- This update highlights two fundamental changes to the IRS’s examination procedures to better prepare taxpayers for to have meaningful discussions with IRS agents about draft IDRs.
- Taxpayers win against Maryland in Wynne “double taxation” case in new Supreme Court ruling.
- On Jan. 29, 2015, Delaware enacted SB 11 that will act to improve fundamental fairness and transparency of the state’s unclaimed property program.
- Companies that do business in multiple states should be aware of a new trend resulting in apportionment changes.
- A round-up of some of the more meaningful developments in unclaimed property in 2014.
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