Search Results for 'tax'

Can I Give You a Lyft? Uber, Lyft and the Regulation of Taxis

Can I Give You a Lyft? Uber, Lyft and the Regulation of Taxis

Are Uber and Lyft rideshare companies simply competing more effectively in the market, or are they competing unfairly?

March 2014 - Tax Edition

March 2014 – Tax Edition

Highlights of the March 2014 Contra Costa Lawyer edition include tax articles on OICs, QDROs, foreign asset taxes, and more.

Family Law Tax Update

Family Law Tax Update

As we head into tax season, this is a great time to look at some of the tax changes affecting our family law cases. This article will discuss a few of the interesting tax rulings from 2013.

Tax Avoiders Beware: Disclosure of Foreign Assets Held By U.S. Taxpayers Underway

Tax Avoiders Beware: Disclosure of Foreign Assets Held By U.S. Taxpayers Underway

While the 30 percent withholding is a familiar concept with respect to payments to foreign persons, the new withholding regime under FATCA adds several new complexities.

When Tax Collectors Were Paid on Commission – An Abbreviated History of California Tax

When Tax Collectors Were Paid on Commission – An Abbreviated History of California Tax

California outnumbers the United States three to one. How did this happen?

March 2013 - Tax Law/Fiscal Cliff Edition

March 2013 – Tax Law/Fiscal Cliff Edition

Highlights of the March 2013 Contra Costa Lawyer edition include articles about the Congressional budget, the American Taxpayer Relief Act and other tax-related issues.

To Withhold or Not to Withhold: The Employment Tax Consequences of Settlements and Judgments

To Withhold or Not to Withhold: The Employment Tax Consequences of Settlements and Judgments

Litigation arising out of employment is a fact of life. When those cases conclude with payment, there are tax consequences that have to be addressed. This article provides a short primer on common tax issues associated with these cases.

Business Tax Provisions of ATRA 2012

Business Tax Provisions of ATRA 2012

When have budgetary and tax machinations in Washington generated so fertile a phrase, one so conducive to corny metaphor and other colorful figures of speech? I pledge in writing this article to avoid the use of the phrase “fiscal cliff.” Oops, I just did. Well, never again…

2013: The Year of the Taxpayer?

2013: The Year of the Taxpayer?

The 2010 Tax Act effectively extended the Bush tax cuts (known formally as the Economic Growth and Tax Relief Reconciliation Act of 2001) through December 31, 2012. The temporary extension has not yet led to …

Tax a Cola, Save our Kids!

Tax a Cola, Save our Kids!

Dr. Wendel Brunner, Director of Public Health for Contra Costa County Health Services, has made the problem painfully clear: one-third of Richmond’s African-American and Latino fifth and seventh graders are obese. Another 20% in each group are overweight. Without a successful intervention, Dr. Brunner warns that most of these children will suffer from diabetes and premature coronary heart disease, and many will not live as long as their parents.

Richmond’s “Soda Tax” That Isn’t

Richmond’s “Soda Tax” That Isn’t

As we enter the season of relentless political ads, the measure dubbed the “Richmond Soda Tax” serves as a good example of what happens when the media meets proponents of a measure and their consultants. Reality often has no major role in the game of politics. Instead, staking out your position first and having great sound bites can make the difference in winning the modern war of words and images.

ConFire’s Parcel Tax on the November Ballot

ConFire’s Parcel Tax on the November Ballot

On November 6, voters will have the opportunity to enter the voting booth and raise their own taxes through a variety of measures on the ballot. One of these will be a $75 per parcel tax requested by the Contra Costa County Fire Protection District (“ConFire”). A 55% majority vote would raise approximately $16.8 million annually and sunset after seven years. On July 31, the Contra Costa County Board of Supervisors, which serves as ConFire’s Board of Directors, in a 4-1 vote, decided to place the tax on the ballot. I was the lone vote against it.

May 2012 - Tax & Family Law Edition

May 2012 – Tax & Family Law Edition

Highlights from the May 2012 Contra Costa Lawyer edition include Tax Traps That Can Arise During Divorce – by Mark Ericsson; QDRO: Malpractice Lurking – by Harry L. Styron ; Getting the 411 from the 911: Obtaining Information and Reports from Law Enforcement Agencies in Family Law Matters – by Richard Grossman; Independent Contractor or Employee? The Consequences of Getting it Wrong- by Janet L. Everson and Matthew A. Cebrian; Another Offshore Assets Reporting Requirement- by Jenny C. Lin

Tax Traps That Can Arise During Divorce

Tax Traps That Can Arise During Divorce

Let’s be a fly on the wall and look over attorney Alice’s shoulder during her first conference with Mary. Mary is divorcing George and the first words out of her mouth are:

Taxation of Same-Sex Employee Benefits: A Primer

Taxation of Same-Sex Employee Benefits: A Primer

The law of taxation of employee benefits for same-sex couples is complicated. The foremost reason is that the body of law surrounding employee benefits for same-sex couples actually involves an enormous jumble of rules and regulations. The most influential are: the Employee Retirement Income Security Act of 1974 (ERISA), the Internal Revenue Code, the Defense of Marriage Act (DOMA), the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), and the Health and Insurance Portability and Accountability Act of 1996 (HIPAA). This article will take a closer look at the law and taxation of employee benefits.

Contra Costa Lawyer June 2011

June 2011 – Tax Law Edition

Highlights from the Tax issue of the Contra Costa Lawyer include articles from the following practice areas: Bankruptcy, Corporate Law, Environmental, Family, and International Law, as well as Litigation and Taxation

Gains from Investments in Small Business Stock Acquired During 2011 May Be Tax Free

Gains from Investments in Small Business Stock Acquired During 2011 May Be Tax Free

In response to the economic crisis that occurred starting in late 2007, Congress has enacted a number of measures intended to spur investment and business activity. The purpose of this article is to …

The Evolution of the Taxation of Air Pollution

The Evolution of the Taxation of Air Pollution

Any tax is a discouragement and therefore a regulation so far as it goes.  ~Oliver Wendell Holmes, Jr.

Air pollution control laws date back to medieval times. King Edward I of England banned the burning of …

New Tax World for Registered Domestic Partners

New Tax World for Registered Domestic Partners

Articles on Taxes from the Family Law practice area perspective.

Substantiating the Tax Treatment of Settlement Payments

Substantiating the Tax Treatment of Settlement Payments

In order to assess the true economic value of a settlement proposal, a plaintiff must consider whether a settlement payment would constitute ordinary income, excludable (non-taxable) income, or proceeds from the disposition of a capital …