Constitutional Law Tax

SCOTUS Same-Sex Marriage DOMA US v Windsor IRS Income Taxes Employee Benefits Marriage Sales & Use Tax Affordable Care Act Equal Protection Commerce Clause Property Tax Due Process Tax Credits State Taxes Retirement Plan Health Insurance Corporate Taxes Appeals ERISA Estate Tax Tax Exemptions Health Insurance Exchanges Healthcare King v Burwell U.S. Treasury Constitutional Challenges Department of Revenue Nexus Tax Benefits Discrimination Subsidies Dormant Commerce Clause Standing FMLA Domestic Partnership Interstate Commerce Civil Unions Internet Retailers Tax Assessment COBRA Employer Mandates Tax Refunds Estate Planning Proposition 8 Tax Reform Comptroller of the Treasury v Wynne Hollingsworth v Perry Legislative Agendas Religious Institutions Retailers Tax Returns DOL Individual Mandate Quill Employer Group Health Plans New Legislation Sales Tax Contraceptive Coverage Mandate Obergefell v. Hodges Physical Presence Test Fifth Amendment Fourteenth Amendment Franchise Tax Board Gift Tax Audits Fair Housing Act (FHA) First Amendment Out-of-State Companies Tax Appeals Cap-and-Trade Click-Through Nexus Constitutional Amendment Jurisdiction Non-Resident Income Taxes State Budgets State Health Insurance Exchanges Tax Court Disparate Impact Healthcare Reform Joint Tax Returns Multistate Tax Compact Net Operating Losses Proposition 13 Sexual Orientation Discrimination Tax Deductions Tax Revenues Amazon Apportionment Article III FBAR FICA Taxes Municipalities Payroll Taxes Reporting Requirements Affordable Housing Direct Mkting Association v Brohl Employer Liability Issues Excise Tax Greenhouse Gas Emissions Hospitals Internal Revenue Code (IRC) Internet Taxation Local Ordinance Local Taxes S-Corporation SALT School Districts Tax Evasion Tax Exempt Entities Texas Dept of Housing v Inclusive Communities Title VII 501(c)(3) Burwell v Hobby Lobby Business Taxes Chevron Deference Churches Compliance Double Taxation Economic Presence Nexus EU Franchise Taxes HHS Hobby Lobby PA Supreme Court Pensions Proposed Legislation Qualified Retirement Plans Religious Freedom Restoration Act Uniformity Clause 401k Administrative Procedure Act Burden of Proof Corporate Counsel Employee Rights Exemptions Germany HIPAA Marriage Equality Non-Profits OH Supreme Court Penalties Popular Race Discrimination State and Local Government Tax Liability Trucking Industry Trusts Ad Valorem Tax Anti-Discrimination Policies Ballot Measures Benefit Plan Sponsors Canada Chamber of Commerce Commercial Activity Tax Commercial Property Owners Divorce Educational Institutions Foreign Corporations Fourth Amendment Free Speech Gillette v Franchise Tax Board IL Supreme Court Multistate Tax Commission Offshore Funds Partnerships Railroads Religious Discrimination Repeal Retroactive Application Retroactive Taxes RFRA RLUIPA Spouses Subsidiaries Transfer Taxes 501(c)(4) ADEA ALJ Arbitrary and Capricious Beneficiaries Carbon Emissions Certiorari Charitable Donations Charitable Organizations CMS Cutler v Franchise Tax Board Dividends Eminent Domain Establishment Clause Health and Welfare Plans Internet Legislative Committees Manufacturers Medicaid New Regulations Oral Argument Preemption Property Valuation Qualified Small Business Stock Real Estate Transfers Religious Schools Sales Factor Standard of Review Stocks Surviving Spouse Tax Injunction Act Tax Rates Article I CA Supreme Court California Air Resources Board CARB Class Action Condemnation Damages Defined Benefit Plans DOJ Eighth Amendment Energy Sector Excessive Fines Clause Federal Jurisdiction Federal Taxes Fees Foreclosure Fuel Tax GHG Auction Gun Laws Income Tax Act Injunctive Relief Limited Liability Company (LLC) MA Supreme Judicial Court Marijuana Marijuana Related Businesses Medical Marijuana Online Sales Tax OVDP Permanent Injunctions Personal Property Property Owners Real Estate Market Redevelopment Residency Status Reversal SEC Self-Incrimination Shareholders State of Celebration Statute of Limitations Summons Tax Code Tax Deferral Visas Wine & Alcohol 4R Act Administrative Appointments AL Department of Revenue v CSX Alternative Minimum Tax AT&T Athletes Bank of America Bank Secrecy Act Banks Business Court Division Business Income C-Corporation Cable Television Providers Canning v NLRB Carry Forward Casinos Citizenship Closely Held Businesses Constitutional Courts Contraceptives Corporate Net Income Declaratory Judgments Declaratory Relief Direct Marketing Association Document Productions E-Commerce Economic Development Enforcement Actions Environmental Policies Exempt Organizations Extraterritoriality Rules FATCA FDA Federal Power Act FERC Financial Institutions Foreign Banks Freedom From Religion Foundation Full Faith and Credit Gift-Tax Exemption Health Care Providers Home Rule States Homestead Exemption Housing Developers Illegal Tax Injunctions Intangible Property Interest Rates Internet Streaming Lack of Authority Life Insurance Medical Devices Medicare NJ Supreme Court NLRA NLRB Non-Profit Hospitals Oil & Gas PBGC Pending Legislation Petition for Writ of Certiorari Political Campaigns Political Speech Portability Public Funds Public Health Insurance Marketplace Railways Realty Transfer Taxes Religion Religious Accommodation Religious Exemption Religious Freedom Renewable Energy Revenue Royalties SD Supreme Court Search Warrant Shared Responsibility Rule Small Business Social Security Benefits Special Districts Subject Matter Jurisdiction Summary Judgment Tax Penalties Tax Planning Tax Treaty Taxation Taxpayers' Bill of Rights Trump Administration Trustees Urban Planning & Development Wage and Hour Wages Wholesale Zone of Interests Abusive Acts Adjusted Gross Income Affiliates AL Supreme Court Amended Legislation American Taxpayer Relief Act Annual Assessments Anti-Harassment Policies Appraisal Attorney's Fees Attorney-Client Privilege Aviation Industry B&O Tax Bank of America v Miami Beverage Manufacturers Business Privilege Tax Capital Gains Carbon Auctions CEQA Certificate of Need CHIP Clawbacks Clergy Members Climate Change Colleges Community Property Consumer Bankruptcy Controlled Substances Act Corporate Sales Transactions CRA Criminal Investigations Cybersecurity DaimlerChrysler Debt Debt Collection Decriminalization of Marijuana Deductions Defamation Determination Letter Disclosure Requirements Discriminatory Effects Rule Discriminatory Lending Practices Dismissals Disparate Treatment Dispensaries Doctrine of Election Dodd-Frank EBSA Electricity Email Employment Tax Energy Policy Environmental Impact Report (EIR) Essential Health Benefits Exclusions Exclusive Jurisdiction False Claims Act (FCA) Family Status Discrimination FCC FCRA Federalism Fiscal Cliff Florida Foreign Bank Accounts Form 990 Fracking France Franchise Tax Bd of Cal v Hyatt Fraud Fringe Benefits FTC Gaming Gender Discrimination Generation-Skipping Transfer Governor LePage Governor Vetoes Gross Receipts Hertz Hiring & Firing Homeowners HUD Hughes v Talen Energy Immigration Procedures Income Apportionment Inheritance Tax Insurance Industry Interest Income International Tax Issues Internet Tax Freedom Act IP License Jerry Brown Job Creation Judicial Review Land-Use Permits Landlords LMRA Loss-Carryover Marital Assets Marital Status Medical Device Tax Medicare Taxes Mexico Miami Mortgage Lenders Mortgages Motor Vehicles MTA Payroll Tax Multinationals Municipal Taxes New Amendments Nextel NFIB v. Sebelius NFL Notice Requirements Obama Administration Occupancy Tax Offshore Banks Open Enrollment OVDI Pass-Through Entities Pay or Play Payroll Records PCORI Pension Plan Amendments Pharmaceutical Industry Pipelines Plan Documents Pleading Standards Political Affiliation Political Candidates Political Contributions Power Plants Predatory Lending Preliminary Injunctions Preventive Health Care Private Foundations Profit Sharing Proposed Amendments Public Charities Public Schools Publicly-Traded Companies Punitive Damages QTIP Trusts Qualified Health Plans Quality Stores Qui Tam Real Estate Investments Refunds Regulatory Reform Reinsurance Remand Rental Property