Tax News Highlights

Tax News Highlights – July 27, 2017


International

Tax Court Rules Gain on Sale of Partnership Interest Is Not ECI

U.S. Tax Court holds that a foreign partner’s gain on redemption of a partnership interest is not effectively connected income.

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State

Illinois Enacts Unclaimed Property Overhaul With Retroactive Provisions

The Illinois budget significantly revises the state’s unclaimed property law.

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Howard M. Wagner
Partner, National Tax Services