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Matthew Carruth

As seen in: FanGraphs, JD Supra, Mondaq
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Articles by Matthew Carruth

New Immediate Expensing of Qualified Production Property Under I.R.C. § 168(n) | JD Supra

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By Michael Bloom, Matthew Carruth, Aristides Hadjipanteli
| JD Supra
Nestled all snug in the many pages of the One Big Beautiful Bill Act is a new tax benefit that probably has not received the attention it deserves. New I.R.C. § 168(n) allows taxpayers to immediately expense the cost of constructing or acquiring certain nonresidential real property used in the manufacturing, production, or refining of a broad range of qualified products.
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Cryptocurrencies, NFTs, and State Tax - There's Lots That We Don't Know Yet | JD Supra Original

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By Walter R. Calvert, Matthew Carruth, Christopher Moran
| JD Supra
Every so often something new and different comes along in the world of state and local tax that does not fit within the existing conceptual frameworks and rules. For example, the delivery of digital books and other digital media in place of physical media upended sales tax systems that historically had applied mainly to sales of tangible property.
Open in Who Shared View Duplicates (2) Issue with article?

California Improves Its SALT Cap Work-Around | JD Supra

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By Walter R. Calvert, Matthew Carruth
| JD Supra
California has revised its existing SALT cap work-around to address and liberalize several of the significant limitations on the work-around that we discussed in our prior alert. On February 9, Governor Gavin Newsom signed into law Senate Bill 113 ("SB-113"), which amended provisions of the SALT cap work-around to make them more favorable to taxpayers, together with enacting other tax benefits.
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The Size of the Strike Zone by Count

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By Matthew Carruth
| FanGraphs
I recently became fascinated with the strike zone and its effective boundaries. The strike zone laid out in baseball’s rule book is simple; it extends a total of 17 inches across the width of home plate, between the hitter’s knee and midsection and covering the entire depth of the plate. The strike zone as it actually gets called by umpires is complex. It shifts quite significantly depending on the handedness of the hitter for one. That’s not the whole story though, not even close.
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