Now showing items 1-2 of 2
Asset Acquisitions: Things That Make You Go HMMMM … Are You Really Entitled to That Beloved Occasional Sale Exemption?
This article analyzes the occasional sale exemption with particular emphasis on states that have narrow exemptions, cumbersome or perhaps counterintuitive requirements that must be satisfied in order for the exemption to ...
Call to the Texas Legislature: The Franchise Tax Needs Substantive Changes, Not Just Rate Reductions
This articles addresses one of several substantive issues that persist in the Texas Franchise Tax Code that requires the legislature’s attention. With the next legislative session set to begin in early 2017, the hope is ...