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Income and expense are whole-filing amounts associated with this lobbyist, not personal compensation or an allocated share.
No topic inference: each bill number appears in source LDA issue text assigned to this lobbyist.
Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023.
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25); Tax extenders legislation
Specific issues are shown only where the LDA source assigned them to this lobbyist. Targets apply to the associated filing.
RETAIL INDUSTRY LEADERS ASSOCIATION via RETAIL INDUSTRY LEADERS ASSOCIATION
2014 · first_quarter · 1A
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25); Tax extenders legislation
Filing targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
Source: Senate LDA
Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023.
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposalsRegulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25); Tax extenders legislation
Mobile Workforce State Income Tax Simplification Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposalsRegulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25); Tax extenders legislation
Mobile Workforce State Income Tax Simplification Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25); Tax extenders legislation
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposalsRegulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25); Tax extenders legislation
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25); Tax extenders legislation
Mobile Workforce State Income Tax Simplification Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25); Tax extenders legislation
Mobile Workforce State Income Tax Simplification Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposalsRegulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25); Tax extenders legislation
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposalsRegulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25); Tax extenders legislation
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25); Tax extenders legislation
Airline Personnel Training Enhancement Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposalsRegulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25); Tax extenders legislation
Airline Personnel Training Enhancement Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25); Tax extenders legislation
Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023.
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals;Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023.
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposalsRegulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023.
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)Marketplace Equity Act (S. 336, H.R. 684); tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023.
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals; S. 336Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023.
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally (15-year cost recovery for improvements to qualified leaseholds and retail-owned property); Marketplace Fairness Act (S. 743, H.R. 684); value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals;Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023.
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals; S. 336 Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023.
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Mobile Workforce State Income Tax Simplification Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Mobile Workforce State Income Tax Simplification Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposalsRegulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Mobile Workforce State Income Tax Simplification Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)Marketplace Equity Act (S. 336, H.R. 684); tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Mobile Workforce State Income Tax Simplification Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals; S. 336Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Mobile Workforce State Income Tax Simplification Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals;Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Mobile Workforce State Income Tax Simplification Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally (15-year cost recovery for improvements to qualified leaseholds and retail-owned property); Marketplace Fairness Act (S. 743, H.R. 684); value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals;Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Mobile Workforce State Income Tax Simplification Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals; S. 336 Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Marketplace Fairness Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals; S. 336 Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Marketplace Fairness Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally (15-year cost recovery for improvements to qualified leaseholds and retail-owned property); Marketplace Fairness Act (S. 743, H.R. 684); value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals;Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Marketplace Fairness Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals; S. 336Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Marketplace Fairness Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)Marketplace Equity Act (S. 336, H.R. 684); tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally (15-year cost recovery for improvements to qualified leaseholds and retail-owned property); Marketplace Fairness Act (S. 743, H.R. 684); value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals;Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals; S. 336 Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)Marketplace Equity Act (S. 336, H.R. 684); tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposalsRegulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals; S. 336Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals;Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Mobile Workforce State Income Tax Simplification Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposalsRegulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Mobile Workforce State Income Tax Simplification Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals;Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Mobile Workforce State Income Tax Simplification Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Marketplace Fairness Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals; S. 336 Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Marketplace Fairness Act of 2013
