The credit card market is essentially a two-sided transaction platform where the major card associations (like MasterCard, Visa, and American Express) control both sides of the platform.
The 20% deduction for pass-through income provided by Internal Revenue Code Section 199A applies only to income from a “trade or business.” To be engaged in a trade or business for federal income t
It should become easier to obtain patents for computer-implemented inventions, now that the United States Patent and Trademark Office (USPTO) published revised guidance on what constitutes patent-e
On December 12, 2018, Mayor Catherine Pugh signed into law Baltimore City Council Bill 18-0221 as Ordinance 18-215, which imposes a “yield” excise tax on documents that are recorded in
Developers and purchasers of real property are increasingly faced with the challenge of what to do when a property has existing environmental contamination.
Estate planning for real estate investors and developers involves anticipating and mitigating the impact of the client’s death on the client’s business interests and the client’s family.
Under a new Maryland law, effective July 1, 2018, 57 categories of health care facility licenses issued by the Maryland Office of Health Care Quality (OHCQ) are no longer required to be renewed aft
The Tax Cuts and Jobs Act of 2017 created Internal Revenue Code Section 199A, which allows for an income tax deduction generally equal to twenty percent (20%) of a taxpayer’s share of income from a
A non-U.S. entity that obtained a United States trademark registration without actually using the mark in the U.S. must still use its mark here to keep the registration active.
Under the Bankruptcy Code, a Chapter 11 debtor or trustee may assume a commercial lease with the court’s approval provided that any defaults under such lease are cured at the time of lease assumpti
Under the Bankruptcy Code, the filing of a bankruptcy case by a tenant will automatically stay all actions, including lease evictions, subject to certain exceptions. One exception provides th
