December 31, 2018
In Pine Mountain Preserve the Tax Court determined in a full-court opinion that the section 170 “perpetuity” requirement was not satisfied where an easement permits landowners to move the location of future structures within the conservation area. Pine Mountain Preserve, LLLP v. Commissioner of Internal Revenue, 151 T.C. 14 (2018).
December 20, 2018
Tyler Gilliam, an associate at Haynsworth Sinkler Boyd, recently graduated from Charleston Metro Chamber of Commerce’s Leadership Discovery.
August 30, 2018
On August 23, 2018 the Internal Revenue Service issued Proposed Regulations regarding the $10,000 cap on the deductibility of state and local taxes imposed under the Bipartisan Budget Act of 2018 (Code Section 164(b)(6)).
July 06, 2018
Haynsworth Sinkler Boyd is pleased to announce Tyler K. Gilliam has joined the firm and will be based in our Charleston office.