Blank Rome LLP

PUBLICATIONS

• NMTC Structure Ancillary Venture Overview

  [Article]
  EO Tax Journal
  May 2013
  Michael I. Sanders
  

• Tax Update for Small Business Owners

  [Article]
  Tax Update
  March 2013
  Jeffrey M. Rosenfeld
  

• City of Philadelphia Announces Release of Tax Year 2014 Real Estate Tax Market Values

  [Alert]
  Real Estate
  February 15, 2013
  Peter F. Kelsen and Adam E. Laver
  

• Congress Passes American Taxpayer Relief Act and Averts Most Tax Elements of the Fiscal Cliff

  [Alert]
  Business Tax
  January 2013 (No. 1)
  Joseph T. Gulant, Jennifer Lynn Bell, Daniel R. Blickman, Megan A. Christensen, Joseph M. Doloboff, Cory G. Jacobs, et al.
  

• Endowment Investing in Private Equity Funds: Losing Money in the Fine Print

  [Article]
  NACUANOTES (Vol. 11, No. 2)
  November 29, 2012
  Daniel R. Blickman
  

• CPA Convinces Pennsylvania Court That He Changed His Domicile To Florida

  [Alert]
  State Tax
  August 2012 (No. 1)
  David M. Kuchinos
  

• Internal Revenue Service Releases Guidance For 2012 Offshore Voluntary Disclosure Program And Offers Relief For U.S. Taxpayers Residing Abroad

  [Alert]
  Business Tax / White Collar
  July 2012 (No. 3)
  Matthew D. Lee
  

• City of Philadelphia Tax Year 2013 Real Estate Tax Rate Increase; Actual Value Initiative Update; and Homestead Exemption Alert

  [Alert]
  Real Estate
  July 2012
  Peter F. Kelsen and Adam E. Laver
  

• City of Philadelphia Use and Occupancy Tax Rate Increase Effective July 1, 2012

  [Alert]
  Real Estate
  July 11, 2012
  Peter F. Kelsen and David M. Kuchinos
  

• FBAR Reminder: U.S. Taxpayers Must Report Foreign Bank Accounts by June 29, 2012

  [Alert]
  Business Tax / White Collar
  June 2012 (No. 2)
  Joseph T. Gulant, Matthew D. Lee and Jennifer Lynn Bell
  

• National Updates for Nonprofit Organizations Committee Newsletter

  [Article]
  ABA Business Section Newsletter for Nonprofit Organizations
  Second Quarter 2012
  Megan A. Christensen
  

• Report on Notice 2011-101 and Trust Decanting

  [Article]
  New York State Bar Association
  April 2012
  Susan Peckett Witkin
  

• IRS Issues Guidance On FATCA/Form 8938 Foreign Asset Reporting Requirements
  Form 8938 Must Be Filed with Form 1040 Due April 17, 2012

  [Alert]
  Business Tax
  April 2012 (No. 1)
  Matthew D. Lee and Jeffrey M. Rosenfeld
  

• Investing Wisely, or How to Keep Your Skin

  [Article]
  The Wrap
  February 14, 2012
  Joseph M. Doloboff
  

• Prepare for Round 3: IRS Reopens Offshore Voluntary Disclosure Program

  [Alert]
  Business Tax/White Collar Alert
  January 2012 (No. 1)
  Matthew D. Lee and Jennifer Lynn Bell
  

• Preview Of Coming Attractions: Enhanced Foreign Asset Reporting Rules On The Horizon

  [Alert]
  White Collar/Business Tax Alert
  December 2011 (No. 1)
  Matthew D. Lee and Jeffrey M. Rosenfeld
  

• IRS Discusses Tax Depreciation for Continuing Care Retirement Communities

  [Alert]
  Tax Update
  December 2011 (No. 1)
  Daniel R. Blickman and Stephen E. Luongo
  

• National Updates for Nonprofit Organizations Committee Newsletter

  [Article]
  ABA Business Section Newsletter for Nonprofit Organizations
  Fourth Quarter 2011
  Megan A. Christensen
  

• Introduction to Tax Effects of Conservation Easements—Part 1

  [Article]
  Estate Planning Journal (Co-author)
  December 2011
  Suzanne L. Thau
  

