Searching Content indexed under Tax by Foley Hoag LLP ordered by Published Date Descending.
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Tom Barker Testifies Before Energy & Commerce On Medicaid DSH
On June 4, 2019, the House of Representatives' Committee on Energy and Commerce, Subcommittee on Health, held a hearing entitled "Investing in America's Health Care."
United States
13 Jun 2019
U.S. Tax Court Judge Upholds § 280e; Strikes Industry's Hopes
On November 29, a U.S. Tax Court judge confirmed that § 280E of the Internal Revenue Code prevents state-legal cannabis businesses ...
United States
17 Dec 2018
A Carbon Tax Twofer. A Meat Tax? No, Sir.
It's probably not news that the immediate prospects for a carbon tax aren't great.
United States
31 Oct 2018
IRS Issues PLR Approving Battery Storage For 25D Tax Credit When Integrated With Solar
As we noted then, we should note now that developers and individuals ought to review this and any other PLR with their own tax counsel, accountants, and tax preparers in light of their own specific facts.
United States
6 Mar 2018
Tax Reform Impact On Carried Interest For Investment Managers
The federal tax reform legislation that became law on December 22, 2017 contains a provision that will impose a new limitation on investment managers with respect to capital gains derived ...
United States
2 Jan 2018
Stolen Tax Returns? Virginia Seeks A Solution.
Did someone steal your tax return? You are not alone.
United States
14 Jul 2017
Cayman Islands FATCA/CRS Deadlines Extended
On June 22, 2017, the Cayman Islands extended deadlines relating to 2016 FATCA and Common Reporting Standard (CRS) compliance.
Cayman Islands
3 Jul 2017
Is It A Dividend? Is It A Tax? Could President Trump Care Less?
In February, I posted about the formation of the Climate Leadership Council and its push for what it calls its "Carbon Dividend" plan. In essence, it's a gradually increasing carbon tax.
United States
29 Jun 2017
Marijuana Taxes Could Bring In $64M In The First Year
Earlier this March, officials from the Department of Revenue testified in front of the Legislature's Joint Committee on Marijuana Policy, providing the first public estimate of the expected tax revenue from adult use marijuana sales.
United States
12 Apr 2017
IRS Updates Form 990-EZ For 2016
The IRS released an updated Form 990-EZ, Short Form Return of Organization Exempt from Income Tax with the purpose of helping small to mid-size tax-exempt organizations avoid common mistakes.
United States
22 Mar 2017
New IRS Memo Concludes Benefits Paid By Fixed-Indemnity Health Plans May Be Taxable Income
On January 20, 2017, the Office of Chief Counsel of the Internal Revenue Service (IRS) issued a Memorandum on the tax treatment of benefits paid by fixed-indemnity health plans.
United States
1 Mar 2017
FATCA And CRS: 2016 Year End Reminders And A Look Ahead To 2017
As 2016 comes to a close, U.S. FATCA is almost fully phased-in, U.K. FATCA is being phased-out and the Common Reporting Standard ("CRS") is nearing the first anniversary of its effective date.
United States
7 Dec 2016
Summary Of The Regulation And Taxation Of Marijuana Act
On November 8, 2016, Massachusetts voters passed Initiative Petition 15-37, The Regulation and Taxation of Marijuana Act.
United States
25 Nov 2016
MA Appellate Tax Board Again Finds Virtually Net Metered Solar Facility Exempted From Property Taxation
The Commonwealth of Massachusetts' Appellate Tax Board has again ruled that a ‘virtual' net-metered solar PV project is exempted from property taxation...
United States
10 Nov 2016
Section 501(c)(4) Organizations Subject To IRS Notice Requirement
On July 12, 2016, the IRS released temporary regulations under section 506 of the Code as well as Revenue Procedure 2016-41.
United States
30 Aug 2016
Upcoming FATCA Deadlines
In each of these cases, a pre-existing account will not become subject to FATCA until its value exceeds $1 million on a subsequent December 31st.
United States
1 Jul 2016
FBAR: 2015 Reports Due By June 30, 2016
Every U.S. person that had a financial interest in, or signature or other authority over, one or more foreign financial accounts during 2015 must electronically file an "FBAR" with the U.S. Treasury Department...
United States
20 Jun 2016
A "PATH" To Substantial Tax Savings: Qualified Small Business Stock
In the early 1990s, Congress enacted the qualified small business stock ("QSBS") rules to incentivize equity investments in certain corporations.
United States
16 Jun 2016
Cayman Islands FATCA/CRS Compliance Deadlines (2016)
Cayman Islands investment entities are currently subject to three separate regimes relating to financial account information reporting: U.S. FATCA, U.K. FATCA and the OECD Common Reporting Standard (CRS).
United States
19 Apr 2016
Practical Tips To Avoid Being Caught In An IRS Phishing Trap
As a follow-up to our recent discussion of IRS-related phishing attempts, here are a few quick tips to stay out of the phishing traps.
United States
10 Apr 2016
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