Taxes
College students can face many challenges—including filing taxes. From figuring out who is a dependent to whether you have to…
In the realm of tax law and conservation easements, the March 28, 2024, decision in Valley Park Ranch, LLC, Reed…
Imputed interest rules can turn even a simple act of generosity into a taxable event. This IRS regulation requires interest…
A second lawsuit challenging the Corporate Transparency Act (CTA) has been filed—this time, in a Michigan court. The Small Business…
U.S. persons who invest in foreign activities often have U.S. reporting obligations. A common international reporting requirement for many U.S.…
Recently, I wrote about a classic tax case from 1930 that is still good law—and still very popular with taxpayers.…
Depending on what happens on appeal, the government’s recent victory in a dispute concerning the codified economic substance doctrine could…
Federal courts are limited in the types of cases that they can hear. Under the doctrine of mootness, these courts…
In his new book, law professor Michael Graetz makes a provocative argument: The modern anti-tax movement is perhaps the most…
William McRae of Cleary Gottlieb discusses the U.S. Tax Court’s decision in YA Global Investments v. Commissioner and what it…