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 M. Wagner
Partner, National Tax Services