Tag Archives: Exemption

Johnson Advances Second Tax Shelf Proposal: Repeal the Tax Exemption for Municipal Bonds

Earlier this month, I blogged the launch (117 Tax Notes 1077 (12/10/07) of the ambitious new Shelf Project by Calvin H. Johnson (Texas) and Tax Analysts, along with the first proposal to Replace the Corporate Tax With a Market Capitalization… … Continue reading

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CFTC Staff Issues Interpretive Guidance Regarding Exemption from Aggregation

  On May 2, 2018, the Commodity Futures Trading Commission’s (“CFTC“) Division of Market Oversight issued a CFTC staff letter with interpretive guidance regarding CFTC Regulation 150.4(b)(1), an exemption from position aggregation requirements for certain commodity pool investors. According to … Continue reading

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1201 hearings, LA, streamlined video exemption

IN SUPPORTArt Neill New Media RightsElizabeth Rosenblatt Organization for Transformative WorksJack Lerner, Brian Tamsut, and Jovan C. Ardy UCI Intellectual Property, Arts, and Technology ClinicTisha Turk University of Minnesota, Morris  IN OPPOSITIONBen Sheffner Motion Picture Association of America, Inc.  David J. … Continue reading

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Minnesota Hospital Denied Exemption

The Lake View Memorial Hospital and Clinic in Minnesota was denied a property tax exemption in February 2018. The Minnesota Tax Court stated that the Memorial Hospital failed the auxiliary-property test. Minnesota’s statute says that in order to qualify for … Continue reading

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1201 exemption hearing: filmmaking and ebooks

PROPOSED CLASS 1: Audiovisual Works—Criticism and Comment—E-Books and Filmmaking Michael C. Donaldson, FilmIndependent, International Documentary Association, Kartemquin Educational Films, Inc., Independent Filmmaker Project, University of Film and Video Association, The Alliance for Media Arts+Culture (“Joint Filmmakers”): Discusses use of film … Continue reading

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