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Discover how artificial intelligence is transforming tax law and intellectual property, while examining critical issues of tax rates and wealth inequality in modern America. Professor Jeremy Bearer-Friend from George Washington University Law School shares expert insights on these evolving challenges in the tax landscape.

The Congressional Research Service ("CRS") reviewed the direct payment provisions under the Coronavirus Aid, Relief, and Economic Security Act.

The details behind the Paycheck Protection Program (PPP) continue to evolve and many aspects of the program remain uncertain. The CARES Act was clear that the amount of loan forgiveness...

There is little guidance about whether and how an executive who has compensation clawed back can take a tax deduction for the amount repaid.

Under the controlled foreign corporation (CFC) rules of the tax code, taxpayers may be subject to adverse tax consequences, including "phantom income" inclusions, if they are 10% United States shareholders in a CFC.

A recent report from ranking member Sen. Ron Wyden and the Democratic staff on the Senate Finance Committee indicates that nonqualified deferred compensation plans continue to be in the crosshairs...

The Internal Revenue Service has granted employers welcome relief in their reporting and withholding requirements under section 409A of the Internal Revenue Code for calendar year 2005.

Shortly after the President signed the fiscal cliff deal into law, the IRS issued updated income tax withholding tables to reflect the changes made by the measure.

Carolyn D. Richmond was featured in the Kiplinger’s Personal Finance Magazine article "Mandatory Tips Are Off the Menu."

On April 14, 2020, the Treasury Department issued its third formal Interim Final Rule related to the Paycheck Protection Program (PPP).

Stephen and Mike explain the three types of PTO donation programs—general, medical emergency, and natural disaster—and highlight the tax implications and administrative considerations associated with each type.

Philadelphia City Council enacted an ordinance, effective immediately, requiring all Philadelphia taxpayers to report any changes to their federal taxable income...

The I.R.S. has recently issued its annual cost-of-living adjustments applicable in 2011 to qualified retirement (pension, profit-sharing, § 401(k), money purchase and stock bonus) plans.

On Oct. 19, 2023, the Department of Energy began accepting applications for all categories of the Low-Income Communities Bonus Credit Program for small-scale wind and solar projects.

The bill was referred to the Committee on Ways and Means and would apply to property placed in service after December 31, 2015.

On Friday, President Obama signed into law the bipartisan $1.1 trillion Consolidated Appropriations Act of 2016 and the $680 billion Protecting Americans From Tax Hikes (PATH) Act of 2015...

Despite "grinchy" recent predictions from some, the solar industry looks set to receive some holiday cheer with the odds on an investment tax credit (ITC) extension seemingly rising by the minute.