James Fritz

James Fritz

McNees Wallace & Nurick LLC

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Latest Posts › Intangibles

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Department Shifts Position on Sourcing of Intangibles

While the Department’s Information Notice focuses primarily on the sourcing of revenues from services, it also addresses the sourcing of receipts from intangibles – in a manner seeming to be directly at odds with previously...more

1/8/2015 - Department of Revenue Intangibles Private Letter Rulings UDITPA

Sales Factor Sourcing of Services & Intangibles

We still are waiting for the Pennsylvania Department of Revenue (the “Department”) to publish official guidance on the apportionment changes made by Act 52 of 2013. Effective for tax years beginning after December 31, 2013,...more

9/9/2014 - Department of Revenue Franchise Taxes Intangibles State Taxes

Add-Back Legislation Reintroduced

Representative Dave Reed (R-Indiana Co.), with more than fifty co-sponsors, has reintroduced legislation (H.B. 440) that would require corporations preparing PA Corporate Net Income Tax returns to add-back any “intangible...more

2/28/2013 - Corporate Taxes Income Taxes Intangibles Tax Deductions

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