CCH TAX NEWS for April 29, 2008

CCH TAX NEWS for April 29, 2008

FEDERAL NEWS

Final Regs Address Withholding Requirements for Effectively Connected Income of Foreign Partners (T.D. 9394)

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Tax Court Review of Notices of Determination Limited to Final Supplemental Version (Kelby, TC)
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Tax Court Lacked Jurisdiction Over Supplemental Determination Notice (Ginsberg, TC)

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Corporation Continued to Exist After Conversion into Limited Liability Company; Had Standing to Seek Refund (Browning-Ferris Industries, Inc., CA-FC)

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Treasury Dollars Flow to Territories to Fund Economic Stimulus Payments (TDNR HP-949)

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STATE NEWS

Kentucky --Corporate, Personal Income Taxes: Energy Efficiency Credits and Incentives Enacted

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Kentucky --Multiple Taxes: Changes Made to Estimated Tax, Gross Premiums Tax, Other Provisions
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John H. Fisher
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