Lindsay LaCava

Lindsay LaCava

McDermott Will & Emery

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MTC’s Market-Based Sourcing Recommendations for UDITPA: Too Little, Too Late?

Member states of the Multistate Tax Commission (MTC) voted to adopt proposed amendments to Article IV of the Multistate Tax Compact during their annual meeting in late July. The proposed amendments likely to have the most...more

9/4/2014 - Income Taxes Multistate Tax Commission State Taxes UDITPA

New York State Department of Taxation and Finance Releases Guidance on the Taxability of Computer Software

The New York State Department of Taxation and Finance (Department) has just released Tax Bulletin TB-ST-128 (Tax Bulletin), addressing how the state’s sales tax applies to sales of computer software and related services. The...more

8/12/2014 - Software State Taxes Tax Reform

New York Corporate Tax Reform: Benefits (and Burdens?) for Qualified New York Manufacturers

Earlier this year, New York enacted sweeping corporate tax reform that included a number of special benefits for qualified New York manufacturers. (For a discussion of this corporate tax reform, see our Special Report.) ...more

8/8/2014 - Corporate Tax Rates Corporate Taxes Manufacturers Tax Credits Tax Reform

Ensuring Timely Filing with Private Delivery Services

Most of us are aware of the timely-mailed-timely-filed “mailbox rule” contained within the Internal Revenue Code. Most of us are probably also aware that a document mailed with a private delivery service may also qualify for...more

6/3/2014 - DHL Electronic Filing FedEx IRC IRS Mailbox Rule Tax Court UPS USPS

Inside the New York Budget Bill Part Five: Net Operating Losses and Tax Credits

This is the fifth installment of a series that takes an inside look at the corporate tax reform proposals in Governor Andrew Cuomo’s 2014–15 New York Budget Bill. This proposed reform is sweeping and, if enacted, is likely to...more

3/21/2014 - Net Operating Losses State Budgets State Taxes Tax Credits Tax Reform

Inside the New York Budget Bill Part Four: Nexus

This installment of Inside the New York Budget Bill examines the Budget Bill’s nexus provisions. Although these provisions may have limited impact on current New York taxpayers, they will significantly affect corporations...more

3/14/2014 - Corporate Taxes Franchise Taxes Nexus

Inside the New York Budget Bill Part Three: Apportionment

This is the third installment of a series that takes an inside look at the corporate tax reform proposals in Governor Andrew Cuomo’s 2014–15 New York Budget Bill. This proposed reform is sweeping and, if enacted, is likely to...more

3/7/2014 - Apportionment State Budgets State Taxes

Inside the New York Budget Bill Part Two: Tax Base and Income Classification

This is the second installment of a series that takes an inside look at the corporate tax reform proposals in Governor Andrew Cuomo’s 2014–15 New York Budget Bill. This proposed reform is sweeping and, if enacted, is likely...more

2/27/2014 - Income Taxes State Budgets

Inside the New York Budget Bill Part One: Combined Reporting

This is the first installment of a series that takes an inside look at the corporate tax reform proposals in Governor Andrew Cuomo’s 2014–15 New York Budget Bill. This proposed reform is sweeping and, if enacted, is likely...more

2/20/2014 - Andrew Cuomo Corporate Taxes State Budgets State Taxes Tax Reform

California Issues Guidance on Nonprofit Property Owners Hosting Solar

The California Board of Equalization in December 2013 issued guidance to advise nonprofit real-estate owners of the property tax consequences of hosting on their tax exempt properties solar generating equipment owned by...more

1/21/2014 - Non-Profits Property Owners Property Tax Solar Energy

N.Y. ALJ Holds Taxpayer’s Motives for Acquiring Stock and How Stock Is Used Irrelevant in Determining Investment Capital

A New York administrative law judge recently held in Matter of C.V. Starr & Co., Inc. that income received by a taxpayer from its ownership of common stock was investment income. In so holding, the ALJ addressed an important...more

5/22/2013 - AIG Income Taxes Net Investment Income Stocks

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