Tax Section

The Chair’s Comments: Make the Year Even Better By Getting Involved

Fellow Tax Section Members: As I write this, the inaugural post for our section’s blog, much of eastern North Carolina is beginning the long process of…

New Law Requires Section 501(c)(4) Organizations To Register With the IRS

Late last year, Congress enacted Section 506, which requires any organization seeking to operate as a tax-exempt social welfare organization pursuant to…

How To Overcome ‘Special Purpose’ Property Classification in Ad Valorem Valuation: In re Appeal of Corning Inc.

and Reed J. Hollander North Carolina Property Tax Commission Case No. 13 PTC 822 (March 20, 2015) North Carolina Court of Appeals 786 S.E.2d 816 (N.C.App.…