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In Eisner v. Macomber, the U.S. Supreme Court ruled that for purposes of the Sixteenth Amendment, "income" was "a gain, a profit, something of exchangeable value proceeding from the property...

This case arises at the confluence of two areas of tax law—partnership taxation and U.S. taxation of international transactions

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.

Generally, real estate investment trusts are companies that own, finance, and/or operate income-producing real estate.

Most United States tax treaties provide an exemption for certain categories of employees, including teachers, students, and researchers.

Transfer pricing has to do with the allocation of income among parties controlled by the same persons (controlled parties) that engage in transactions with each other

Howdy folks, and welcome back to another edition of the Texas Tax Roundup, where we gab about all things Texas tax and perhaps even some things Texas tax adjacent. As ole T.S. once put it...

It's a letter that no one looks forward to—a notice of determination (also sometimes called a "Notification of Audit Results," "Notification of Exam Results," or "Notice of Tax/Fee Due") from the Texas Comptroller of Public Accounts...

This opinion regards a transfer pricing, comparable uncontrolled transaction.