

What is Material Participation?


Unraveling the Ohio Taxation of a Sale of a Business Interest Under Current and Future Law


State of Ohio Controversy As Emergency COVID Orders Expire


NASCAR Sidelined by Ohio Board of Tax Appeals in CAT Situsing Decision


ODT May Issue Refunds to Nonresidents Who Sold a Business Interest and Paid Ohio Tax on the Gain


FNB (Sorta) Wins Ability to Claim Regulatory Assessment Credit Against Financial Institution Tax


Transporting Gas Receipts Solely within Ohio Not Excluded from Public Utility Gross Receipts Tax


Ohio Department of Taxation Program Seeks Information on Schedule D Gains Listed as Business Income


Hyundai Drives Three Issues to Win; Board Relies on Federal Income Tax and Accounting Treatment


Is the Grass Any Greener After Greenscapes?