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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 Bipartisan Budget Act of 2015, P.L. 114-74, added new partnership audit rules, which are generally effective for tax years beginning in 2018.

Provena Covenant Medical Center, located in Urbana, Illinois, had its exemption from property taxes revoked by the Illinois Department of Revenue. Provena's billing and collections efforts, particularly those allegedly used to collect amounts owed by underinsured or uninsured patients, have received considerable media attention.

The IRS has issued guidance postponing the deadline for making an election to claim Hurricane Sandy losses in a prior year until Oct. 15, 2013.

On May 13, 2004, the Justice Department filed an appeal notice to maintain its ability to appeal the March 4, 2004, jury decision that St. David's Health Care System, Inc., continues to be tax-exempt notwithstanding its decision to contribute substantially all of its operating assets into a joint venture with HCA, Inc. While the notice is not a formal appeal of the jury's decision, it does preserve the government's ability to pursue an appeal.

The IRS has proposed new regulations (REG-142561-07) under Treas. Reg. Sec. 1.1502-77 for determining the agent for a consolidated group.

The IRS has issued temporary (T.D. 9654) and proposed (REG-121534-12) regulations providing guidance on the identification of certain stock of a foreign corporation that is disregarded in calculating ownership of the foreign corporation for purposes of determining whether it is a surrogate foreign corporation under the inversion rules of Section 7874.

The City of Milwaukee's Assessor's Office plans to mail Notices of Changed Assessment on Friday, April 18, 2025. Milwaukee's Open Book period, which provides a limited opportunity to discuss...

As I previously discussed (here), the federal tax due date for partnership and corporate tax returns changed for tax years on or after 2016.

A proposal by the Mayor of New York City to change the City's corporate tax structure would, for the first time, tax certain businesses that have no physical presence in New York City but that do business in the City or with City residents.

Act 42 attempts to clear up uncertainty regarding the business privilege tax that was created by the decision in V.L. Rendina v. City of Harrisburg.

On May 18, 2010, the IRS issued a revised Form 941, known as the Employer's Quarterly Federal Tax Return.

As part of the Senate Finance Committee’s investigation of tax-exempt organizations, Chairman Charles Grassley (R-Iowa) on June 1, sent letters to two top IRS officials, asking them to increase enforcement related to perceived abuses in the tax-exempt area.

Senate Finance Committee Chair Ron Wyden, D-Ore., is expected to hold a committee markup of a bill extending now-expired tax provisions — so called "tax extenders" — in early April.

Signed into law December 22, 2017, the "Tax Cuts and Jobs Act" represents the most comprehensive reform to the U.S. federal tax code in a generation.

Continuing a string of decisions interpreting tax-sharing arrangements, the Third Circuit recently held that under California law, a tax-sharing arrangement unambiguously created a debtor-creditor relationship and did not create an agency relationship or a trust relationship.

As ever-increasing budget deficits throw them into precarious financial positions, a debate has sprung up over whether states should be allowed to file for bankruptcy, as cities are allowed to do.

In late December 2017, the SEC issued guidance on the accounting and disclosure issues created by the newly enacted U.S. Tax Cuts and Jobs Act.