Searching Content indexed under Tax by Michelle Espey ordered by Published Date Descending.
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Evolving Cybersecurity Safeguards For Tax Professionals
The Internal Revenue Service recently reminded tax professionals to be on the lookout for phishing emails designed to steal sensitive data, such as user names
United States
9 Sep 2019
California Sets New Economic Nexus Threshold
On April 25, 2019, acting on the authority of South Dakota v. Wayfair, 585 U.S. ___ (2018), California Governor Gavin Newsom signed into law Assembly Bill (AB) No. 147.
United States
22 May 2019
Is Income Generation Required For A Business To Qualify As An Active Trade Or Business For Successful Section 355 Spin Off? IRS And The Treasury Department Are Reviewing.
Rev. Rul. 57-464 and Rev. Rul. 57-492 have recently been suspended pending completion of a study by the Treasury Department and Internal Revenue Service concerning the five-year,
United States
16 Apr 2019
U.S. Supreme Court Decision Holds States Can Require Internet Retailers To Collect Sales Tax: Physical Presence No Longer The Standard
On Thursday, June 21, 2018, the U.S. Supreme Court decided the South Dakota v. Wayfair, Inc. case, holding that internet retailers can be required to collect sales tax in
United States
4 Jul 2018
Year-End Action Items For 2017 Tax Reform
This, together with the limitation on the deduction for state and local taxes, will result in more taxpayers using the standard deduction in 2018 and later years.
United States
5 Jan 2018
Automatic Revocation & Reinstatement Of Tax-Exempt Status
Section 6033(j)(1) of the Internal Revenue Code automatically revokes the tax-exempt status of any organization that fails to file a required Form 990.
United States
19 Mar 2014
License To…..Pay? New York State To Suspend Drivers' Licenses Of Individuals With Delinquent Tax Liabilities Of $10,000 Or More
On March 28, 2013, Governor Andrew Cuomo signed a bill into law that, among other things, allows the New York State Department of Motor Vehicles and the New York State Department of Taxation and Finance to work together in order to suspend the drivers' licenses of taxpayers who have delinquent tax liabilities due to New York State.
United States
9 Oct 2013
The Federal Lifetime Gift Tax Exemption Amount Of $5,120,000: Use It During Calendar Year 2012 Or Lose It
The Federal Lifetime Gift Tax Exemption (hereinafter the "Lifetime Gift Exemption") is that amount which (cumulatively), under federal tax law, may be transferred free of federal gift tax by an individual during his/her lifetime.
United States
6 Jun 2012
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