Tax

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Software and Nexus
A recent New Jersey case illustrates a tax issue faced by software businesses.
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Federal Tax Attributes at the State Level
Not all states view federal tax attributes the same. Basis, carrybacks, carryforwards and related limitations do not necessarily follow federal rules.
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Navigating the Leasing Tax Waters
Tax issues facing the leasing industry in today's multinational business landscape.
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Unintended Tax Consequences
How salary containment options can trigger them.
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Six-Year Statute of Limitations
Application denied again!
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New Form 926
Return by a U.S. transferor of property to a foreign corporation.
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Looking for a Better State Business Tax
A new approach for taxing business income emerged recently from a California commission — is it a better approach?
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Build America Bonds
Federal subsidies and tax advantages.
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Navigating the Leasing Tax Waters
Tax issues facing the leasing industry in today's multinational business landscape.
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Gifting Shares of Stock in a Closely Held Business
Why now is a good time for tax advisers to explore with owners a chance to minimize estate and gift taxes by gifting shares to younger family members involved in the business.
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