Circular 230 Disclaimer & Other Disclosures

To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter(s) addressed herein.

This blog is personal, reflects my own views and not the views of my employer, and has not be reviewed by my employer for completeness or accuracy.

Sunday, June 27, 2010

SubChapter K Tax: From Deloitte's State Tax Matters

SubChapter K Tax: From Deloitte's State Tax Matters: "Income/Franchise:
Delaware: New law requires nonresident withholding on gains from real estate
H.B. 349, signed by gov. 6/11/20. Effective for tax periods commencing after December 31, 2010, new law requires nonresident persons (corporations, individuals, or pass-through entities) that sell real estate owned in Delaware to declare and pay their estimate of the associated corporate/individual income tax due on the gain recognized from the sale before the new deed is recorded."

No comments:

Post a Comment

Paradysz Matera