Under Chair Paul Atkins, the Securities and Exchange Commission (SEC) is undergoing a philosophical and operational shift, marked by a retreat from aggressive enforcement, a rollback of prior rulemakings...
The Branch Profits Tax (BPT) under I.R.C. Section 884, is a U.S. federal income tax levied on foreign corporations that conduct business through branches located within the United States. Its purpose is...
Are there any state-specific requirements for the form, recordation, or execution of a commercial lease or memorandum of lease? Is a mechanic's lien enforceable against a landlord if the work was performed...
Introducing deeper drafting notes and more related content in the asset purchase agreement template optimized for buyers. This template now integrates key insights from the 2025 SRS Acquiom M&A Deal...
Quickly identify relevant state clinical trial laws about clinical trial coverage, populations, access, and informed consent and confidentiality. Read now » Related Content Institutional...
* The views expressed in externally authored materials linked or published on this site do not necessarily reflect the views of LexisNexis Legal & Professional.
The Department of the Interior's (DOI's) Payments in Lieu of Taxes (PILT or PILOT) program, is a federal initiative that offsets the loss of property tax revenue for local governments due to the presence of nontaxable federal lands within their jurisdictions. Payments are intended to supplement other federal revenue-sharing payments and can be used for any governmental purpose. DOI's Office of the Secretary administers the PILT program, calculating and distributing payments according to statutory formulas. By understanding the PILT program and its eligibility criteria, you can assist your government clients in maximizing their potential benefits and ensuring they receive fair compensation for the nontaxable federal lands within their boundaries.
Read now »
Related Content
Practical Guidance Updates Featuring the latest updates from your Practical Guidance account.
PRACTICAL GUIDANCE CUSTOMER EMAIL EDITION ON THE WEB
Experience results today with practical guidance, legal research, and data-driven insights—all in one place.Experience Lexis+