Section 704(c)(1)(A) is a seemingly modest provision.

Earlier this week, AT&T and Discovery announced the proposed $43 billion merger of WarnerMedia with Discovery through a Reverse Morris Trust transaction, in what is the largest deal of 2021 thus far.

The bill would create a new refundable tax credit beginning in January 2026 to help cover certain costs related to the conversion of a commercial structure to a residential structure...

On Tuesday, May 18, the House Ways and Means Subcommittee on Oversight held a hearing on taxpayer fairness at the Internal Revenue Service.

K&L Gates Tax partner Will LeDoux joins Randy Clark for a discussion of the 2018 Supreme Court case South Dakota v. Wayfair and its impact on sales tax nexus and subsequent transaction considerations.

Issues discussed during the hearing include the IRS's information technology needs, the agency's staffing challenges and its efforts to combat tax evasion and reduce the tax gap.

The Internal Revenue Service's struggles in the face of limited resources are well-documented. Over the past decade, the IRS's budget has increased only 9%...

Louisiana Senate Bill No. 196 extends critical tax appeal deadlines from 60 to 90 days for both state and parish-level assessments, as well as for appeals of denied refund claims by the Department.

The U.S. Department of the Treasury and IRS released proposed regulations on Jan. 10, 2025, regarding the qualified commercial clean vehicle credit...

Peter Barnes wrote the article "Turning Point: A Century of International Tax Policy Flies toward a Sharp Curve" for IBFD Talking Points.

The Chancellor of the Exchequer delivered the UK Budget for 2025 on 26 November 2025.

In 2018, Congress passed legislation and the IRS issued proposed regulations relaxing the requirements for 401(k) plan hardship distributions.

In December 2020, the United States Tax Court will be launching DAWSON (Docket Access Within a Secure Online Network), the Court's new case management system.

In response to the LAA's proposals, a handful of industry groups and individual taxpayers filed rebuttals objecting to the LAA's proposals.

On May 22, 2025, the U.S. House of Representatives passed the sweeping Tax Reform and Reconciliation Act by a 215–214 vote. This 1,100-page tax package, developed through the House Ways...

This webinar will explore the U.S. private client planning landscape in 2022, both for U.S. citizens and residents, as well as non-U.S.

In this webinar, Attorney C. Michael Kvistad discusses "Washington's New Digital Sales Tax."

Many people relocated to a different state as Covid-19 pandemic restrictions intensified

In a recent Tax Notes Federal article, tax associate Bob Kane analyzes Notice 2020-69 and the S corporations and shareholders that would benefit from ...

Brian Fredkin co-authored "Tax Issues When Settling a Trust and Estate Dispute: A Guide for the Litigator" in California Trusts and Estates Quarterly. The following is an excerpt: