Federal Tax Alerts

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Federal Tax Alerts

Cost Segregation Study Results Challenged When Subject To a Purchase Price Agreement Allocation - March 2012

In a recent Tax Court Memorandum decision, the Tax Court ruled that, where an allocation of consideration or fair value to assets is in writing, the agreement is binding for all federal tax purposes and may not be altered [...]

Capital Gain Exclusion on Small Business Stock - November 2010

On September 27, 2010, President Obama signed into law the Small Business Jobs Act of 2010 (the “Jobs Act”). One of the more intriguing provisions of the Jobs Act is the 100% exclusion from gross income of capital gains [...]

Non Accelerated Filers Now Officially Exempt From SOX 404b - July 2010

On July 21st, 2010, President Obama signed into law the Dodd-Frank Wall Street Reform and Consumer Protection Act ("Reform Act") which, among other things, amends Section 404(b) of the Sarbanes-Oxley Act of 2002 [...]