• National Updates for Nonprofit Organizations Committee Newsletter

  [Article]
  ABA Business Section Newsletter for Nonprofit Organizations
  Third Quarter 2011
  Megan A. Christensen
  

• National Updates for Nonprofit Organizations Committee Newsletter

  [Article]
  ABA Business Section Newsletter for Nonprofit Organizations
  Second Quarter 2011
  Megan A. Christensen
  

• The Crackdown On Undeclared Foreign Bank Accounts

  [Article]
  Law360
  April 12, 2011
  Matthew D. Lee
  

• Foreign Bank Account Reporting and Enforcement Update: U.S. Files Suit Against HSBC Seeking Account Records

  [Alert]
  White Collar Defense and Investigations
  April 2011
  Matthew D. Lee
  

• The OCS Tax Trap: U.S. and Foreign Companies Beware!

  [Article]
  The Maritime Executive
  March/April 2011
  Joseph T. Gulant and Jennifer Lynn Bell
  

• Internal Revenue Service Announces Second Amnesty Program for Foreign Bank Accounts: Deadline to Report Offshore Assets is August 31, 2011

  [Alert]
  Client Alert
  February 9, 2011
  Matthew D. Lee and Jennifer Lynn Bell
  

• Estate, Gift and GST “Tax Amnesty”— How to “Turbo Charge” Your Estate Plan in 2011 and 2012

  [Alert]
  Private Client Alert
  February 2011 (No. 1)
  Lawrence S. Chane, Andrew J. Haas, Robert E. Madden, Shari J. Odenheimer, Mary-Noelle Rasi, Morey S. Rosenbloom, et al.
  

• Nonprofit News Update for 2010

  [Article]
  ABA Business Section Newsletter for Nonprofit Organizations
  January 2011
  Megan A. Christensen
  

• Congressional Tax Debate Comes to a Close – For Now

  [Alert]
  Tax Update
  December 2010
  Joseph T. Gulant, Jennifer Lynn Bell, Daniel R. Blickman, Megan A. Christensen, Joseph M. Doloboff, Cory G. Jacobs, et al.
  

• Foreign Bank Account Enforcement Update: The Justice Department Closes the UBS Case while the IRS Announces that a Second Amnesty Program is Likely

  [Article]
  Practical International Tax Strategies
  November 30, 2010
  Matthew D. Lee
  

• Tax Breaks in the Small Business Jobs Act of 2010

  [Article]
  Tax Update
  November 2010
  Cory G. Jacobs and Alan L. Zeiger
  

• Riding into the Sunset...Year-End Planning for the "New" Federal Estate Tax

  [Alert]
  Private Client Alert
  October 2010 (No. 5)
  Lawrence S. Chane, Andrew J. Haas, Robert E. Madden, Shari J. Odenheimer, Mary-Noelle Rasi, Morey S. Rosenbloom, et al.
  

• Tax Savings (and Tax Traps) for Inbound and Outbound Investors

  [Article]
  Aspatore Books
  2011
  Joseph M. Doloboff
  

• Real Estate Financial Accounting and Tax Developments

  [Alert]
  Tax and Real Estate Update
  September 2010 (No. 1)
  Joseph T. Gulant
  

• Renewable Energy Update: Recent Treasury Guidance on the “Beginning of Construction” for the Section 1603 Cash Grant Program

  [Alert]
  Energy Update
  July 2010 (No. 6)
  Daniel R. Blickman
  

• Meet Blank Rome: The Non-U.S. Investor: Unforeseen Exposure to U.S. Gift and Estate Taxation for Non-Resident Aliens

  [Alert]
  Mainbrace
  July 2010 (No. 3)
  Susan Peckett Witkin
  

• The Grantor Retained Annuity Trust (“GRAT”) GOING . . . GOING . . . GONE?

  [Alert]
  Private Client Alert
  June 2010 (No. 4)
  Lawrence S. Chane, Andrew J. Haas, Robert E. Madden, Shari J. Odenheimer, Mary-Noelle Rasi, Morey S. Rosenbloom, et al.
  

