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Features

Pitfalls of State and Local Taxation Image

Pitfalls of State and Local Taxation

John W. Sullivan III

Most firms file their partnership income tax returns in their domiciliary state and maybe another state or two if they feel they enter the state enough to warrant filing. There are nonresident personal income tax filing requirements that come into play as well. Generally, that's the accepted state and local tax filing approach taken by many firms. Unfortunately, that's not the full spectrum of filings that must be considered in this new age of state and local taxation.

January issue in PDF format Image

January issue in PDF format

ALM Staff & Law Journal Newsletters

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Features

IP News Image

IP News

Howard J. Shire & Joseph Mercadante

Highlights of the latest intellectual property news from around the country.

Features

Fast or Slow? Image

Fast or Slow?

Louis D. Lieto & Vern Norviel

A threshold question for each patent filing is the speed at which a patent is desired.

New Math for the Entire Market Value Rule Image

New Math for the Entire Market Value Rule

Robert Buergi

A recent order from the Eastern District of Texas shows that patentees may not be able to calculate damages under the entire market value rule using a simple (<i>market value base ' royalty rate</i>) formula. Such damages calculations may be excluded from trial, leaving the patentee seeking to recover a fraction of the original damages figure.

Ninth Circuit Holds That Even Brats Deserve Equitable Treatment Image

Ninth Circuit Holds That Even Brats Deserve Equitable Treatment

Stephen W. Feingold & Katharine M. Sullivan

Many companies require their employees to sign agreements that any inventions they create "during the course of their employment" will belong to the employer. A recent case decided by the Ninth Circuit, however, illustrates why companies should revisit such agreements in order to ensure that the ideas developed by their employees may not be exploited by those employees to the detriment of their employer.

SEC Proposed Rule 21F-13: A Hidden Whistleblower Tax? Image

SEC Proposed Rule 21F-13: A Hidden Whistleblower Tax?

Christine A. Edwards, Edward J. Johnsen & Jerry Loeser

Corporate Counsel take note: On Nov. 3, the Securities and Exchange Commission (the "SEC") published proposed Regulation 21F (the "Proposed Rules"), establishing a program designed to reward individuals who provide the SEC with information leading to successful enforcement actions.

The Patient Care Ombudsman: Controlling Costs Image

The Patient Care Ombudsman: Controlling Costs

Martin G. Bunin & Nadjia I. Bailey

The 2005 Bankruptcy Abuse Prevention and Consumer Protection Act ("BAPCPA") gave patients of insolvent health care facilities a clear voice in bankruptcy proceedings by creating a new role in bankruptcy cases ' the Patient Care Ombudsman ("PCO").

Section 365(o) Coming into Focus Image

Section 365(o) Coming into Focus

Daniel A. Lowenthal

Troubled banks under the FDIC's jurisdiction often end up in conservatorships or receiverships. But bank holding companies that own U.S. banks can file for bankruptcy. And special rules apply in such cases.

Features

Don't Delay, Obtain a Stay Image

Don't Delay, Obtain a Stay

Douglas S. Mintz & Stephen Johnson

A recent Sixth Circuit opinion may rebuke implicitly a controversial holding of the Ninth Circuit Bankruptcy Appellate Panel in 2008, holding that the lien-stripping effect of a sale pursuant to ' 363(f)of the Bankruptcy Code could be unwound on appeal.

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