Corporate Taxes, Internal Revenue Code (IRC), Department of Revenue

Florida District Court of Appeals hears oral arguments in addback dispute

Eversheds Sutherland (US) LLP on 10/13/2022

On October 11, 2022, the Florida District Court of Appeals, First District held oral arguments on State Farm Mutual Automobile Insurance Company v. Florida Department of Revenue, a case relating to the “add back” to...more

Enactment of SB 164 and Changes to Oregon's Corporate Activity Tax

Schwabe, Williamson & Wyatt PC on 10/5/2021

Although Oregon’s 2021 legislative session turned out to be relatively quiet from a tax perspective, we did experience some changes to Oregon’s Corporate Activity Tax (“CAT”). Those changes were primarily in the form of SB...more

Oregon’s New Corporate Activity Tax

Foster Garvey PC on 6/5/2019

We are taking a break from our multi-post coverage of Opportunity Zones to address a recent, significant piece of Oregon tax legislation. On May 16, 2019, Governor Kate Brown signed into law legislation imposing a new...more

COST Weighs-In on Alabama DOR’s Analysis of Federal Tax Reform - SALT Alert: Alabama Edition

Bradley Arant Boult Cummings LLP on 9/5/2018

On July 31, the Alabama Department of Revenue (ADOR or Department) released its long-awaited and quite comprehensive analysis of the impact of the Tax Cuts and Jobs Act of 2017 (otherwise known as “federal tax reform”) on...more

Summary of Newly Released ADOR Analysis of Federal Tax Reform's Impact on Alabama Income Tax Laws - SALT Alert: Alabama Edition

Bradley Arant Boult Cummings LLP on 8/13/2018

On July 31, the Alabama Department of Revenue (ADOR) released its long-awaited “Analysis of Federal Tax Law Revisions on the State of Alabama,” a comprehensive review of the changes brought about by the Tax Cuts and Jobs Act...more

Decoding the Tax Cuts and Jobs Act – Part X: Oregon Disconnects from IRC Section 199A

Foster Garvey PC on 4/27/2018

As we have been discussing these past several weeks, the Tax Cuts and Jobs Act (“TCJA”) drastically changed the Federal income tax landscape. The TCJA also triggered a sea of change in the income tax laws of states like...more

SALT Implications of Proposed Section 385 Debt/Equity Regulations

McDermott Will & Emery on 5/19/2016

Determining the difference between debt and equity is a problem that has bedeviled taxpayers and tax administrators for decades. Taxpayers, recognizing that there are tax advantages to financing a corporation with debt (e.g.,...more

Corporate Taxes › Internal Revenue Code (IRC) › Department of Revenue