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The new $700 billion U.S. financial bailout bill included some tax zingers to buy off House of Representative votes. One such zinger was an extension and amendment to Internal Revenue Code Sec. 181, which now provides a deduction for the first $15 million of the cost of certain films produced in the U.S. This article summarizes Sec. 181, including the impact of the Amendment and the IRS Temporary Regulations issued last year.
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In an era where employment laws continue to evolve, an important, but often overlooked, aspect of legal compliance is an employer's record-keeping procedures. Here's what you need to know.
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On July 17, 2008, UBS A.G., the giant Swiss bank, announced its cooperation with the Department of Justice (DOJ) and the IRS and its identification to the authorities of U.S. clients who use undeclared foreign accounts and thus may have committed tax fraud by concealing income. Herein is a discussion of voluntary disclosure.
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As Russia, China, India and a host of other countries open their doors to U.S. investors, the number of companies and individuals who need to think about the risk of prosecution under the Foreign Corrupt Practices Act of 1997 (FCPA) has increased tremendously. This article explains.
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The Internet presents special regulatory challenges. Any effective statute, for instance, must be prepared by an entity with the authority to draft, implement and, to some extent enforce, the statute. Efficacy, of course, hinges on jurisdiction, but the Internet knows no geography and, so, users leap boundaries with a finger poke or thumb flick. These challenges require novel statutory strategies to meet the Internet's current and future status as a channel and communications domain that requires regulation at various levels of operation and use
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CA Supreme Court: No 'Narrow Restraint' Exception to Prohibition on Covenants Not to Compete
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What obligations does a buyer's broker have to different clients interested in purchasing the same property? When faced with that question in <i>Rivkin v. Century 21 Teran Realty LLC</i>, the Second Circuit certified the question to the New York Court of Appeals. <i>Rivkin</i> answered at least one significant question surrounding the obligations of a buyer's broker, but the Court of Appeals opinion raised new questions whose resolution will await future litigation (or legislation).