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Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.

If you use online platforms to rent a spare bedroom, lawnmower, car or bicycle; or to provide car rides or dog walks; or to connect and deliver other goods or services, you are involved in what is sometimes called the sharing economy.

Yesterday, the City of Chicago Department of Finance published an Information Bulletin that provides additional guidance on the Personal Property Lease Transaction Tax and extends a new Voluntary Disclosure Agreement offer to providers and customers.

On Monday, Texas Lieutenant Governor Dan Patrick and Texas House Speaker Dale Phelan released a joint statement announcing their agreement to propose legislation that will deliver...

For those business owners and legal professionals new to working with Washington state's taxation system, the controlling interest transfer rules and the Real Estate Excise Tax (REET) liability can come as a nasty surprise...

There is increasing uncertainty about the future of U.S. estate tax. On the one hand, under U.S. legislation that temporarily halved the lifetime exemption amount passed...

At the conclusion of this year's legislative session, the South Carolina General Assembly passed The Comprehensive Tax Cut Act of 2022.

Certain federal interest rates increased slightly for January of 2021 while others remained the same. The January applicable federal rate ("AFR") for use with a sale to a defective grantor trust...

Does the purchaser of a tax sale certificate hold a "tax claim" for purposes of Section 511 of the Bankruptcy Code?

An easement is a nonpossessory right to use or enjoy someone else’s land. In other words, an easement grants the holder a limited privilege to perform certain acts on someone else’s land without owning that land.

Hawai‘i's dire need for affordable housing is apparent to many. Few, however, know of one of the most successful incentives for creating affordable rental housing...

In late May 2026, proponents of two San Francisco tax measures – one local parcel tax and one multi-county sales tax increase – announced they had gathered sufficient signatures to qualify for the Nov. 3, 2026, ballot.

Moving to or purchasing real estate in the United States as a nonresident requires careful consideration of US federal income, estate and state and local tax laws. Inbound US federal tax planning...

Will the election of Donald Trump and Republican control of both houses of Congress bring with it the repeal of the estate tax? If so, should you begin planning (or not planning) accordingly?

As the final days of 2023 draw near, it appears increasingly unlikely that Congress will have the capacity to pass any year-end tax legislation. With 2024 being an election year and provisions...

The U.S. Treasury Department and the Internal Revenue Service published on January 18, 2017 final regulations (the "Final Regulations") reducing from ten years to five years the recognition period for the corporate-level tax imposed on certain property dispositions by a real estate investment trust ("REIT") or a regulated investment company ("RIC") under Section 337(d), and otherwise generally adopting the approach set forth in prior temporary and proposed regulations.[

In guidance issued late on Friday, August 5, 2011, the Internal Revenue Service (IRS) addresses the right of executors of decedents who died in 2010 to elect out of the estate tax that had been retroactively reinstated for 2010.