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well as Northern Virginia,
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and San Diego, Sacramento and Palo Alto, California.|
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department of Pillsbury
Winthrop Shaw Pittman LLP.
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If April 18, 2016 is approaching a little too rapidly and you have or can obtain the
Acrobat Reader, you may wish to download or view
IRS Form 4868, Application for Automatic Extension of Time to File U.S.
Individual Income Tax Return, an on-screen pdf file.
Individual California taxpayers receive an
automatic extension of time until October 17, 2016 to file their 2015 tax returns
without the need to file an extension request, but should use
Form FTB 3519, Payment Voucher for Automatic Extension for Individuals,
an on-screen pdf file,
to pay their 2015 California personal income tax by April 18,
2016 in order to avoid late payment penalties and interest.
Filers in other jurisdictions should double check whether
those jurisdictions have conformed to the federal extended
due date of April 18, 2016 (as California has done), or
have retained the normal April 15, 2016 deadline.
See our forms collection for
information on using tax forms in Acrobat on-screen pdf format.
Recent Tax Page Quick Takes
See the complete listing of
Page Quick Takes.
Quick Takes contain short summaries and highlights of
recent tax developments often with links to underlying material.
Our January 2016 International Tax Bulletin,
Act Changes to FIRPTA (12K). View the
Adobe Acrobat (189K) version.
Our November 2015 Partnership Tax Bulletin,
Tougher than TEFRA:
Congress Takes the Partnership Audit Rules in a Different
Direction (17K). View the
Adobe Acrobat (186K) version.
Our August 2015 International Tax Bulletin, containing
Tax Court Altera
DecisionStock-Based Compensation Not Included in Cost
Sharing Arrangement (11K), Notice 2015-54Toll Charge on Certain Transfers to
Partnerships with Foreign Affiliates (5K) and
FBAR Filing Deadline
Revised (3K). View the
Adobe Acrobat (218K) version.
Our June 2015 International Tax Bulletin,
Changes to U.S. Model
Income Tax Convention (20K). View the
Adobe Acrobat (199K) version.
Our March 2015 State & Local Tax Bulletin, containing
San Francisco Gross Receipts Tax:
New Regulations Impact Returns Originally Due March 2, 2015 (24K) and
Franchise Tax Board California Competes
Tax Credit Review Procedures (17K). View the
Adobe Acrobat (365K) version.
Our December 2014 State & Local Tax Bulletin, containing
Court of Appeal
Holds Transfer TaxApplies to Legal Entity Changes in Ownership (15K) and
What Every Trusts and
Estates Attorney Should Know About Changes in Ownership (46K). View the
Adobe Acrobat (337K) version.
Our July 2014 State & Local Tax Bulletin, containing
United States Supreme
Court to Review Direct Marketing (10K) and
Avenue v. County of Los Angeles and AB 2372 (8K). View the
Adobe Acrobat (229K) version.
Our June 2014 International Tax Bulletin,
DOJ Secures Verdict in
Excess of $2 Million for Failure to File FBARs (9K). View the
Adobe Acrobat (165K) version.
Our April 2014 State & Local Tax Bulletin, containing
and Ninth Circuit Opinion
Create Huge Opportunities on Indian Land (14K) and
Questions About the San Francisco Gross Receipts Tax (65K).
Adobe Acrobat (372K) version.
Our March 20, 2014 State & Local Tax Update,
California Competes Tax Credit
Application Period Ends April 14, 2014 (4K).
Our February 2014 Partnership Tax Bulletin,
IRS Issues Long-Promised
Guidance Following Historic Boardwalk Decision (32K). View the
Adobe Acrobat (188K) version.
Our February 2014 State & Local Tax Bulletin, containing
February 18th Deadline
for Comments on California Competes Tax Credit Regulations (7K) and
Approaching for California's New Employment Credit (26K). View the
Adobe Acrobat (255K) version.
Our December 2013 State & Local Tax Bulletin,
GO-Biz Releases California
Competes Tax Credit Draft Proposed Regulations (25K). View the
Adobe Acrobat (203K) version.
Our October 2013 State & Local Tax Bulletin,
Reinstates Qualified Small Business Stock
Benefits (4K). View the
Adobe Acrobat (153K) version.
Our February 2013 Tax Bulletin, containing
Small Business Stock Developments (11K) and
Return Preparer Litigation (9K). View the
Adobe Acrobat (137K) version.
Our April 2012 International Tax Bulletin, containing
FATCA Creates New Issues for
Cross-Border Stock and Other Incentive Compensation Plans (14K) and
New FATCA Regulations Solve Some Issues
for Pension Plans, But Other Problems Remain (16K). View the
Adobe Acrobat (234K) version.
See our Tax Bulletins
listing for earlier material or use our
On October 5, 2015, the Organization for Economic
Cooperation and Development's Center for Tax Policy and Administration
released final reports for all 15 actions of its Base
Erosion and Profit Shifting Project. The OECD has also provided
links to the final reports
and background material, including discussion drafts and comments and interim reports.
Last update: October 5, 2015.
Other Tax-Related Topics
An Introduction to U.S.
Taxation of Corporate
Acquisitions. A Tax Page "classic," now updated for developments
through September 2007,
including 2003 disregarded entity merger regulations, 2004 "anti-inversion" legislation, 2006 foreign merger regulations and 2007 continuity of interest "signing date" temporary regulations.
Section 83 Materials.
relating to "property transfered in connection with the performance
of services" and a § 83(b) election form.
Other Pillsbury Winthrop Shaw Pittman Material
The general Pillsbury
Winthrop Shaw Pittman LLP web site.
About this Site
We have tested these pages with other
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The information presented is only of a general nature, intended simply
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many details and special rules and accordingly cannot be
regarded as legal or tax advice.
This World Wide Web demonstration is under the direction of Brian
Wainwright, a tax
the Palo Alto office of Pillsbury Winthrop Shaw Pittman
Winthrop Shaw Pittman LLP.
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