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Hedge funds provide a vehicle to pool private capital for investment in stocks, securities and financial derivatives.

On March 22, 2022, the Organization for Economic Cooperation and Development ("OECD") issued proposed rules for the collection and exchange of information on transactions involving crypto-assets...

Interests in or transactions with foreign trusts can cause headaches for federal income tax purposes. Depending on the interest or transactions at issue, U.S. citizens or ...

For a link to our podcast covering the Tax Court in Brief, download here or check out other episodes of The Freeman Law Project.

One of the more confusing areas of international tax law is determining when withholding is required. Getting it wrong can have dire consequences.

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.

This Insights blog is Part 2 of a 3-Part series focused on the unrelated business income tax rules for the nonprofit organization that is tax-exempt pursuant to section 501(c)(3) of the Internal Revenue...

The prospect of forcing the IRS to pay legal fees can be an enticing one.

U.S. multinational corporations may be able to use section 311(b) distributions or section 964(e) stock sales with the section 245A dividends received deduction ("Section 245A DRD")...

In 2021, the Internal Revenue Service filed 212,251 Notices of Federal Tax Lien ("NFTLs"). To provide perspective, in 2019 (i.e., pre-COVID-19 pandemic), the IRS filed 543,604 NFTLs.

This Freeman Law blog provides an overview of potential financial and tax options or consequences to a participant of a qualified retirement plan when the participant...

Recently the SEC filed suit for insider trading of securities against a high-level employee at the popular crypto exchange, Coinbase. The SEC filed its civil suit in Seattle on July 22, 2022, against and his co-conspirators.

Employers are required to pay employment taxes to the IRS. Generally, these payments consist of two portions: the employee's portion of FICA and income taxes and the employer's portion of FICA and unemployment (FUTA) taxes.

This Freeman Law blog provides insight for the Texas nonprofit corporation to understand its obligations relating to the maintenance of books and records and as to when, and under what circumstances, those books and records may be required to be made available for inspection.

The IRS has just released Notice 2022-36 which provides an automatic relief (the "relief") for certain tax returns for 2019 and 2020.The 2022 Global Penalty Relief | Notice 2022-36 | Who qualifies and who does not?

Trusts come in many variations, rendering them often difficult for non-attorneys to follow and comprehend. Indeed, this variation can often be seen in the nomenclature used for trust arrangements...

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.