Publications

Section Newsletter Articles From Donna F. Hartl

IRS rules all legal same-sex marriages will be recognized for federal tax purposes By Nancy Franks-Straus and Donna F. Hartl Federal Taxation, October 2013 After weeks of speculation as to how the Internal Revenue Service would treat same-sex marriages, the U.S. Department of the Treasury and the IRS released a joint ruling which held same-sex couples, legally married in jurisdictions that recognize same-sex marriages, will be treated as married for federal tax purposes.
Tax Web site By Donna F. Hartl Federal Taxation, September 2011  Need tax research assistance? Want free help? Look no further! The Federal Tax Section of the ISBA maintains a Web site of helpful federal, state and local tax tools that go well beyond the basic links to the Internal Revenue Code and corresponding regulations. Check us out at <http://www.isba.org/sections/fedtax/links>.
Written policies required for non-profits By Donna F. Hartl Federal Taxation, April 2011 A list of written policies that the IRS is asking each tax-exempt organization to disclose this year.
Tax updates and opportunities in the current economy By Donna F. Hartl, Justin W. Clark, and Samuel Hans Federal Taxation, July 2009 If utilizing any of these techniques could reduce some clients’ estate tax, then now is the time to consider implementing such a plan with the current depressed market conditions and the looming possibility that legislative action may curtail the effectiveness of these techniques.
Not-for-profit organizations and donor provisions of the Pension Protection Act of 2006 By Donna F. Hartl Federal Taxation, June 2007 On August 17, 2006, the Pension Protection Act of 2006 was signed into law.
Review of 2005 Hurricane Tax Relief legislation By Donna F. Hartl Federal Taxation, April 2006 The Gulf Opportunity Zone Act of 2005 (“GOZA”) was signed on December 21, 2005. GOZA supplements the Katrina Emergency Tax Relief Act of 2005 (“KETRA”) and grants tax relief to individuals and businesses affected by Hurricanes Katrina, Rita, and Wilma. GOZA also includes technical corrections to 10 tax acts.
Deferred compensation plans: How the new bankruptcy law affects them and an update on IRC Section 409A By Donna F. Hartl Commercial Banking, Collections, and Bankruptcy, March 2006 As most people are aware, a new bankruptcy law goes into effect after October 17, 2005.
Deferred compensation plans: How the new bankruptcy law affects them and an update on IRC Section 409A By Donna F. Hartl Federal Taxation, October 2005 As most people are aware, a new bankruptcy law goes into effect October 17, 2005.
American Jobs Creation Act By Donna F. Hartl Federal Taxation, March 2005 The 2004 American Jobs Creation Act was signed by President Bush on October 22, 2004. Although the act purports to target U.S. manufacturing and international trade, it actually affects many other taxpayers and transactions.
The United States Virgin Islands tax incentive Programs By Donna F. Hartl Federal Taxation, March 2004 The United States Virgin Islands (USVI) offers incentives to certain qualified businesses. If a qualifying business is established in the U.S. Virgin Islands and hires a minimum number of local employees, it may be eligible for government tax incentives which will eliminate a large percentage of income taxes and local taxes for up to 10 years or more.
IRS excess benefit penalties for non-profit public charities By Donna F. Hartl Federal Taxation, January 2003 Many of us from time to time have had experiences of varying degrees with non-profit organizations.

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