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Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.
Pillsbury Winthrop Shaw Pittman LLP

Treasury and IRS Issue Proposed Regulations Under IRC Section 45Z Clean Fuel Production Credit

Recently, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released long-awaited proposed regulations (the Proposed Regulations) under Section 45Z of the Internal Revenue Code of 1986, as...more

Offit Kurman

Using a Private Foundation to Preserve an Artist’s Legacy

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Thoughtful estate planning is essential for artists seeking to ensure the long‑term preservation, management, and presentation of their lifelong work....more

Orrick, Herrington & Sutcliffe LLP

Court of International Trade Orders Refunds for IEEPA Tariffs

On March 4, 2026, the Court of International Trade (CIT) issued an order in a case brought by an importer seeking refunds of tariffs collected under the International Emergency Economic Powers Act (IEEPA). The CIT order...more

Foster Garvey PC

The Oregon SALT Workaround for Eligible Pass-Through Entities May, Like the Cat, Have More Than One Life

Foster Garvey PC on

As reported earlier, Senate Bill 1510 (“SB 1510”), if passed and signed into law by Governor Tina Kotek, would extend the life of the Oregon state and local tax (“SALT”) workaround for eligible pass-through entities for two...more

Hogan Lovells

HL UK Pensions Law Digest 6 March 2026

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A bite-sized summary of recent UK pension news Inheritance tax (IHT) on pensions: amendments to the Finance (No 2) Bill Clarification from the government of how the IHT provisions will work; Pension Protection Fund:...more

Hogan Lovells

New water availability zones for 2026: Impact on water use duties

Hogan Lovells on

On February 27, 2026, SEMARNAT published in the Official Gazette of the Federation the Agreement announcing the values of each of the variables that make up the formulas for determining, during fiscal year 2026, the...more

Kilpatrick

5 Key Takeaways | Sales Tax Issues for the Healthcare Industry

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Kilpatrick’s Jordan Goodman recently presented on the topic of “Sales Tax Issues for the Healthcare Industry” at the Advanced Sales and Tax Workshop in Dallas. ...more

Holland & Knight LLP

En Colombia, el 17 de abril de 2026 es día no hábil para el cumplimiento tributario nacional

Holland & Knight LLP on

Mediante el Comunicado de Prensa No. 031, proferido el 3 de marzo de 2026, la Dirección de Impuestos y Aduanas Nacionales (DIAN) informó que, en aplicación del Decreto 500 de 2024, se declaró como "Día Cívico de la Paz con la...more

Eversheds Sutherland (US) LLP

Potential new opportunities for COVID 19 period interest and penalty refunds following Kwong and Abdo

Recent judicial decisions in Kwong v. United States (Court of Federal Claims 2025) and Abdo v. Commissioner (Tax Court 2024) raise the possibility of a potential time sensitive opportunity for certain taxpayers to recover...more

White & Case LLP

The Fifth Circuit says this is Sirius business: The IRS loses its fight against the limited partner exception to Self-Employment...

White & Case LLP on

Upsetting a string of wins for the Internal Revenue Service ("IRS") in the Tax Court, the Fifth Circuit recently rejected the "functional analysis" test for determining whether a limited partner's partnership income is...more

Perkins Coie

Energy Credit Guidance: Treasury and IRS Issue Proposed Regulations Under the Clean Fuel Production Credit

Perkins Coie on

On February 4, 2026, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations (Proposed Regulations) under Section 45Z, the clean fuel production credit. Enacted by the...more

Potomac Law Group, PLLC

What Businesses Should Know About the New 100% Bonus Depreciation Rules

The One Big Beautiful Bill (OBBB) (P.L. 119-21) enacted in 2025 included significant amendments to the bonus depreciation rules under Section 168(k).  It permanently reinstated bonus depreciation at 100% of the cost of...more

Patterson Belknap Webb & Tyler LLP

IRS Issues Updated 402(f) Safe Harbor Rollover Notices Reflecting SECURE 2.0

The Internal Revenue Service (IRS) recently issued Notice 2026‑13, providing updated safe harbor notices (one for distributions from Roth accounts and one for distributions for non-Roth accounts) that plan administrators may...more