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)Marketplace Equity Act (S. 336, H.R. 684); tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposalsRegulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)Marketplace Equity Act (S. 336, H.R. 684); tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals; S. 336Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals;Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally (15-year cost recovery for improvements to qualified leaseholds and retail-owned property); Marketplace Fairness Act (S. 743, H.R. 684); value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals;Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals; S. 336 Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Airline Personnel Training Enhancement Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals; S. 336 Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Airline Personnel Training Enhancement Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Airline Personnel Training Enhancement Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposalsRegulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Airline Personnel Training Enhancement Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals; S. 336Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Airline Personnel Training Enhancement Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals;Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Airline Personnel Training Enhancement Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Reform generally (15-year cost recovery for improvements to qualified leaseholds and retail-owned property); Marketplace Fairness Act (S. 743, H.R. 684); value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals;Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010; Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); business entity classification rules, Budget Congrol Act (S. 365). Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; treatment of vendor allowances; reporting of uncertain tax positions; bonus depreciation implementation, Form 1099k, income reporting. Other: Health care related tax provisions; issues related to the Patient Protection and Affordable Care Act (P.L. 111-148) Health Care and Education Reconciliation Act of 2010 (HR 111-152); FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), payroll tax extension (HR 3630), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; Form 1099k, income reporting. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions) PPACA employer mandate repeal (H.R. 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S3485); and Fiscal Cliff legislation (H.R. 8)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Expensing and capitalization rules; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864; S3485)
American Job Protection Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)PPACA employer mandate repeal (H.R. 1744, S. 20); H.R. 3179 Marketplace Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (H.R. 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S. 3485); and Fiscal Cliff legislation (H.R. 8)
JOBS Act of 2011
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; Form 1099k, income reporting. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864)
JOBS Act of 2011
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)PPACA employer mandate repeal (H.R. 1744, S. 20); H.R. 3179 Marketplace Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (H.R. 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S. 3485); and Fiscal Cliff legislation (H.R. 8)
JOBS Act of 2011
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010; Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); business entity classification rules, Budget Congrol Act (S. 365). Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; treatment of vendor allowances; reporting of uncertain tax positions; bonus depreciation implementation, Form 1099k, income reporting. Other: Health care related tax provisions; issues related to the Patient Protection and Affordable Care Act (P.L. 111-148) Health Care and Education Reconciliation Act of 2010 (HR 111-152); FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), payroll tax extension (HR 3630), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property
JOBS Act of 2011
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Expensing and capitalization rules; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864; S3485)
JOBS Act of 2011
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions) PPACA employer mandate repeal (H.R. 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S3485); and Fiscal Cliff legislation (H.R. 8)
Digital Goods and Services Tax Fairness Act of 2011
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)PPACA employer mandate repeal (H.R. 1744, S. 20); H.R. 3179 Marketplace Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (H.R. 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S. 3485); and Fiscal Cliff legislation (H.R. 8)
Digital Goods and Services Tax Fairness Act of 2011
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions) PPACA employer mandate repeal (H.R. 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S3485); and Fiscal Cliff legislation (H.R. 8)
Digital Goods and Services Tax Fairness Act of 2011
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; Form 1099k, income reporting. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864)
Digital Goods and Services Tax Fairness Act of 2011
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010; Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); business entity classification rules, Budget Congrol Act (S. 365). Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; treatment of vendor allowances; reporting of uncertain tax positions; bonus depreciation implementation, Form 1099k, income reporting. Other: Health care related tax provisions; issues related to the Patient Protection and Affordable Care Act (P.L. 111-148) Health Care and Education Reconciliation Act of 2010 (HR 111-152); FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), payroll tax extension (HR 3630), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property
Digital Goods and Services Tax Fairness Act of 2011
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Expensing and capitalization rules; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864; S3485)
Mobile Workforce State Income Tax Simplification Act of 2012
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Expensing and capitalization rules; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864; S3485)
Mobile Workforce State Income Tax Simplification Act of 2012
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions) PPACA employer mandate repeal (H.R. 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S3485); and Fiscal Cliff legislation (H.R. 8)
