Petition No.. Z091116B | TSB-A-10(5)C |
5/4/2010
In this Advisory Opinion, the New York State Department of Taxation and Finance (“Department”) resolved the issue whether roaming mobile telecommunications services provided to customers of foreign mobile telecommunications carriers and billed to the customer by the foreign carrier are subject to New York State and local sales taxes or the telecommunications excise tax. More...
IT 10-0010-GIL 04/19/2010 | Credits – Other Rulings |
4/19/2010
The Illinois Department of Revenue (“DOR,” or “Department”) has issued a General Information Letter (“GIL”), ruling that tuition paid to a California school for home-based internet schooling does not qualify for the education expense credit. More...
Private Letter Ruling LTR 201022009 | LTR 201022009 |
2/24/2010
In a Private letter Ruling, the Internal Revenue Service (“IRS,” or “Service”) has determined that the amount received from a wrongful death action resolved by legislative settlement is not includible in the gross income under section 104(a)(2), except for any amounts attributable to medical expenses that were in fact deducted on a previous year's federal income tax return. More...
Petition No. I090921A | TSB-A-10(2)I |
5/12/2010
In this Petition for Advisory Opinion, the New York State Department of Taxation and Finance (‘Department”) resolved whether marriage to a same-sex partner will be recognized for New York State personal income tax purposes as a result of Governor David Paterson’s 2008 directive to all State Agencies regarding same-sex marriage recognition. More...
Petition No. S090825A | TSB-A-10(20)S |
5/6/2010
The New York State Department of Taxation and Finance (“Department”) has issued an advisory opinion, stating that a company’s (“Petitioner”) litigation support services delivered online or in tangible format such as DVDs and CDs are not subject to sales and use tax. More...
Tax Court’s E-Filing Requirement | No. ______ |
5/6/2010
The United States Tax Court has decided to make electronic filing (“eFiling”) mandatory for most parties represented by counsel (practitioners) in cases in which the petition is filed on or after July 1, 2010. More...
IRS Legal Memorandum ILM 201013001 | ILM 201013001 |
11/30/2009
The U.S. Internal Revenue Service (“IRS,” or “Service”) has released a ruling relating to the proper allocation of interest expense of a foreign life insurance company doing business in the U.S. through a branch. More...
Revenue Procedure 2009-47 | RP-2009-47 |
9/30/2009
Revenue Procedure 2009-47 provides rules for employees who are reimbursed for lodging, meals, and incidental expenses, or meals and incidental expenses only, while traveling away from home, to substantiate the expenses by per diem allowance in lieu of actual expenses. More...
PricewaterhouseCoopers’ Comments on IRS Private Letter Ruling 201002024 | PWC on PLR 201002024 |
4/6/2010
PricewaterhouseCoopers (“PWC”) has released its comments on Internal Revenue Service (“IRS”) Private Letter Ruling (“PLR”) 201002024 relating to the determination of foreign base company sales income (“FBCSI”). More...
Tax Treatment of Health Care Benefits Provided for Children Under 27 | Notice 2010-38 |
4/27/2010
The Internal Revenue Service (“IRS,” or “Service”) has issued guidance on the tax treatment of health care benefits provided with respect to children under age 27 under the newly enacted health care law. More...
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