Daily Tax Report Index-Summary

MAINE

– Ballot tax questions, CBPP report says Colo. taxpayer bill of rights hampered economic growth, 201:H–1 (10/21/09)

MANUFACTURING

– Advance energy equipment, participants in tax credit program laud government effort, offer critique, 202:GG–1 (10/22/09)

MARYLAND

– Baltimore water main break, tax filing deadlines extended, 188:H–2 (10/1/09)
– Unemployment surge triggers automatic rise in 2010 taxes, 191:H–1 (10/6/09)

MASSACHUSETTS

– Electronic filing mandate announced for combined groups, some passthrough entities, 201:H–2 (10/21/09)
– Low-speed and limited-use vehicles, guidance on sales, use tax released, 200:H–1 (10/20/09)
– Offshore tax havens, participants in federal disclosure program must report state tax changes, 190:H–1 (10/5/09)
– Royalty payments to Del.-based intangible holding company properly ruled tax avoidance scheme, Mass. Appellate Tax Bd. rules, 197:H–2 (10/15/09)

MEDICARE

– Physician payments

See LEGISLATION, FEDERAL, S 1776

MEETINGS

See CONFERENCES AND MEETINGS

MERGERS AND ACQUISITIONS

See also REORGANIZATIONS, CORPORATE
– Partnership distributions, IRS seeks comment on §704(c) gain and loss rules, 189:G–3 (10/2/09)

MEXICO

– Online tax trials, option expected in Dec. 2010, 200:I–3 (10/20/09)
– Tax reform package before Congress includes VAT increase, 200:I–3 (10/20/09); Mexico's lower house set to pass tax hikes, 201:I–7 (10/21/09); lower house approves VAT, excise, and income tax changes, 202:I–3 (10/22/09); retroactive recapture of consolidated tax regime benefits, primer on reform bill, Viewpoint, 203:J–1 (10/23/09)

MICHIGAN

– Battery plants, alternative energy sources tax credits expanded for, 203:H–1 (10/23/09)
– Budget debate continues in legislature, governor signs interim bill, 189:H–2 (10/2/09)
– Business tax

– – Actively solicits, materials and supplies, draft proposed rules provide various definitions for MBT, 207:H–2 (10/29/09)
– – Surcharge, Senate passes school funding bill repealing tax, 195:H–2 (10/13/09)

– Diplomatic tax exemptions, guidance issued, 205:H–1 (10/27/09)
– Economic development, governor signs bill expanding available tax credits, 206:H–1 (10/28/09)
– Royalties, interest payments to foreign entities excluded from tax base, 203:H–2 (10/23/09)

MILITARY PERSONNEL

See ARMED SERVICES

MINNESOTA

– Interest rate to decrease in Jan. for refunds, delinquencies, 196:H–1 (10/14/09)

MISSOURI

– Leased forklifts held tax exempt, 206:H–2 (10/28/09)

MONEY LAUNDERING

– Tax auditor awareness, OECD releases new handbook, 194:I–1 (10/9/09)

MORTGAGES

– Income verification, new Form 4506T-EZ issued to expedite mortgage processing, 202:G–11 (10/22/09)

MOTION PICTURES

– Iowa Atty. Gen. begins criminal investigation into state film tax credit program, 192:H–2 (10/7/09)

MOTOR CARRIERS

– FedEx drivers, 3 states propose suit over alleged employee misclassification, 202:K–1 (10/22/09); letter from N.Y., N.J., Mont. Atty. Gens., 202:TaxCore (10/22/09)
– Trucker identification, federal law preemption of N.J., New York City, and Cook County, Ill. mandates, FMCSA seeks comments, 199:G–1 (10/19/09)

MOTOR VEHICLES

– Alternative fuel vehicles, La. tax credit discussed in revenue dep't bulletin, 205:H–1 (10/27/09)
– Charitable donations, documentation for deduction inadequate, TIGTA says, 197:G–6 (10/15/09)
– Conn. tax exemption for fuel-efficient vehicles, guidance revised, 200:H–2 (10/20/09)
– Electric vehicles, Okla. Tax Comm'n rescinds emergency rule barring tax break for street-legal golf carts, 193:H–1 (10/8/09)
– Low-speed and limited-use vehicles, Mass. issues sales, use tax guidance, 200:H–1 (10/20/09)
– Sales and excise tax break to expire by year end, IRS reminds taxpayers, 193:G–9 (10/8/09)

MUTUAL FUNDS

– Repurchase of RIC's own notes, IRS rules COD income qualifies under §851, 208:G–5 (10/30/09)