Mobile Workforce State Income Tax Simplification Act of 2012
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; Form 1099k, income reporting. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864)
Mobile Workforce State Income Tax Simplification Act of 2012
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)PPACA employer mandate repeal (H.R. 1744, S. 20); H.R. 3179 Marketplace Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (H.R. 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S. 3485); and Fiscal Cliff legislation (H.R. 8)
Main Street Fairness Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010; Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); business entity classification rules, Budget Congrol Act (S. 365). Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; treatment of vendor allowances; reporting of uncertain tax positions; bonus depreciation implementation, Form 1099k, income reporting. Other: Health care related tax provisions; issues related to the Patient Protection and Affordable Care Act (P.L. 111-148) Health Care and Education Reconciliation Act of 2010 (HR 111-152); FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), payroll tax extension (HR 3630), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property
Main Street Fairness Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)PPACA employer mandate repeal (H.R. 1744, S. 20); H.R. 3179 Marketplace Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (H.R. 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S. 3485); and Fiscal Cliff legislation (H.R. 8)
Main Street Fairness Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Expensing and capitalization rules; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864; S3485)
Main Street Fairness Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions) PPACA employer mandate repeal (H.R. 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S3485); and Fiscal Cliff legislation (H.R. 8)
Main Street Fairness Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; Form 1099k, income reporting. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864)
Marketplace Equity Act of 2011
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Expensing and capitalization rules; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864; S3485)
Marketplace Equity Act of 2011
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; Form 1099k, income reporting. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864)
Marketplace Equity Act of 2011
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions) PPACA employer mandate repeal (H.R. 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S3485); and Fiscal Cliff legislation (H.R. 8)
Marketplace Equity Act of 2011
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)PPACA employer mandate repeal (H.R. 1744, S. 20); H.R. 3179 Marketplace Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (H.R. 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S. 3485); and Fiscal Cliff legislation (H.R. 8)
Marketplace Equity Act of 2011
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010; Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); business entity classification rules, Budget Congrol Act (S. 365). Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; treatment of vendor allowances; reporting of uncertain tax positions; bonus depreciation implementation, Form 1099k, income reporting. Other: Health care related tax provisions; issues related to the Patient Protection and Affordable Care Act (P.L. 111-148) Health Care and Education Reconciliation Act of 2010 (HR 111-152); FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), payroll tax extension (HR 3630), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property
American Taxpayer Relief Act of 2012
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)PPACA employer mandate repeal (H.R. 1744, S. 20); H.R. 3179 Marketplace Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (H.R. 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S. 3485); and Fiscal Cliff legislation (H.R. 8)
American Taxpayer Relief Act of 2012
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions) PPACA employer mandate repeal (H.R. 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S3485); and Fiscal Cliff legislation (H.R. 8)
Community Choice in Real Estate Act
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010; Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); business entity classification rules, Budget Congrol Act (S. 365). Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; treatment of vendor allowances; reporting of uncertain tax positions; bonus depreciation implementation, Form 1099k, income reporting. Other: Health care related tax provisions; issues related to the Patient Protection and Affordable Care Act (P.L. 111-148) Health Care and Education Reconciliation Act of 2010 (HR 111-152); FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), payroll tax extension (HR 3630), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property
Cellulosic Ethanol Incentive Act of 2007
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)PPACA employer mandate repeal (H.R. 1744, S. 20); H.R. 3179 Marketplace Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (H.R. 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S. 3485); and Fiscal Cliff legislation (H.R. 8)
Cellulosic Ethanol Incentive Act of 2007
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010; Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); business entity classification rules, Budget Congrol Act (S. 365). Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; treatment of vendor allowances; reporting of uncertain tax positions; bonus depreciation implementation, Form 1099k, income reporting. Other: Health care related tax provisions; issues related to the Patient Protection and Affordable Care Act (P.L. 111-148) Health Care and Education Reconciliation Act of 2010 (HR 111-152); FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), payroll tax extension (HR 3630), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property
Cellulosic Ethanol Incentive Act of 2007
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; Form 1099k, income reporting. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864)
Cellulosic Ethanol Incentive Act of 2007
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions) PPACA employer mandate repeal (H.R. 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S3485); and Fiscal Cliff legislation (H.R. 8)
Cellulosic Ethanol Incentive Act of 2007
Client: RETAIL INDUSTRY LEADERS ASSOCIATION · Firm: RETAIL INDUSTRY LEADERS ASSOCIATION
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Expensing and capitalization rules; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864; S3485)
