equity in a business.
United States
3 Mar 2017
New Federal Partnership Audit Rules Could Be Trouble For NH LLCs
For many New Hampshire business entities taxable as partnerships, including multi-member limited liability companies and general and limited partnerships, the possibility of an adverse IRS audit is a continuing nightmare.
United States
20 Oct 2016
New Hampshire Legislature Enacts Tax Amnesty Program
Recently enacted House Bill 2 includes a tax amnesty plan for all New Hampshire taxes collected by the Department of Revenue Administration.
United States
26 Nov 2015
When Does My Client Need A Tax Attorney?
Meeting with a client multiple times per year, accountants provide a wide range of tax and advisory services well beyond tax return preparation.
United States
22 May 2014
Assisting Clients Who Are Victims Of Identity Theft
The New Hampshire Medical Society recently issued a fraud alert to its members.
United States
21 May 2014
IRS Issues Additional Guidance Related To Refunds Of Employer-Paid Taxes Paid On Imputed Income For Same-Sex Spouse Benefits
On September 23, 2013, the IRS released Notice 2013-61 which provides special rules for employers making claims for refunds or adjustments of Federal Insurance Contributions Act and federal employment taxes resulting from the United States Supreme Court’s decision in Windsor.
United States
8 Oct 2013
IRS Takes First Big Step Toward Federal Recognition Of Same-Sex Marriages, And In Doing So, Opens The Door For Employers To Recoup Overpayment Of Taxes
While uncertainty still lingers in some areas of federal law regarding how the recent overturning of DOMA will affect same-sex couples’ abilities to obtain federal benefits, on August 29, 2013, the IRS clarified this ambiguity with regard to federal tax law.
United States
11 Sep 2013
Offshore Voluntary Disclosure Initiative: Time Is Of The Essence
Since 2009, the IRS has been offering taxpayers with undisclosed foreign financial accounts the opportunity to "come clean" under its Offshore Voluntary Disclosure Initiative, and thousands of individuals have done so.
United States
10 Apr 2013
IRS Cracks Down On Undisclosed Foreign Accounts
The message from the IRS to owners of undisclosed foreign financial accounts is clear: Enter the IRS Offshore Voluntary Disclosure Initiative or risk criminal prosecution and/or enormous civil penalties.
United States
4 Mar 2013
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