Rental Tax Residency Requirements Residential Property Owners Retail Market Retirement Right to Remain Silent Safe Harbors Same-Sex Marriage Bans Sandifer v U.S. Steel Corp SCC Scholarships Sellers Settlement Shipping Solar Energy Spokeo v Robins State Constitutions State Tax Tribunals Statutory Interpretation Substantial Nexus Sufficient Nexus Supreme Court of Canada Tariffs Tax Abatement Tax Avoidance Tax Debt Tax Incentives Tax Relief Tax Tribunal Taxable Income Transfer of Assets TRO UDITPA UK Unclaimed Property Utilities Sector Utility User Tax (UUT) VA Supreme Court Vaccinations Valuation Vendors Virtual Currency Warrantless Searches Ways and Means Committee Websites Wrongful Termination 1099s 403(b) Plans 7-Eleven Abandoned Property ACLU ACMA ACOs Actual Injuries ADA Add-Back Legislation Additional Medicare Tax Administrative Appeals Adoption Advertising Advocate Health Care v Stapleton Affiliated-Business Arrangements Age Discrimination AICPA AIG AirBnB Aircraft Alien Tort Statute Alter Ego Ambiguous Amicus Briefs Andrew Cuomo Animal Science Products Inc v Hebei Welcome Pharmaceutical Co Ltd Anti-Dumping Duty Anti-Inversion Regulations Antitrust Violations Apartments Apple Appointments Clause Appropriation Articles of Incorporation Asset Seizure Attorney Generals Auction Azerbaijan Back Taxes Background Checks Bad Faith Bank of New York (BNY) Mellon Bank Taxes Bankruptcy Code Barclays Benefit Corporations Biosimilars Board of Directors Board of Education Bond Financing Bonds Breach of Duty Budget Reconciliation Bundling Rules Burden-Shifting Bureau of Land Management Business Entities Business Tax Credits Byrd Amendment Cafeteria Plans Campaign Contributions Canadian Charter of Rights and Freedoms Catholic Church Celebrities Cell Phones Censorship CEOs Certifications CFCs CFOs Change in Control Change of Control Chapter 11 Chapter 7 Charitable Deductions Charitable Purpose Church Plans Citizens United City of Chicago Civil Monetary Penalty Clean Air Act Cloud Computing Co-Op Coal Coal Ash Coal Industry Coal Mines COLA Collective Bargaining Agreements (CBA) Comcast Commercial Real Estate Contracts Commercial Speech Common Law Marriage Communications Decency Act Community Facilities Districts Commuter Tax Benefits Commuting Compensatory Damages Comptroller Conditional Use Permit Conflicts of Laws Congressional Budget Act of 1974 Congressional Investigations & Hearings Conspiracies Constitutional Nexus Consumer Financial Products Contempt Contract Terms Contracts Clause Cooperation Agreement Corporate Charters Corporate Dissolution Corporate Governance Corporate Restructuring Cost-of-Living Cost-Sharing Countervailing Duties Covered Employee Credit Card Surcharges Credit Cards Credit Ratings Credit Reports Credit Unions Creditors Criminal Prosecution Critical Infrastructure Sectors Cross-Border Crowdfunding Cuba Custodian of Records Cy Pres Funds DaimlerChrysler v Bauman Data Collection Databases De Minimis Claims Death Benefits Debit and Credit Card Transactions Debt Ceiling Debt Restructuring Debtors Deceptive Intent Decommissioned Facilities Defined Contribution Plans Delegation Clauses Demand Letter Denial of Benefits Department of Transportation (DOT) Department of Veterans Affairs Derivative Suit DHS Diesel Fuel Digital Currency Digital Downloads DirectTV Disability Benefits Disability Discrimination Disgorgement Dispute Resolution Disqualified Persons Distribution Rules Document Requests Domestic Partner Benefits Domicile Drones Duty of Care E-Verify Easements ECOA EEOC v Abercrombie EHR Electioneering Electronic Data Transmissions Electronically Stored Information Eligibility Employer Healthcare Costs Employment Policies En Banc Review Enforcement Entertainment Industry Entrapment EPA Equal Pay Act Equity Compensation Equity Transactions Ernst & Young ESOP Ethics European Commission Eviction Evidence Exceptions Executive Compensation Executive Orders Exports Expressions Hair Design v Schneiderman Factor-Presence Nexus False Statements Family Trusts Farm Bill Farms FBOs