Law Offices of Gary Martin Hays & Associates
P.C.
75 Ponce De Leon Ave NE Ste 101
Atlanta,
GA 30308(470) 294-1674
www.garymartinhays.com
New York Law Journal | Analysis
By Michael Rikon | March 4, 2019
In his Condemnation and Tax Certiorari column, Michael Rikon writes: It can be shown that prior appraisals must be maintained by the appraiser. And once that appraiser has testified, any conditional immunity a prior report had disappeared. An appraiser can be substantially impeached by the prior appraisal.
By Eric Hutchins, H2 Legal and Paul Tiao, Hunton Andrews Kurth | March 4, 2019
Theft of W2s and other tax information has become an annual occurrence. Companies need to not only to prevent such breaches from occurring, but also to position themselves to act quickly to protect their employees.
By Nolan A. Moullé | February 28, 2019
It has been just over a year since Public Law 115-97, more informally known as the “Tax Cuts and Jobs Act” (“TCJA”), was enacted. With it came…
New York Law Journal | Analysis
By Ezra Dyckman and Charles S. Nelson | February 26, 2019
In their Taxation column, Ezra Dyckman and Charles Nelson discuss the proposed Treasury Department regulations implementing Section 163(j) of the Internal Revenue Code which was amended to place a limit on business interest deductions.
The Legal Intelligencer | Commentary
By Alexandra “Sasha” Sacavage | February 22, 2019
The Pennsylvania Department of Revenue recently announced that Pennsylvania breweries are to begin collecting 6 percent sales tax on direct to consumer beer sales. This is a significant departure from the department's prior determination that breweries were exempt from collecting and remitting sales tax from direct-to-consumer sales.
New York Law Journal | Analysis
By Conrad Teitell | February 22, 2019
In his Estate Planning and Philanthropy column, Conrad Teitell writes: Be careful out there. Commentators believe the lawsuit to invalidate the SALT limitation will be unsuccessful. The IRS will deny claimed charitable deductions for what are, in effect, required tax payments—and impose interest and penalties.
New Jersey Law Journal | Analysis
By Lewis Goldshore | February 21, 2019
Legislature takes final action to improve the quality of the state's waterways.
By Katheryn Tucker | February 20, 2019
“Concluding that the 911 charge is a tax as a matter of law, and the Counties' lawsuits thus are precluded, we reverse the Court of Appeals," Justice Nels Peterson wrote for a unanimous Georgia Supreme Court.
New York Law Journal | Analysis
By Elliot Pisem and David E. Kahen | February 20, 2019
In their Taxation column, Elliot Pisem and David E. Kahen discuss a recent order of the Tax Court addressing a motion for partial summary judgment in 'H R B-Delaware v. Commissioner'. The analysis in the decision underscores steps that are important to the evaluation of built-in gains (BIG) tax exposure, and may also inform analysis in non-BIG tax contexts regarding the existence of goodwill or going concern value.
New York Law Journal | Analysis
By Sidney Kess | February 19, 2019
In his Tax Tips column, Sidney Kess writes: Owners of pass-through entities may be able to take a 20 percent deduction for their qualified business income. This personal deduction lowers the effective tax rate on profits from business activities. The question that many tax professionals have been asking since the QBI deduction was created by the Tax Cuts and Jobs Act of 2017 is whether this write-off applies to real estate activities. The IRS has helped to answer this question with respect to certain rental properties.
Presented by BigVoodoo
Join the industry's top owners, investors, developers, brokers & financiers at THE MULTIFAMILY EVENT OF THE YEAR!
Law.com celebrates the California law firms and legal departments driving the state's dynamic legal landscape.
The Texas Lawyer honors attorneys and judges who have made a remarkable difference in the legal profession in Texas.
CORE RESPONSIBILITIES AND TASKS: Reporting to the Senior Vice President, Chief Legal Officer &...
Yale New Haven Health seeks a dynamic and collaborative executive to serve as its Vice President, Labor Strategy and Senior Associate Genera...
Nestled in the heart of Northern California Wine Country, Sonoma County is the largest county in the North Bay region of the San Francisco B...