• Interim Report for IRS Compliance Project for Colleges and Universities

  [Alert]
  Tax-Exempt Advisory
  May 2010 (No.4)
  

• Pennsylvania and Philadelphia Tax Amnesty-April to June 2010

  [Alert]
  Tax Update
  April 2010 (No. 2)
  David M. Kuchinos
  

• Update on Taxation of Carried Interests

  [Alert]
  Tax Update
  March 2010 (No. 1)
  Joseph T. Gulant
  

• Common Pitfalls for Exempt Organizations Using the Internet

  [Alert]
  Tax-Exempt Advisory
  February 2010 (No. 2)
  

• IRS Reminds Tax-Exempt Organizations to File Form 990

  [Alert]
  Tax-Exempt Advisory
  January 2010 (No. 1)
  

• Two Things That Are Still Certain - Death and Taxes: The One-Year Repeal of the Federal Estate Tax

  [Alert]
  Private Client Alert
  January 2010 (No. 1)
  Robert E. Madden, Shari J. Odenheimer, Mary-Noelle Rasi, Morey S. Rosenbloom, Peter C. Valente and Susan Peckett Witkin
  

• Pennsylvania Budget Bill Includes Tax Amnesty And Extends The Capital Stock Tax

  [Alert]
  State Tax Alert
  November 2009 (No. 3)
  David M. Kuchinos
  

• How Nonprofit Organizations Can Use the New Markets Tax Credit

  [Article]
  Taxation of Exempts, Vol 20/Issue 3
  November/December 2009
  Michael I. Sanders and Megan A. Christensen
  

• IRS Issues New Guidance to Nonprofit Supporting Organizations

  [Alert]
  Tax-Exempt Advisory
  October 2009 (No. 14)
  

• Internal Revenue Service Announces Extension of Deadline For Voluntary Disclosure Settlement Initiative

  [Alert]
  White Collar, Internal & Government Investigations Alert
  September 2009 (No. 2)
  Ian M. Comisky and Matthew D. Lee
  

• Current Issues for Exempt Organizations

  [Alert]
  Tax-Exempt Advisory
  August 2009 (No. 13)
  Lawrence J. Beaser, Megan A. Christensen, Joseph T. Gulant, David M. Kuchinos, Robert E. Madden and Michael I. Sanders
  

• Internal Revenue Service Extends FBAR Filing Deadline for Certain U.S. Persons Until June 30, 2010

  [Alert]
  Tax Update
  August 2009 (No. 2)
  Joseph T. Gulant and Jennifer Lynn Bell
  

• Textron En Banc Reversal

  [Alert]
  Tax Update
  August 2009 (No. 5)
  

• Time Is Running On Unique Opportunity To Leverage Gifts To Family Members And Charity

  [Alert]
  Private Client Alert
  July 2009 (No. 2)
  Lawrence S. Chane, Robert E. Madden, Shari J. Odenheimer, Mary-Noelle Rasi, Morey S. Rosenbloom, Peter C. Valente, et al.
  

• Health Care Reform and Tax-Exempt Hospitals

  [Alert]
  Tax-Exempt Advisory
  May 2009 (No. 11)
  

• IRS Announces New Voluntary Disclosure Guidelines for Undeclared Offshore Bank Accounts

  [Alert]
  White Collar, Internal & Government Investigations Alert
  May 2009 (No. 1)
  Ian M. Comisky and Matthew D. Lee
  

• Congress Provides Tax Credits For Agricultural Chemicals Security

  [Alert]
  Chemical Industry News
  April 14, 2009
  Margaret Anne Hill
  

• 2009 Tax Law Changes and a Depressed Economy Create Planning Opportunities

  [Article]
  Estate Planning Magazine
  April 2009
  Robert E. Madden
  

• Madoff/Ponzi Scheme Tax Guidance From IRS Provides Potential Opportunities and Limitations

  [Alert]
  Tax Update
  March 2009 (No. 4)
  Joseph T. Gulant and Jennifer Lynn Bell
  

• Contrary Decisions By Texas And Oklahoma Courts Highlight Uncertainty Regarding Whether A Taxpayer Is Subject To Property Tax On Inventory In-Transit Across State Borders

  [Alert]
  State Tax Alert
  March 2009 (No. 1)
  

• Exempt Organizations Must Report Details of Compensation Paid

  [Alert]
  Tax-Exempt Advisory
  March 2009 (No. 10)
  Michael I. Sanders and Megan A. Christensen
  

