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State & Local Tax Alert: Alabama Edition - September 25th, 2013

The Alabama Historical Commission has issued emergency regulations to implement the state’s new historic structures rehabilitation tax credit. Emergency Rules 460-x-23-.01ER through 460-x-23-.13ER took effect September 1,...more

9/25/2013 - Historical Landmarks SALT Tax Credits

How “Taxing” Does a Patent Transfer Have to Be?

Whether you are transferring patent or acquiring rights in a patent, the tax consequences can vary greatly depending on how the transfer is structured. The IRS has recently issued a document (Legal Advice by Field Attorney...more

8/30/2013 - IRS Licenses Patents Sales Transfer Taxes

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