Tax News Highlights

Feb. 6, 2014


Federal Tax

LB&I Directive: No Challenge to Treatment of Milestone Payments as Success-Based Fees 

Recent LB&I directive expands applicability of safe harbor for milestone payments.

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Tax Court Addresses Captive Insurance Arrangements 

Tax Court rules on captive insurance issues.

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State Tax

Illinois Issues Emergency Sales Tax Sourcing Regulations 

Emergency sales tax sourcing regulations were issued in Illinois and are open to public comment.

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Howard Wagner
502.420.4567
howard.wagner@crowehorwath.com
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Howard M. Wagner

Managing Director