• New Tax Provision Permits Long-Term Deferral of Certain Discharged Business Indebtedness

  [Alert]
  Tax Update
  February 2009 (3)
  Joseph T. Gulant
  

• Exempt Organizations Now Required to Report Policies and Procedures

  [Alert]
  Tax-Exempt Advisory
  February 2009 (No. 9)
  

• Highlights of 2008 and Expectations for 2009

  [Alert]
  Tax-Exempt Advisory
  February 2009 (No. 8)
  

• The First Circuit Affirmed that Tax Accrual Workpapers are Protected Attorney Work-Product, but Remanded the Case to the District Court to Determine Whether the Taxpayer Had Waived Such Protection

  [Alert]
  Tax Update
  January 2009 (No. 2)
  David M. Kuchinos
  

• Increased IRS Scrutiny of Offshore Activity: Raising the Stakes for U.S. Citizens with Bank Accounts Abroad

  [Article]
  Journal of International Taxation
  January 2009
  Ian M. Comisky and Matthew D. Lee
  

• Tax Deductions May Be Available for Madoff Investors

  [Alert]
  Tax Update
  January 2009 (No. 1)
  Joseph T. Gulant
  

• U.S. Income Tax Considerations in Establishing or Migrating a Corporation Offshore

  [Article]
  International and U.S. IPO Planning: A Business Strategy Guide (John Wiley & Sons, Inc.)
  2009
  Joseph T. Gulant
  

• Maryland Tax Court Finds Corporation’s Out-of-State Subsidiaries Subject to Maryland Corporate Income Tax

  [Alert]
  State Tax Alert
  November 2008 (No. 5)
  Joseph T. Gulant
  

• A New Business Entity May Give Charitable Ventures Access to More Financing Opportunities

  [Alert]
  Tax-Exempt Advisory
  November 2008 (No. 7)
  

• IRS Compliance Project for Colleges and Universities

  [Alert]
  Tax-Exempt Advisory
  October 2008 (No. 6)
  Joseph T. Gulant and Michael I. Sanders
  

• MBNA Decision Extends “Economic Nexus” Theory beyond Intercompany Transactions

  [Alert]
  State Tax Alert
  October 2008 (No. 4)
  Joseph T. Gulant
  

• Compliance with Final Regulations under Code Section 409A Required by December 31, 2008

  [Alert]
  Employee Benefits & Executive Compensation Update
  October 2008 (No. 7)
  Barry L. Klein
  

• COLA Increases for Dollar Limitations on Benefits and Contributions

  [Alert]
  Employee Benefits & Executive Compensation Update
  October 2008 (No. 6)
  Barry L. Klein
  

• News from Washington and the Effect on Tax-Exempt Organizations

  [Alert]
  Tax Update
  October 2008 (No. 3)
  Joseph T. Gulant, Megan A. Christensen, David M. Kuchinos and Michael I. Sanders
  

• Tax Extenders and Alternative Minimum Tax Relief Act of 2008

  [Alert]
  Tax Update
  October 2008 (No. 2)
  Joseph T. Gulant
  

• Energy Improvement and Extension Act of 2008

  [Alert]
  Energy Update
  October 2008 (No. 13)
  Joseph T. Gulant
  

• Uncle Sam May Owe You Money

  [Alert]
  Private Client Alert
  August 2008 (No. 2)
  Lawrence S. Chane, Robert E. Madden, Shari J. Odenheimer, Mary-Noelle Rasi, Morey S. Rosenbloom and Peter C. Valente
  

• IRS to Release Redesigned 2008 Form 990 by Year’s End

  [Alert]
  Tax-Exempt Advisory
  July 2008 (No. 5)
  

• 2008 Election Year Issues—Political Campaign Activities

  [Alert]
  Tax-Exempt Advisory
  June 2008 (No. 4)
  Michael I. Sanders
  

• Proper Planning Helps to Avoid Revocation of Exempt Status

  [Alert]
  Tax-Exempt Advisory
  May 2008 (No. 3)
  

• Understanding the Option Dating Controversies—Part II: An Overview of the Law and Legal Issues

