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Please Provide A Synopsis Of The United States Historic Preservation Tax Incentives Program.
User Photo Peter J. Scalise
Tax Professional Level: Master Tax Advisor

The Historic Preservation Tax Incentives Program, jointly administered by the National Park Service and the State Historic Preservation Offices, is the nation’s most effective Federal program to promote urban and...   Read More
Can Someone Please Provide A Synopsis Of The Recent Trinity Industries Judicial Interpretation Involving The R&D Tax Credit?
User Photo Peter J. Scalise
Tax Professional Level: Master Tax Advisor

Yes, Trinity Industries, Inc. v. United States was a pivotal judicial interpretation most recently heard by the Fifth Circuit Court in July of 2014 with a myriad of issues under deliberation including, but...   Read More
Can Someone Please Provide A Synopsis Of The Recent Trinity Industries Judicial Interpretation Involving The Research Tax Credit?
User Photo Peter J. Scalise
Tax Professional Level: Master Tax Advisor

Yes, Trinity Industries, Inc. v. United States was a pivotal judicial interpretation most recently heard by the Fifth Circuit Court in July of 2014 with a myriad of issues under deliberation including, but...   Read More
Please Explain How To Quantitatively Compute Start-up Companies "Fixed Base Percentages" In Connection To The R&D Tax Credit.
User Photo Peter J. Scalise
Tax Professional Level: Master Tax Advisor

For a start-up company, I.R.C. § 41(c)(3)(B) establishes a fixed-base percentage calculation for companies that incorporated after December 31, 1983, or had fewer than 3 years with qualified research expenditures...   Read More
Can The U.S. Federal-Level Research & Experimentation Tax Credit Be Applied Against Payroll Taxes?
User Photo Peter J. Scalise
Tax Professional Level: Master Tax Advisor

Currently, the U.S. Federal-Level Research and Experimentation Tax Credit cannot be applied against federal payroll taxes. However, there is current legislation on Capitol Hill that could change the current statute...   Read More
Can Someone Please Provide A Synopsis Of Multi-state Movie Production Tax Incentives? Are The Tax Incentives Transferable Or Refundable?
User Photo Peter J. Scalise
Tax Professional Level: Master Tax Advisor

Movie Production Incentives (hereinafter “MPIs”) are tax benefits offered on a state-by-state basis throughout the United States to entice, as applicable, in-state film production and post-production activities....   Read More
What Are The Primary Differences Between A Cost Segregation Engagement And A Construction Tax Planning Engagement?
User Photo Peter J. Scalise
Tax Professional Level: Master Tax Advisor

There are many noteworthy differences between a Cost Segregation Engagement and a Construction Tax Planning Engagement. A Cost Segregation Engagement will methodically review property, plant and equipment and...   Read More
Has Rev. Proc. 2014-61 Been Published Within The IRB Yet?
User Photo Peter J. Scalise
Tax Professional Level: Master Tax Advisor

The Internal Revenue Service released on October 31st new administrative authority for calendar year 2015 within Revenue Procedure 2014-61 that makes adjustments to more than 40 tax provisions, including the tax...   Read More
Can A Real Estate Investment Trust (“REIT”) Benefit From A Cost Segregation Engagement?
User Photo Peter J. Scalise
Tax Professional Level: Master Tax Advisor

Yes, a Real Estate Investment Trust (hereinafter "REIT") can potentially benefit from a cost segregation engagement. I would wholeheartedly recommend scoping the cost segregation opportunities on a property by...   Read More
Please Provide A Synopsis Of The United States Historic Preservation Tax Incentives Program.
User Photo Peter J. Scalise
Tax Professional Level: Master Tax Advisor

The Historic Preservation Tax Incentives Program, jointly administered by the National Park Service and the State Historic Preservation Offices, is the nation’s most effective Federal program to promote urban and...   Read More

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