Tax Court Modifies Rushmore Method for Hotel Valuation. The Maryland Tax Court recently modified the traditional Rushmore income approach used to determine the fair market value (FMV) of the real estate component of a hotel....more
1/31/2024
/ Advertising ,
Comptroller ,
Deed of Trust ,
Digital Media ,
Fair Market Value ,
Hotels ,
Personal Property ,
Private Letter Rulings ,
Property Tax ,
Recordation ,
State Taxes ,
Tax Assessment ,
Tax Court
Every so often something new and different comes along in the world of state and local tax that does not fit within the existing conceptual frameworks and rules. For example, the delivery of digital books and other digital...more
7/27/2022
/ Bitcoin ,
Bitcoin Mining ,
Blockchain ,
Cryptocurrency ,
Digital Marketplace ,
Digital Media ,
Income Taxes ,
Local Taxes ,
Non-Fungible Tokens (NFTs) ,
Popular ,
Property Tax ,
Sales Tax ,
State Taxes ,
Unclaimed Property