  [Article]
  Employee Benefit Plan Review
  May 2008
  

• Tax-Exempt Hospitals Facing Increasing Scrutiny

  [Alert]
  Tax-Exempt Advisory
  April 2008 (No. 2)
  Megan A. Christensen
  

• IRS Announces e-Postcard Filing Requirements for Small Tax-Exempt Organizations

  [Alert]
  Tax-Exempt Advisory
  March 2008 (No. 1)
  

• The Great Hong Kong Giveaway—Hong Kong 2008–09 Budget Highlights

  [Alert]
  Asia Update
  March 2008 (No. 1)
  

• Alabama and Louisiana Prevail in Most Recent Rounds of State Attacks on Intangible Holding Companies

  [Alert]
  State Tax Alert
  March 2008 (No. 3)
  David M. Kuchinos
  

• Alabama and Louisiana Prevail in Most Recent Rounds of State Attacks on Intangible Holding Companies

  [Article]
  Practical U.S./Domestic Tax Strategies
  March 2008
  David M. Kuchinos
  

• The Great Hong Kong Giveaway—Hong Kong 2008–09 Budget Highlights

  [Article]
  Practical U.S./International Tax Strategies
  February 29, 2008
  

• Ohio Intercompany Royalty ”Add-Back” Statute Upheld but Appeal Could Follow

  [Article]
  Practical U.S./Domestic Tax Strategies
  February 2008
  

• Performance-Contingent Payment May Not Be Deductible

  [Alert]
  Employee Benefits & Executive Compensation Update
  February 2008 (No. 1)
  Joseph T. Gulant, Barry L. Klein and Cory G. Jacobs
  

• More Questions Arise as Pennsylvania Amends Its Realty Transfer Tax Regulations

  [Alert]
  State Tax Alert
  January 2008 (No. 2)
  David M. Kuchinos
  

• Ohio Intercompany Royalty ”Add-Back” Statute Upheld but Appeal Could Follow

  [Alert]
  State Tax Alert
  January 2008 (No. 1)
  

• Supreme Court to Decide Important Municipal Bond Tax Case

  [Alert]
  State Tax Alert
  December 2007 (No. 3)
  Joan N. Stern
  

• Joint Ventures Involving Tax Exempt Organizations

  [Book]
  John Wiley & Sons, Inc. (2007)
  2007
  Michael I. Sanders
  

• Supreme Court to Decide Important Municipal Bond Tax Case

  [Article]
  Journal of Payment Systems Law
  November/December 2007
  

• Meeting the Section 409A Deadline

  [Article]
  Corporate Counselor
  November 2007
  Frederick D. Lipman and Barry L. Klein
  

• IRS, DOL Clear the Way for Automatic Enrollment in 401(k), 403(b) Plans

  [Alert]
  Employee Benefits & Executive Compensation Update
  November 2007 (No. 3)
  Barry L. Klein
  

• Pennsylvania Supreme Court Eliminates Possibility of Banks Being Subjected to Corporate Net Income and Franchise Taxes

  [Alert]
  Tax Update
  October 2007 (No. 6)
  

• IRS Delays 409A Regulatory Effective Date and Extends Transition Relief

  [Alert]
  Tax Update
  October 2007 (No. 5)
  Barry L. Klein
  

• IRS, DOL Clear the Way for Automatic Enrollment in 401(k), 403(b) Plans

  [Article]
  Pennsylvania Bar Association Business Law Section Newsletter
  Winter 2007
  Barry L. Klein
  

• United States District Court’s Decision Could Pave the Way to Thwart a Taxing Authority’s Request to Produce FIN 48 Workpapers

  [Alert]
  Tax Update
  October 2007 (No. 4)
  Joseph T. Gulant
  

• IRS Provides Partial Delay of 409A Requirements

  [Alert]
  Tax Update
  September 2007 (No. 3)
  Barry L. Klein
  

• IRS Provides Partial Delay of 409A Requirements

  [Alert]
  Employee Benefits & Executive Compensation Update
  September 2007 (No. 2)
  Barry L. Klein
  

• New Regulatory Guidance on Tax Breaks for International Shipping

  [Alert]
  Tax Update
  August 2007 (No. 2)
  Joseph T. Gulant
  

• Pennsylvania Governor Ed Rendell Approves 2007/08 Budget with No New Taxes, No Tax Increases, and Some Tax Enhancements