Dickinson Wright

Understanding Warranty Risk: Why Warranties Belong in a Captive – Part 2

Dickinson Wright on

In Part 1, we explored what warranties are, how warranty claims work, and the relevant legal framework under the Uniform Commercial Code. Now that we understand the mechanics of warranties, we can examine why they are an...more

Pullman & Comley - For What It May Be Worth

Clock Is Ticking: March 20, 2026 Board of Assessment Appeals Deadline Is Only A Few Weeks Away

If you are a taxpayer in a handful of municipalities that received an extension to finalize their October 1, 2025 Grand List, you have until Friday, March 20, 2026 to file an appeal with your local Board of Assessment Appeals...more

Morgan Lewis

German Federal Fiscal Court on Extended Property Deduction in the Case of Co-Letting of Operating Facilities

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The Federal Fiscal Court (BFH) rules that the co-rental of a freight elevator (operating facility) may constitute a harmless ancillary business for the application of the so-called extended property deduction pursuant to...more

Fisher Phillips

Tech Sector Guide to Stock Options: Compliance, Tax, and Strategic Planning Considerations for Company Leaders

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Stock options are a valuable compensation tool in the tech sector because they can help attract talent when cash is limited, ensure incentives are tied to long-term company growth, and retain employees through time-based...more

Morgan Lewis

BFH Further Clarifies Its Case Law on Tax Classification of Ongoing Payments from Employee Participation Programs

Morgan Lewis on

In two recently published rulings, the German Federal Fiscal Court (BFH) has clarified its case law on ongoing payments from employee participation programs, thereby creating further legal certainty with regard to the...more

Fox Rothschild LLP

IRS Launches Online Tool to Simplify Reporting of Tax Fraud and Scams

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The Internal Revenue Service has unveiled a new web page on IRS.gov that allows taxpayers to confidentially report suspected tax fraud or evasion, scams, and other tax-related illegal activities. In a press release, IRS...more

Morgan Lewis

Planned Changes to German Real Estate Transfer Tax Regarding Share Deals

Morgan Lewis on

As part of the Ninth Act Amending the Tax Consultancy Act (Neuntes Gesetz zur Änderung des Steuerberatungsgesetzes), the German legislature is planning significant changes to the Real Estate Transfer Tax Act (RETT Act). These...more

Maynard Nexsen

To the Moon: Minimizing Tax Liabilities and Maximizing Profits as a Government Contractor in Alabama

Maynard Nexsen on

In early September 2025, the President re-crowned the “Rocket City” of Huntsville, AL as the home of the U.S. Space Force—bringing with it all the economic activity that comes with running an entire branch of the military....more

Katten Muchin Rosenman LLP

Tax Planning Opportunities for Data Center Land Assembly — Net Investment Income Tax Exemption for Active Participants in Land...

The Growing Demand for Data Center Land - The explosive growth of artificial intelligence (AI), cloud computing and digital infrastructure has created unprecedented demand for data center development. Developers and...more

Mintz - Energy & Sustainability Viewpoints

Inside the Nuclear Renaissance: Policy Shifts, Tech Demand, and the Rise of SMRs

In recent years, the world has seen a historic rise in energy demand — an acceleration of the “Age of Electrification”. This has been driven by a number of factors, including the global electrification of industry,...more

Farrell Fritz, P.C.

New Report Highlights Increase in Lifetime Real Estate Transfers in the U.S.

Farrell Fritz, P.C. on

Leaving real estate to heirs through a will or a revocable trust has long been standard practice in estate planning. Many clients expect to pass along the home they have lived in for years only after they are gone. But recent...more

Nelson Mullins Riley & Scarborough LLP

The Ongoing SECURE Saga: IRS Grants Further Delayed Required Minimum Distribution Relief

The Treasury Department (“Treasury”) and the Internal Revenue Service (the “IRS”) recently issued Announcement 2026-7, further delaying the effective date for certain required minimum distribution (“RMD”)  regulations issued...more

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