Section Newsletters

Articles From David R. Reid

Lurking sales/use tax issues in performing contract installation work for big box stores By David R. Reid State and Local Taxation, August 2011 Construction contractors should include provisions in the contract to allow for reimbursement or a higher cost for services to include use tax payments.
Bond or lien requirements of the Uniform Penalty and Interest Act in administrative proceedings By David R. Reid State and Local Taxation, February 2009 An unconstitutional argument based on equal protection and pertaining to 35 ILCS § 735/3-7 is plausible, but is unlikely to prevail.
West Virginia joins growing majority of states to limit the “substantial nexus” requirement to state sales and use taxes By David R. Reid State and Local Taxation, December 2006 The West Virginia Supreme Court recently held that the United States Supreme Court’s determination in Quill Corp. v. North Dakota,—that an entity’s physical presence in a state is required to meet the “substantial nexus” requirement of the Commerce Clause—does not apply to West Virginia business franchise and corporation net income taxes.
Estate and gift tax update By David R. Reid Federal Taxation, March 2001 The estate and gift tax area is at a crossroad. President Bush has promised to repeal "the death tax."
Estate and gift tax update By David R. Reid Federal Taxation, October 2000 The innocent spouse provisions of IRC section 6015 provide relief to "innocent spouses."
Recent developments and trends for not-for-profit corporations By David R. Reid Federal Taxation, April 2000 Exempt organizations now constitute over 12 percent of the nation's gross domestic product.
Adequate disclosure on gift tax return to gain section 6501 statute of limitations protection By David R. Reid Federal Taxation, June 1999 For all gifts or nongifts (completed transfers of property) made after August 5, 1997, it is important that the gift tax return adequately discloses the gift in order for the taxpayer to be afforded section 6501 statute of limitation protection.
Trade associations, associate members and unrelated business income By David R. Reid Federal Taxation, April 1999 Business Leagues, Chambers of Commerce, Real Estate Boards, Boards of Trade, or Professional Football Leagues not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholders or individuals are exempt from federal income tax pursuant to IRC section 501(c)(6).

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