  [Article]
  Practical U.S./Domestic Tax Strategies
  July 2007
  

• Pennsylvania Governor Ed Rendell Approves 2007/08 Budget with No New Taxes, No Tax Increases and Some Tax Enhancements

  [Alert]
  State Tax Alert
  July 2007 (No. 4)
  

• Immediate Action Required as a Result of the Adoption of Section 409A Rules

  [Alert]
  Tax Alert
  July 2007 (No. 1)
  

• Supreme Court of the United States Declines to Decide Whether a State May Impose an Income Tax on an Entity That Lacks Physical Presence in the State

  [Alert]
  State Tax Alert
  June 2007 (No. 2)
  

• The U.S. Gross Freight Tax and Chartering Negotiations

  [Alert]
  Mainbrace
  June 2007 (No. 2)
  

• Treasure Salvage—Finders Keepers?

  [Article]
  Maritime Reporter / Marine Technology Reporter
  June 2007
  Thomas H. Belknap, Jr.
  

• Alabama Circuit Court Invalidates “Add-Back” of Royalties Paid to Affiliates

  [Alert]
  State Tax Alert
  January 2007 (No. 1)
  David M. Kuchinos
  

• IRS Offers FIN 48 Assistance

  [Alert]
  Tax Update
  November 2006 (No. 2)
  Cory G. Jacobs
  

• New Jersey Supreme Court Affirms Lanco—Follow-up

  [Alert]
  State Tax Alert
  October 2006 (No. 4)
  David M. Kuchinos
  

• New Jersey Supreme Court Affirms Lanco

  [Alert]
  State Tax Alert
  October 2006 (No. 3)
  David M. Kuchinos
  

• Amendments to the Taxation of Pension Income Act of 1995

  [Alert]
  State Tax Alert
  August 2006 (No. 2)
  

• New Tax Law's Impact on Saving for College: Tax Increase Prevention and Reconciliation Act Expands Kiddie Tax to Include Children Aged 14 to 18

  [Alert]
  Private Client Alert
  June 2006
  Peter C. Valente, Lawrence S. Chane, Mary-Noelle Rasi and Morey S. Rosenbloom
  

• President Bush Signs New Tax Bill

  [Alert]
  Tax Alert
  May 2006
  Cory G. Jacobs
  

• Oregon Tax Court Grants Taxpayer More Relief Than Requested—Caveat Tax Litigant!!!

  [Alert]
  State Tax Alert
  April 2006 (No. 1)
  

• Constitutional Challenges to Add Back Statutes

  [Article]
  Practical U.S./Domestic Tax Strategies, with permission of the publisher, WorldTrade Executive, Inc.
  January 2006
  

• Do Add-Back Statutes¹ And State Budget Demands Create The Perfect Storm Of State Tax Litigation?

  [Article]
  Practical U.S./Domestic Tax Strategies, with permission of the publisher, WorldTrade Executive, Inc.
  December 2005
  

• Temporary Suspension of Certain Federal Tax Limitations on Charitable Contributions

  [Alert]
  Business Tax / Private Client Alert
  November 2005
  Lawrence S. Chane, Joseph T. Gulant, Cory G. Jacobs, David M. Kuchinos, Mary-Noelle Rasi, Morey S. Rosenbloom, et al.
  

• Are State Tax Incentives Constitutional? DaimlerChrysler Beats the Odds and Is Granted Certiorari by Supreme Court of the United States.

  [Alert]
  State Tax Alert
  October 2005 (No. 5)
  

• Divided Pennsylvania Commonwealth Court Employs Suspect Reasoning In Determining That All Canned Computer Software Is Subject To Sales Tax—Regardless Of How Delivered

  [Alert]
  State Tax Alert
  September 2005 (No. 4)
  

• Commonwealth Court Gives Taxpayers New Weapon To Challenge Assessments

  [Alert]
  State Tax Alert
  February 2005 (No. 3)
  Joseph T. Gulant
  

• Pennsylvania’s Battle of the Budget Has Begun

  [Alert]
  State Tax Alert
  February 2005 (No. 2)
  Joseph T. Gulant
  

• Will North Carolina’s Recently-Announced Voluntary Compliance Program For Income-Shifting Strategies and Tax Shelters Be Successful???

