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This outline provides a plain English summary of the tax provisions of subpart J of the Code governing the taxation of foreign currency gain or loss arising in international operations...

In this podcast, Randle Pollard and Deborah Andrews discuss how working from home during the COVID-19 pandemic may affect employers' state payroll tax obligations.

On April 26, 2017, Tennessee Governor Bill Haslam signed the "Improving Manufacturing, Public Roads and Opportunities for a Vibrant Economy (IMPROVE) Act" or the "2017 Tax Cut Act"...

The Democrats' "sweep" of the White House and both chambers of Congress means that it is all but inevitable that tax legislation will be introduced in 2021, but the razor-thin nature ...

Two transfer pricing cases, in Australia and in Canada, address arm's length transfer pricing methodology for mined minerals during a period of steep increases in spot prices. In each case

Former Congressman Peter Roskam, who leads BakerHostetler's Federal Policy team, provides listeners with a front-row seat to the most important policy and political debates in Congress.

On July 9, Gov. Tom Corbett signed House Bill 465 into law making numerous changes to the Pennsylvania tax law, including the inheritance tax.

Because of the supremacy of federal law, many bankers and other professionals assume that federal tax liens would take priority over state law liens, regardless of when the latter arose or were perfected

Recently, the IRS admitted that it employed inappropriate criteria to select certain applications for recognition of tax-exempt status for additional review.

In Law360, tax partner and tax controversy group co-founder Kat Gregor discusses the top federal tax cases of 2019, including the Kisor v. Wilkie decision.

Tortoise launched the Tortoise Tax-Advantaged Social Infrastructure Fund, a closed-end interval fund it registered with the SEC in December 2017.

The Treasury Department issued proposed regulations regarding valuation discounts of interests in corporations and partnerships for estate, gift and generation-skipping transfer tax purposes.

The U.S. Treasury Department ("Treasury") and the Internal Revenue Service will provide guidance for taxpayers on how the new limits to the carried interest provisions under the Tax Cuts and Jobs Act will be implemented.

The IRS has been closely scrutinizing syndicated conservation easements since December 2017.

On November 29, the United States signed intergovernmental agreements with the Cayman Islands and Costa Rica to implement the Foreign Account Tax Compliance Act (FATCA).

The U.S. Supreme Court’s Fall term began on October 7, and there has been no shortage of recent articles on the docket and Judges of the Court. In a previous post, David Spiro noted a remarkable piece on U.S. Supreme Court Chief Justice John Roberts’ advocacy practice before he was appointed to the Court, and in a recent issue of New York Magazine, Justice Antonin Scalia provided his candid views on advocacy and judging.

In this installment of U.S. Tax Review, tax partners Larissa Neumann, Julia Ushakova-Stein, and Mike Knobler, with input from Sean McElroy on crypto matters, review IRS guidance on R&D capitalization rules...