Bloomberg Tax Portfolio, IRS National Office Procedures – Rulings, Closing Agreements, No. 621, examines the procedures for requesting from the Internal Revenue Service private letter rulings, closing agreements, and other types of guidance that may minimize tax controversies, enhance tax planning, Continue Reading
Sales & Use Tax Deskbook
Michael Guariglia and Jamie Zug co-authored the New Jersey chapter of the American Bar Association’s 2021-2022 edition of “Sales & Use Tax Deskbook.” The multistate resource provides in-house tax professionals, attorneys, and accountants with information regarding sales and use taxes. Continue Reading
645-3d, Innocent Spouse Relief
Bloomberg Tax Portfolio, Innocent Spouse Relief, No. 645, examines the rules permitting one spouse to avoid joint and several liability for federal income taxes and self-employment taxes reflected on a joint tax return. The Portfolio describes in detail the three avenues of innocent spouse relief Continue Reading
Effectively Representing Your Client Before the IRS – Chapter 10
Effectively Representing Your Client Before the IRS is a comprehensive collection of everything a tax professional should know when dealing with the IRS. Continue Reading
Chapter 7: Software, E-Commerce, Internet, and Business Method Patents
Draft strong patents, avoid problems, and maximize leverage with the detailed advise in this treatise. Now in its fourth edition, this two-volume hardcover resource helps practitioners draft the broadest possible patent that can sustain a validity challenge by synthesizing and applying lessons from Continue Reading
Alex Major Contributes Chapter to “Plugged In: Guidebook to Software and the Law”
McCarter partner Alex Major has contributed a chapter to Plugged In: Guidebook to Software and the Law, 2020-2021 edition. The book is a resource for both lawyers and judges, and includes: explanations of how software functions on the Internet and the Cloud, discussions about how software is being Continue Reading
Transportation of Energy
With few exceptions, the transportation of natural gas, electricity, and oil is accomplished under the jurisdiction of a federal or state regulatory agency. The rates, terms, and conditions of such transportation traditionally have been set forth in filed rate schedules or tariffs. Retail rates for Continue Reading
Main Street to Wall Street: The Journey to Securitization, Chapter 34, Real Estate Titles: The Practice of Real Estate Law in New York
Joseph Forte authored Main Street to Wall Street: The Journey to Securitization, Chapter 34, Real Estate Titles: The Practice of Real Estate Law in New York. Continue Reading
Rates and Service Obligations of Municipally Owned Gas Distributors
During the nineteenth-century gaslight era, a number of municipalities built and operated manufactured gas plants to provide illuminating gas for city street lights. Many of these early central plant and distribution systems were purchased by investor-owned utilities. Some continued, however, Continue Reading
Distributor Ratemaking Procedures
A distributor ordinarily begins the ratemaking process by filing a rate change with the state regulatory commission.1 Investigations by state regulatory bodies in response to customer companies or on their own motion may lead to changes in a distributor’s rates as well. This chapter discusses Continue Reading