Jon R. Stefanik Law Blog

IRS Releases Settlement Guidelines on Treatment of Corporate SALT Incentives

Wednesday, March 30, 2011 by Jon R. Stefanik

On March 2, 2011, the Internal Revenue Service released a heavily redacted Appeals Settlement Guidelines document (the “Guidelines”) addressing the federal tax treatment of a corporation’s receipt of state and local tax (“SALT”) incentives to induce it to expand, maintain or relocate its facilities.  The Guidelines are available here.

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Posted at 09:53 AM  |  PERMALINK
Topic: Taxation
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