Tax Law Defined™ Blog
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Between the Hashes: Developments in State Taxation and Incentives for Cryptomining
September 13, 2021 | Blogs
While the boom of cryptocurrency in the United States has led to several developments and changes to...
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Claiming an Ordinary Loss Under Section 1244 for an Investment in a Failed Start-up
September 3, 2021 | Blogs
Congress enacted Section 1202[i] based on the premise that the possibility of a $10 million gain exc...
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The Role of the Business Purpose Doctrine in Transaction Planning Involving Qualified Small Business...
September 3, 2021 | Blogs
This article addresses the importance of having bona fide (non-federal income tax) business and pers...
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DOL Issues FAQs on Lifetime Income Illustrations | Fiduciary Focus Series
September 2, 2021 | Publications
The Department of Labor (DOL) issued “temporary implementing FAQs” on July 26, 2021. The FAQs cl...
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Kentucky Tax Talk: Confusion Over Manufacturing Exemptions
September 2, 2021 | Blogs
This article was originally published in Law360 Tax Authority. Kentucky’s sales and use tax e...
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Solar and SALT – Sunshine is Making Hay
September 2, 2021 | Blogs
The U.S. solar energy industry has experienced huge growth in recent years. More companies are enter...
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Ohio Launches Special COVID-19 Property Valuation Complaint Process
August 4, 2021 | Blogs
Ohio Senate Bill (SB) 57 was signed into law on April 27, 2021 by Governor Mike DeWine. Among other ...
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Ohio Tax Talk: Adjusting To The Latest Telework Tax Rules
July 30, 2021 | Blogs
As the world transitions out of COVID-19 lockdown, one of the most visible pandemic trends in the pr...
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Five Trends We Are Watching as the TMUD Moves Forward
July 20, 2021 | Blogs
In December 2020, Ohio Governor Mike DeWine signed Senate Bill 39, which created a new insurance pre...
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Update – Fraud Investigations Related to COVID-19 Assistance Programs
July 13, 2021 | Blogs
The Paycheck Protection Program (PPP) was introduced with the CARES Act in 2020 in an effort to assi...
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Kentucky’s Racing Taxes Under Scrutiny
July 2, 2021 | Blogs
In what was a whirlwind of a shorter than normal 2021 regular session, the General Assembly had the ...
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Kentucky Releases Application for New Cryptomining Energy Exemption
June 24, 2021 | Blogs
As discussed at length in my prior article (KY Passes New Tax Breaks for Cryptomining), Kentucky rec...