Tax

This is FindLaw's collection of State and Federal Tax articles, part of the Finance section of the Corporate Counsel Center. While some states do not have an income tax (Nevada), all residents and all citizens of the United States are subject to the federal income tax. Corporations file taxes as well. While they are subject to may of the same rules as are individual taxpayers, they are also covered by an intricate body of rules addressed to the peculiar problems of corporations. Law articles in this archive are predominantly written by lawyers for a professional audience seeking business solutions to legal issues. Start your free research with FindLaw.

Tax Articles
    • Real Property Tax Issues
      Tax advantages or disadvantages may result from subdividing land for purpose of sale, foreclosing or repossessing real property you have sold, or purchasing real property from a nonresident alien. This article will briefly discuss certain tax ...

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    • Corporate Gifts To Public Officials
      In July, 1998 a prominent California winery agreed to pay $150,000 in fines and other penalties for making a total of $374 in illegal gratuities to a Federal official. Since providing meals, beverages or entertainment is a common practice among ...

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    • Dischargeability of Income Tax Bankruptcy
      Although having knowledge that taxes are dischargeable in bankruptcy, many attorneys still perceive that the tax collector elbows everyone aside and gets paid. Personal income taxes are dischargeable. Practitioners should know the basic requirements ...

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    • Clarifying Tax Status for Volunteer Auxiliaries
      hospital to its ranks -- this time a former not-for-profit hospital. Much time and effort went into the purchase. The parties may even have had to obtain approval from the state attorney general's office. Nevertheless, all approvals were granted ...

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    • Civil Controversies: Tax Court Stipulations
      For fair and reasonably efficient resolution of federal tax disputes, the United States Tax Court is a remarkable institution. Two of the principal reasons it's still economically possible for a taxpayer to pursue a lawsuit in the Tax Court are: 1 ...

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    • Christmas in May: Tax Court Judge Lynn W. Davis' Extraordinary Decision
      Usually with indignant disbelief, my taxpayer clients often lecture me that constitutional safeguards routinely extended to others, like accused felons and “garden variety” plaintiffs, find no counterparts in the tax world. I generally feign ...

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    • Annual Cost-Of-Living Adjustments: 1997
      On October 24, 1996, the Internal Revenue Service announced the annual cost-of-living adjustments ("COLAs") for certain limits which affect the administration of tax-qualified retirement plans, including 401(k) plans, and certain other types of ...

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    • Applicability of Pennsylvania Sales and Use Tax on Public and Nonprofit Construction Projects-May 2000
      The Pennsylvania General Assembly has enacted legislation designed to clarify the treatment of sales and use tax in the context of construction projects for exempt public and nonprofit entities. Act 45 of 1998 (1) altered the substantive and ...

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    • Alternative Fueled Vehicles and Alternative Vehicle Fuels
      Driving a car fueled by something other than gasoline or diesel fuel is no longer the stuff of science fiction. In addition to conventional gasoline and diesel fuel, reformulated — cleaner — gasoline and alternative fuels now are sold in many ...

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    • Asset Protection Planning
      This is an excerpt from Chapter 1 of the Asset Protection Planning Guide -- A State-of-the-Art Approach to Integrated Estate Planning (published by CCH) by lead author Barry S. Engel of the Colorado firm of Engel & Reiman pc. Years ago, when asset ...

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