FDCA Federal Aviation Administration (FAA) Federal Contractors Federal Health Insurance Exchanges Federal Question Jurisdiction Federal Register Federal Rules of Civil Procedure Federal Sentencing Guidelines Federal v State Law Application Feed-in-Tariffs FEMA Fiduciary Duty FIfth Third Bancorp v Dudenhoeffer Filibuster Filing Deadlines Final Rules Financial Regulatory Reform Financial Reporting First Glance First Marblehead v MA Commissioner of Revenue FL Supreme Court Flexible Spending Accounts FLSA FMAP FMR LLC Football Foreign Commerce Foreign Commerce Clause Foreign Direct Investment Foreign Financial Accounts Foreign Investment Foreign Nationals Foreign Subsidiaries Foreign Tax Foreign Taxpayers Forfeiture Form 720 Fracking Bans Franchise Agreements Franchise Fees Franchises Franchisors Fraud Abuse and Waste Fraudulent Conveyance Free Exercise Clause Freedom of Religion Frivolous Lawsuits Funding Future Harm Gambling Gaming Commissions Gaming Tax Gas Taxes GASB General Assembly General Electric General Tax Global Warming Global Warming Solutions Act Government Entities Governmental Immunity Governor Baker Governor Bentley Governor Cooper Grace Period Grandfathered Status Grantor Trusts Groundwater GST Halbig v Burwell Harassment Hardship Distributions Harley-Davidson Harris v Quinn Health Savings Accounts Heavy Equipment Hewlett-Packard Highly Compensated Employees Home Depot Home Health Care Horizontal Wells Housing Discrimination Hulu Human Rights Hurricane Harvey Hurricane Irma IBM Identity Theft Illegal Reentry Immigrants Inclusionary Housing Ordinance Independent Contractors India Indian Gaming Intangible Holding Company Intercompany Transactions Interest Payments International Monetary Fund International Travel Inverse Condemnation Inversion Investigations Investment Adviser Investment Tax Credits Investors IPAB IRC Section 1033 IRC Section 280E Italy Job Applicants Judicial Appointments Judicial Proceedings Jury Awards Jury Trial Just Compensation Kaplan v St. Peters Healthcare System Keystone XL Pipeline KPMG KY Supreme Court Labeling Land Developers Land Owners Land Use Restrictions Landlord and Tenant Acts Law Enforcement Law Firm Ownership Lawson Lawson v FMR Lease Tax Leave to Amend Legal Perspectives Legislative Privilege Legislative Process Legislative Vetoes Lenders Licenses Limited Partnerships Liquor Live Entertainment Tax Loans Local Revenues Lodestar Method Longevity Annuity Look-Back Measurement Period Loss-Forfeiture Lottery Commissions Lyndon B Johnson Madigan v. Levin Magna Carta Malware Management Fees Mandatory Victim's Restitution Act Market Based Approach Market Participants Marketplace Notice Marriage Licenses Mediation Medicaid Expansion Medical Leave Medicare Advantage Medicare Part D Medtronic Mental Health Parity Rule Merchant Fees Mergers Methane Michigan v. EPA Military Service Members Minimum Contacts Minimum Wage Mining Mining Tax Minority Shareholders Misappropriation Misclassification Mobile Apps Mortgage REITS Mortgagee Motion to Dismiss Motions to Quash MPRA MS Supreme Court Multi-Family Development Multichannel Video Programming NAIC Native Advertising Native American Issues Natural Gas Act NBA Negligence Net Investment Income Netflix Netflix Tax NHL Nike Non-Discrimination Rules Non-Resident Aliens Non-Residents Non-Taxable Income Notice and Comment Notice of Appeal NPRM NRDC NRRA NSA Nuclear Power Nursing Homes NY Supreme Court Offsets Online Advertisements Online Gaming OPPS Origin Overpayment PACs Paid Leave Parent Corporation Parking Lots Partnership Interests PASPA Passports Patents Permits Personal Data Personal Jurisdiction Petroleum Pharmacies Physician Medicare Reimbursements Plan Administrators Pleadings Political Debates Political Expression Prayer Pregnancy Pregnancy Discrimination Pregnant Workers Fairness Act Premises Liability Premium Subsidies Premiums Prenuptial Agreements Prepaid Payment Products Price Discrimination PricewaterhouseCoopers Primary Elections Primary Residence Privacy Concerns Private Property Private Utility