Learn key differences between IRC Section 409A and gift tax valuations for private company stock in estate planning ...
The IRS and Treasury plan to propose regulations restricting energy-related tax credits when "prohibited foreign entities" provide material assistance.
I view with concern the recent Department of Justice (DOJ) resolution dismissing the Bureau of Internal Revenue (BIR) excise ...
The Court held that Explanation 1(f) to Section 115JB does not expressly permit addition of Section 14A disallowance, leading to dismissal of the Revenue s ...
Olympic glory may come with a tax bill. Here’s how 2026 Winter Olympic prize money, bonuses, and endorsements could trigger ...
Tax advisors urge early planning to preserve potentially millions in federal capital gains exclusions LOS ANGELES, CA, ...
The IRS has finally addressed the reporting threshold confusion that has plagued tax practitioners since 2021.
In this episode of Tax Notes Talk, Damien Martin and Tony Nitti of EY discuss the second three of their top six tax cases of 2025, focusing on what qualifies as a deduction in Savage v. Commissioner, ...
In the original draft of the Income-tax Bill, 2025, the savings clause provided that any capital losses -- long-term or short-term -- incurred before 1 April 2026 could be carried forward and set off ...
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