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Corporate Business Taxation Monthly articles from September 2006
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Corporate Business Taxation Monthly archives from September 2006
Developments in multistate taxation.(Alabama)
September 1, 2006... Alabama
In reversing a lower court ruling, the Alabama Court of Civil Appeals held that for the tax years at issue, the state did not have the jurisdiction to tax a nonresident whose only connection with the state was his limited...
New regulations under code sec. 7874.
September 1, 2006... Background
The American Jobs Creation Act of 20041 enacted Code Sec. 7874 to prevent inversions of U.S. corporations into foreign corporations. The provision applies if the transfer of a U.S. corporation (or its assets) to a "foreign...
IRS releases building energy efficiency rules.
September 1, 2006... The Energy Tax Incentives Act of 2005 (1) provides immediate tax deductions for qualifying investments that reduce energy costs for commercial buildings on a whole-building basis, for qualifying lighting, (2) for HVAC (Heating, Ventilating and...
Gross receipts allocation: the first step in determining the production incentive.
September 1, 2006... The IRS and the Treasury promulgated the final production incentive regulations on May 25, 2006, in T.D. 9263. (1) This allocation process is one of the first steps in determining production incentive benefits. The reader should become aware...
Update to the employee plans compliance resolution system.
September 1, 2006... The IRS recently updated its plan qualification correction program, the Employee Plans Compliance Resolution System (EPCRS). This is the first update to the plan qualification correction program in almost three years. EPCRS allows plan sponsors...
Benefiting from the production incentive embedded services provisions.
September 1, 2006... Taxpayers that qualify can benefit from the Reg. [section] 1.1 99-3(i)(4) production incentive for embedded services. As a general matter, the production incentive provisions of Reg. [section] 1.199-3(i)(4)(i)(A) preclude the taxpayer from...