By C. Ryan Barber | July 29, 2019
Judge Carl Nichols, who joined the trial bench just a few weeks ago from Wilmer, faces what he called a "conundrum" in a dispute involving Trump's New York state taxes.
By C. Ryan Barber | July 26, 2019
The former WilmerHale partner and clerk to Justice Clarence Thomas was assigned Friday to Trump's new lawsuit. Nichols was confirmed to the bench in May.
By Mike Scarcella | July 26, 2019
The former WilmerHale partner and clerk to Justice Clarence Thomas was assigned Friday to Trump's new lawsuit. Nichols was confirmed to the bench in May.
By Cheryl Miller | July 25, 2019
You've reached Higher Law, where we chronicle news, analysis and trends for lawyers with cannabis clients. Thanks for reading!
New York Law Journal | Analysis
By Alana Petraske | July 25, 2019
Following the financial crisis, a push towards global transparency has resulted in a revolution in cross-border exchange of tax information. Non-profit organizations are challenged daily, not only with navigating self-certification and registration under these regimes, but in some cases, have more onerous reporting obligations, often ill-suited to their nonprofit activities.
New York Law Journal | Analysis
By Sidney Kess | July 22, 2019
In his Tax Tips column, Sidney Kess writes: U.S. citizens and residents as well as specified domestic entities are taxed on their worldwide income. When foreign accounts exceed a set amount, such taxpayers are required to report annually on their holdings. This is in addition to including the income earned on these foreign accounts on their tax returns. These reporting requirements are not new, but individuals continue to slip up and pay severely for their mistakes, intentional or unintentional.
New York Law Journal | Analysis
By Jeremy H. Temkin | July 17, 2019
In his Tax Litigation Issues column, Jeremy Temkin discusses how the conflict between state laws legalizing the cannabis industry and federal tax law precluding participants in that industry from deducting business expenses disadvantages cannabis businesses from a federal tax perspective.
New York Law Journal | Expert Opinion
By Jeffrey B. Steiner and Pej Razavilar | July 16, 2019
In their Real Estate Financing column, Jeffrey Steiner and Pej Razavilar focus on one of the principal requirements of the opportunity zone provisions—namely, that previously used tangible assets must be substantially improved and that, in order to do so, the property owner must double its initial cost basis in such property.
New York Law Journal | Analysis
By Barry A. Klingman | July 16, 2019
This article provides a discussion of the significance of qualified opportunity zone business property status, including a description of the proposed regulations and an example of how these regulations have made it easier for property owners to raise capital from investors.
New York Law Journal | Analysis
By Daniel A. Kaskel | July 10, 2019
Make the move to Florida more appealing and less appealable.
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