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With County Assessors in Davidson County and other Tennessee counties currently mailing reappraisal notices for commercial property, it is important for property owners to keep a keen eye on the value assigned to their business real estate.

The likelihood of major tax legislation next year depends not only on whether tax reform emerges as a significant campaign issue, but also on who is elected in November.

The Fifth Circuit Court of Appeals ruled that a taxpayer is allowed to adjust base period expenses if projects or costs for the credit year are determined to not be qualified.

Congress is working on a handful of significant tax issues that could prove very important for tax reform in 2017 and 2018.

On Wednesday, January 2, 2013 President Obama signed into law the American Taxpayer Relief Act of 2012.

Colorado's H.B. 26-1223 represents a major shift in the state's tax landscape, bringing downloaded software, remotely accessed applications, and SaaS offerings under the sales and use tax umbrella. What does this mean for businesses operating in Colorado, and how should they prepare for the changes taking effect in 2027?

Last year the Appellate Tax Board issued a decision expanding the application of the sham transaction doctrine.

Contributions to victims of the recent earthquakes in Chile or Haiti must be made by April 15, 2010, in order to claim those contributions as charitable deductions on 2009 income tax returns.

If your business is considering relocating to New Jersey, you may be eligible for a significant tax-credit award.

The IRS has issued final regulations (TD 9583) that deal with rules for deferred losses among members of a controlled group under Section 267(f). The final regulations replace proposed regulations originally issued in April 2011 (REG-118761-09) with minor changes.

The Protecting Americans from Tax Hikes Act (PATH) was enacted on December 18, 2015.

Obama made clear early in the year that he had no interest in lowering individual rates and even proposed increasing rates on capital gains and dividends.

By now, if you are a "foreign financial institution" for purposes of FATCA, you probably have registered with the IRS.

The effect of recent US tax reforms (Tax Cuts & Jobs Act) is an area of significant interest but also a source of confusion among foreign businesses and private investors, but also US expatriates abroad.

The Treasury Department and IRS have proposed new regulations that would eliminate a burdensome information-return filing requirement for trusts whose only charitable contribution deductions flow through from partnerships or S corporations. The proposed rule addresses practitioner complaints about an obscure filing obligation that applies to trustees who may not even realize they are subject to it, while serving little enforcement purpose for the IRS.

In a recently issued private letter ruling (PLR 201731008), the IRS ruled that a corporate taxpayer had not adopted a plan of liquidation until after certain steps were completed in an internal restructuring...