  [Alert]
  State Tax Alert
  January 2005 (No. 1)
  

• Legislative and Executive Branches Weigh In On Ignatz/Peabody

  [Alert]
  State Tax Alert
  December 2004 (No. 4)
  Joseph T. Gulant
  

• Highlights of the American Jobs Creation Act of 2004

  [Alert]
  Business Tax Group Tax Alert
  2004
  Joseph T. Gulant
  

• Commonwealth Court Holds That Pennsylvania Treats Nonqualified Deferred Compensation Different Than IRS

  [Alert]
  State Tax Alert
  June 2004 (No. 3)
  Joseph T. Gulant
  

• Formal School Board Approval Required For Tax Settlement To Be Valid

  [Alert]
  State Tax Alert
  January 2004 (No. 2)
  Joseph T. Gulant
  

• Pennsylvania Enacts Tax Changes

  [Alert]
  State Tax Alert
  January 2004 (No. 1)
  Joseph T. Gulant
  

• Tax Fraud and Evasion (Volume I) Offenses, Trials, Civil Penalties

  [Book]
  Warren, Gorham & Lamont
  January 1, 2004
  Ian M. Comisky
  Tax Fraud and Evasion (Volume I) Offenses, Trials and Evasion, has been the leading Tax reference for over 25 years. Helps you provide the best possible legal advice at each step of an investigation or legal proceeding.
  

• Tax Fraud and Evasion (Volume II) Money Laundering, Asset Forfeiture, Sentencing Guidelines

  [Book]
  Warren, Gorham & Lamont
  January 1, 2004
  Ian M. Comisky
  Tax Fraud and Evasion (Volume II) Money Laundering, Asset Forfeiture, Sentencing Guidelines belongs in the library of every bank counsel, white-collar criminal defense attorney, and compliance officer of financial institutions.
  

• Pennsylvania's Sales and Use Tax Developments

  [Alert]
  State Tax Alert
  November 2003 (No. 2)
  

• Recent Developments in State Attacks on Intangible Holding Companies

  [Alert]
  State Tax Alert
  November 2003 (No. 1)
  Joseph T. Gulant
  

• Maryland and New York Courts Strike Down Taxpayers' Intellectual Property Company Strategies—States Likely to Be Inspired to Continue Attacks on State Tax Planning Strategies

  [Alert]
  State Tax Alert
  June 2003 (No. 1)
  Joseph T. Gulant
  

• Comptroller v. SYL Inc. and Comptroller v. Crown Cork & Seal Co. (Delaware) (Maryland Court of Appeals, June 9, 2003)

  [Alert]
  State Tax Alert
  June 2003 (No. 1)
  Joseph T. Gulant
  

• In re Petition of the Sherwin-Williams Co., NYS Tax Appeals Tribunal, DTA No. 816712 (June 5, 2003)

  [Alert]
  State Tax Alert
  June 2003 (No. 1)
  Joseph T. Gulant
  

• Philadelphia Changes Business Privilege Tax Year

  [Alert]
  State Tax Alert
  December 2002 (No. 5)
  David M. Kuchinos
  

• New Jersey Adopts Business Tax Reform Act

  [Alert]
  State Tax Alert
  August 2002 (No. 4)
  David M. Kuchinos
  

• 2002 Pennsylvania Tax Changes

  [Alert]
  State Tax Update
  July 2002 (No. 3)
  David M. Kuchinos
  

• Pennsylvania Announces Remedy in Capital Stock Tax Manufacturing Exemption Case

  [Alert]
  State Tax Update
  May 2002 (No. 2)
  David M. Kuchinos
  

• New Jersey Enacts Broad Tax Amnesty

  [Alert]
  State Tax Update
  March 2002 (No. 1)
  David M. Kuchinos
  

• Co-Author: RRA Relaxes Rules for Real Estate Investments, but Problems Can Arise

  [Article]
  Journal of Taxation of Employee Benefits
  January/February, 1994
  Joseph T. Gulant
  

• Partnership Transactions - Section 751

  [Article]
  Property, Tax Management Portfolio, 258-2nd
  1985
  Barry E. Sweet