Top 10 SALT Stories Of 2018: Part 4

Law360 (January 4, 2019, 3:54 PM EST) -- 2018 was an active year for state and local tax professionals, to say the least. In this final installment of our four-part series, we discuss the year’s megadeals and an Illinois Supreme Court case that resolved uncertainty for nonprofit hospitals seeking that state’s property tax exemption. (Read the first part here, the second part here and the third part here.)

“Megadeals” and Taxability of Incentives Post-Tax Reform

In the pursuit of increased market share, many large businesses continue to expand operations through both organic growth and acquisitions of, or mergers with other companies. When businesses expand, they open new offices or plants, and often reconsider...

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