On August 31, 2016, the Internal Revenue Service (IRS) and US Department of the Treasury issued final regulations (Final Regulations) under section 856 of the Internal Revenue Code to clarify the ...

CHEYENNE — Wyoming lawmakers on the Joint Revenue Committee moved Wednesday to statutorily define “residential property” as its own property tax class and give it the lowest assessed tax rate of 8.3%.

I recently had the opportunity to review all 50 state constitutions and confirmed an important fact for the current capital gains income tax litigation. Although most state constitutions mention how ...