RETAIL INDUSTRY LEADERS ASSOCIATION via RETAIL INDUSTRY LEADERS ASSOCIATION
2014 · first_quarter · Q1
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposalsRegulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25); Tax extenders legislation
Filing targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
RETAIL INDUSTRY LEADERS ASSOCIATION via RETAIL INDUSTRY LEADERS ASSOCIATION
2013 · fourth_quarter · 4A
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Filing targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
RETAIL INDUSTRY LEADERS ASSOCIATION via RETAIL INDUSTRY LEADERS ASSOCIATION
2013 · third_quarter · 3A
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals; S. 336 Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Filing targets: Commerce, Dept of (DOC), Federal Reserve System, Federal Trade Commission (FTC), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
RETAIL INDUSTRY LEADERS ASSOCIATION via RETAIL INDUSTRY LEADERS ASSOCIATION
2013 · fourth_quarter · 4A
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposalsRegulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Filing targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
RETAIL INDUSTRY LEADERS ASSOCIATION via RETAIL INDUSTRY LEADERS ASSOCIATION
2013 · fourth_quarter · Q4
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, S. 336H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals;Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leasehold improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129; S. 1645); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Filing targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
RETAIL INDUSTRY LEADERS ASSOCIATION via RETAIL INDUSTRY LEADERS ASSOCIATION
2013 · third_quarter · Q3
Tax Legislation: Tax Reform generally; 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; Marketplace Fairness Act (S. 743, H.R. 684); proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals; S. 336Regulatory: IRS Reg 168745-03 guidelines and IRS regarding IRS final rules (T.D. 9636) deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Filing targets: Commerce, Dept of (DOC), Federal Reserve System, Federal Trade Commission (FTC), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
RETAIL INDUSTRY LEADERS ASSOCIATION via RETAIL INDUSTRY LEADERS ASSOCIATION
2013 · second_quarter · Q2
Tax Legislation: Tax Reform generally (15-year cost recovery for improvements to qualified leaseholds and retail-owned property); Marketplace Fairness Act (S. 743, H.R. 684); value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals;Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; CCA 201310028 - IRS opinion on qualified leaseholds improvement property; Retail Inventory Method (RIM) regulations (IRS Regs 125949-10); Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Filing targets: Commerce, Dept of (DOC), Federal Reserve System, Federal Trade Commission (FTC), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
RETAIL INDUSTRY LEADERS ASSOCIATION via RETAIL INDUSTRY LEADERS ASSOCIATION
2013 · first_quarter · Q1
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)Marketplace Equity Act (S. 336, H.R. 684); tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax issues; ACA employer mandate repeal (H.R. 903, S. 399); Mobile workforce legislation (H.R. 1129); S.Amdt. 656 and S.Amdt. 578 to the Fiscal Year 2014 Senate Budget Resolution (S.Con.Res. 8); House Budget Resolution (H.Con.Res. 25)
Filing targets: Commerce, Dept of (DOC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
RETAIL INDUSTRY LEADERS ASSOCIATION via RETAIL INDUSTRY LEADERS ASSOCIATION
2012 · fourth_quarter · 4A
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)PPACA employer mandate repeal (H.R. 1744, S. 20); H.R. 3179 Marketplace Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (H.R. 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S. 3485); and Fiscal Cliff legislation (H.R. 8)
Filing targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Equal Employment Opportunity Commission (EEOC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
RETAIL INDUSTRY LEADERS ASSOCIATION via RETAIL INDUSTRY LEADERS ASSOCIATION
2012 · fourth_quarter · Q4
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions) PPACA employer mandate repeal (H.R. 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S3485); and Fiscal Cliff legislation (H.R. 8)
Filing targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Equal Employment Opportunity Commission (EEOC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
RETAIL INDUSTRY LEADERS ASSOCIATION via RETAIL INDUSTRY LEADERS ASSOCIATION
2012 · third_quarter · Q3
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Expensing and capitalization rules; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864; S3485)
Filing targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Equal Employment Opportunity Commission (EEOC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
RETAIL INDUSTRY LEADERS ASSOCIATION via RETAIL INDUSTRY LEADERS ASSOCIATION
2012 · second_quarter · Q2
Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; Form 1099k, income reporting. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Mobile workforce legislation (HR 1864)
Filing targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Equal Employment Opportunity Commission (EEOC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
RETAIL INDUSTRY LEADERS ASSOCIATION via RETAIL INDUSTRY LEADERS ASSOCIATION
2012 · first_quarter · Q1
Tax Legislation: Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010; Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and look-through exceptions); PPACA employer mandate repeal (HR 1744, S20); HR 3179 Market Place Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); business entity classification rules, Budget Congrol Act (S. 365). Regulatory: Income recognition rules for advanced payments; expensing and capitalization rules; treatment of vendor allowances; reporting of uncertain tax positions; bonus depreciation implementation, Form 1099k, income reporting. Other: Health care related tax provisions; issues related to the Patient Protection and Affordable Care Act (P.L. 111-148) Health Care and Education Reconciliation Act of 2010 (HR 111-152); FUTA surtax repeal, unemployment insurance reform (HR 1745, S. 386)state taxation of digital goods legislation (HR 1860, S. 971); sales-tax collection legislation (S. 1452, HR 2701, HR 3179, S 1832), payroll tax extension (HR 3630), IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property
Filing targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Equal Employment Opportunity Commission (EEOC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office