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Washington Speculative Builders: Tax Traps for the Unwary

Apr 12, 2023

By Justin Hobson

From the Ground Up, Tax, Real Estate

What’s in a name? For real estate developers operating in Washington State as a “speculative builder” rather than a “prime contractor,” naming matters. Speculative builders are not required to pay retailing business and occupation (B&O) tax or colle...

The Billionaire Minimum Income Tax and Cryptocurrency Tax Provisions in Biden’s 2023 Budget Proposal

Mar 30, 2022

Bank Law Monitor, Tax

This article originally appeared as a weekly entry in Today in Tax, Miller Nash's brief commentary on recent cases, rulings, notices, and related federal tax guidance. The Billionaire Minimum Income Tax in Biden’s 2023 Budget Proposal Biden’s...

New Reporting Requirements for Deposit Interest Paid to Residents of Chile

Oct 04, 2021

Bank Law Monitor, Regulatory Developments, Tax

On September 28, 2021, the IRS released an advance version of Revenue Procedure 2021-32, updating previous guidance with respect to information reporting requirements applicable to residents of certain countries. Under previous guidance, the United S...

CARES Act Provides Temporary Federal Tax Benefits

Mar 27, 2020

COVID-19 Resource Center, CARES Act, Tax

For a printable PDF version of this article, please click here. The recently signed Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") contains over 800 pages of changes designed to provide financial relief to Americans and their busin...

COVID-19: Modifications to Loans May Have Unintended Tax Consequences

Apr 13, 2020

Tax, From the Ground Up

As we previously discussed, on March 22, 2020, federal banking regulators published the Interagency Guidance ("the Guidance") to encourage lenders to, among other things, enter into short-term loan modifications (if prudent and appropriate) with borr...

Estimated Corporate Activity Tax Payments and Penalty Waivers

May 04, 2020

Tax, From the Ground Up, COVID-19 Resource Center, Tax

As previously reported, the Oregon Department of Revenue has not extended the filing or payment deadlines for the Oregon Corporate Activity Tax during the ongoing COVID-19 saga, but has been instructed not to impose penalties on taxpayers that can do...