Topic: American Taxpayer Relief Act

JD Supra Corporate Brief: Public Company ESOPs, First Amendment Defense, Patent Law Treaty, Stark Law Enforcement

Can’t decide whether you should wear the black or brown shoes? The JD Supra Corporate Brief goes well with either… Public companies may need to revise their ESOPs to comply with a recent IRS notice (Katten) Is the First Amendment a viable defense for off-label marketing of pharmaceuticals? You might think so six months after… Read more »

IRS Tax Credit Guidance Is Welcome News to Renewable Energy Industry

“The American Taxpayer Relief Act of 2012 extended the eligibility of these [energy tax] credits for projects that begin construction before January 1, 2014. The types of projects included in this extension are wind, open-loop biomass, closed-loop biomass, geothermal, landfill gas, trash, qualified hydropower, and marine and hydrokinetic renewable energy facilities.” (Leonard, Street and Deinard)… Read more »

What Does the American Taxpayer Relief Act Mean for Nonprofits?

The American Taxpayer Relief Act was signed into law in extremis on January 2, 2013, bringing with it important changes to the country’s tax laws, including the extension of a number of credits, exemptions, and favorable rates that were scheduled to expire at the end of 2012. For nonprofits and charities – and for the… Read more »