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McDermott+

Digging into recent Medicaid provider tax changes

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Over the past few years, scrutiny of Medicaid “provider taxes” has increased, largely because of concerns that they may inflate federal spending in the Medicaid program....more

Vinson & Elkins LLP

45Z: All Throttle, No Traction

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On February 3, 2026, the Treasury Department (the “Treasury”) and the Internal Revenue Service (the “Service”) issued much-anticipated Proposed 45Z Regulations (the “Proposed 45Z Regulations”) on the clean fuel production...more

Ropes & Gray LLP

Back-leverage in European CRE: Key Tax Considerations

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This fourth instalment of our five-part series examines some of the key tax considerations that arise in structuring and negotiating European back-leverage transactions....more

McGuireWoods LLP

Environmental Vanguard: February 2026 Edition

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The Environmental Vanguard is a quarterly newsletter from McGuireWoods, bringing key insights from leading environmental attorneys and consultants at the forefront of regulatory, litigation and policy developments. This issue...more

Paul Hastings LLP

IRS and Treasury Release Proposed Regulations on Section 45Z Clean Fuel Production Credit

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On Feb. 3, the U.S. Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued the much-anticipated Proposed Regulations (Proposed Regulations) for the Clean Fuel Production Tax Credit under Section 45Z (45Z...more

Fox Rothschild LLP

Group of U.S. Senators Sound Alarm About State of Federal Tax Enforcement

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In the midst of Congressional consideration of the administration’s FY2026 budget request for the Internal Revenue Service (which was ultimately approved on February 3, 2026), a group of U.S. Senators is raising questions...more

Offit Kurman

When the Chicken Does Come Before the Egg: The Taxpayer-Friendly Takeaways from George v. Commissioner, Plus a Few ‘Egg-cellent’...

Offit Kurman on

Some tax court opinions are dry. Others are dense. And then there are the rare decisions where the court clearly enjoyed the assignment. George v. Commissioner, T.C. Memo. 2026-10 falls squarely in the third category....more

Hanson Bridgett

Unlock Capital Gains Tax Relief While Revitalizing Communities

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What if you could defer, or even exclude, your capital gains taxes just by helping struggling communities? That’s the promise of Qualified Opportunity Zones (“QOZs”), a federal program that rewards investors who support...more

Benesch

Policing Ideology Through the Tax Code? Executive Power, Nonprofits, State Resistance

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In the fall of 2025, the White House threatened to place liberal nonprofit organizations under heightened tax scrutiny, potentially revoking their tax-exempt status....more

DLA Piper

Transfer of VAT provisions from the French Tax Code to the Goods and Services Tax Code from 1 September 2026

DLA Piper on

In practice, the VAT rules will be reorganised under a new architecture and will be fully renumbered, with extensive redrafting intended to improve readability and consistency....more

Eversheds Sutherland (US) LLP

A Sirius Shift: Fifth Circuit Overrules The Tax Court In Defining “Limited Partner” For Self-Employment Tax Purposes

On January 16, 2026, the Fifth Circuit decided Sirius Solutions, L.L.L.P. v. Commissioner, which vacated a prior decision of the Tax Court that had denied limited partners in a state law limited partnership the benefit of the...more

Allen Barron, Inc.

Proven California Sales and Use Tax Audit Representation

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Are you searching for proven California sales and use tax audit representation? Have you received notification of a California sales and use tax audit by the California Department of Tax and Fee Administration (CDTFA)?...more

Katten Muchin Rosenman LLP

Touchdown or Tax Down? – How Will the IRS View Sports Contract Gains and Losses

If you watched the Super Bowl this year, you might have noticed a surge of advertisements for prediction market contracts on the big game. These markets have rapidly emerged as a focal point for retail traders, regulators...more

Mayer Brown

Brasília em Pauta - Edição Nº 227

Mayer Brown on

Prezados e prezadas, O “Brasília em Pauta” é um boletim semanal preparado pela equipe de Contencioso de Brasília, contendo os principais casos a serem julgados pelo Supremo Tribunal Federal (STF), Superior Tribunal de...more

Otten Johnson Robinson Neff + Ragonetti PC

Over Thirty Years After Its Passage, Governments Are Still Adjusting to the Effects of Colorado’s Taxpayer Bill of Rights

Over Thirty Years after its Passage, Governments are Still Adjusting to the Effects of Colorado’s Taxpayer Bill of Rights... Less than a month into the second regular session of the 75th General Assembly, discussion of...more

Franczek P.C.

Federal Judge Rules Cook County Tax Sale System Unconstitutional

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Late last year a federal judge ruled that the tax sale system used by Cook County is unconstitutional, violating both the Fifth Amendment and Eighth Amendment. Cook County conducts an annual sale for properties with...more

Bowditch & Dewey

Is My Car Loan Interest Deductible?

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One of the new deductions available to taxpayers as part of the One Big Beautiful Bill Act signed into law on July 4, 2025, is a new deduction for interest paid on automobile loans....more

Sullivan & Worcester

Winter 2026 Benefits Updates

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Our winter alert addresses some of the retirement and welfare benefit changes that have been of most concern to our clients. After being postponed for two years, the mandate that catch-up contributions made by certain higher...more

Skadden, Arps, Slate, Meagher & Flom LLP

2026 Compensation Committee Handbook

The duties imposed on compensation committees of publicly traded companies have evolved and grown over time. This 11th edition of the Compensation Committee Handbook from the lawyers of the Executive Compensation and Benefits...more

McDermott Will & Schulte

IRS roundup: January 21 – February 9, 2026

The IRS released Notice 2026-9, which provides a one-year extension to make certain amendments to individual retirement arrangements (IRAs), simplified employee pension arrangements, and savings incentive match plan for...more

Baker Botts L.L.P.

IRS Issues Proposed Regulations Regarding § 45Z Clean Fuel Production Tax Credit

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On February 4, 2026, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) published proposed regulations addressing the clean fuel production tax credit (“45Z Credit”) under section 45Z of the...more

Williams Mullen

[Event] 17th Annual Fiduciary Focus - February 27th, Richmond, VA

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Timely insights into the latest developments in wealth transfer, estate administration, trust planning, and estate tax portability. Join the Williams Mullen Private Client & Fiduciary Services team for our 17th Annual...more

Eversheds Sutherland (US) LLP

Section 45Z Clean Fuel Production Credit: Proposed Regulations Issued

On February 3, 2026, the Treasury Department and the Internal Revenue Service (IRS) published proposed regulations regarding the clean fuel production credit under section 45Z of the Internal Revenue Code (Proposed...more

Blake, Cassels & Graydon LLP

Canada Looks to Broaden Hybrid Mismatch Rules to Address Hybrid Entities

On January 29, 2026, the Canadian Department of Finance (Finance) released for consultation legislative proposals (Proposals) that would broaden the existing “hybrid mismatch” rules in the Income Tax Act (ITA) to apply to...more

ArentFox Schiff

IRS Finalizes Group Tax Exemption Procedures

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The Internal Revenue Service (IRS) recently finalized new procedures for section 501(c) organizations to obtain and maintain group exemption letters and, after more than five years of suspension, resumed accepting...more

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