The Tax Court held that two partnerships were required to release attorney opinion letters addressing "Son-of-BOSS" tax shelter transactions.

In Eaton Corp. v. Commissioner, No. 5576-12 (2015), Special Trial Judge Daniel A. Guy, Jr. reinforced the U.S. Tax Court's controversial opinion from AD Investment 2000 Fund LLC v. Commissioner, 142 T.C. 248 (2014).

On November 10, 2005, France’s Commission Nationale de l’Informatique et des Libertés (CNIL), the country’s national data protection authority, devised guidelines to enable multinational companies located in France to comply with the anonymous hotline requirement of the Sarbanes-Oxley Act (SOX).

A look at Medicaid drug pricing issues.

On October 31, 2005, the Third Circuit rejected a challenge by patient advocacy groups to a rule promulgated under the Health Insurance Portability and Accountability Act of 1996 (HIPAA).

A look at waste, fraud, and abuse in the Medicaid programme.

Recently, FDA issued a statement addressing the preemptive effect of its prescription drug labeling decisions on state-law actions, including product liability lawsuits.

In response to the increase in outsourcing activities by firms in the financial sector, regulators at an international, European and UK level have been considering new regulations to control those activities. This article tracks the recent developments in the proposed regulations.

If you have lost loved ones in a fire or other disaster, taxes are the least of your worries.

In November 2022 the Institute for Legal Reform (ILR), an affiliate of the U.S. Chamber of Commerce, released what it called cutting-edge research. Litigation funding...

In Affco Investments 2001 LLC v. Proskauer Rose L.L.P., No. 09-20734, 2010 WL 4226685 (5th Cir. Oct. 27, 2010), the United States Court of Appeals for the Fifth Circuit held that a law firm which allegedly assisted in developing a fraudulent tax shelter scheme could not be held liable under Section 10(b) of the Securities Exchange Act of 1934, 15 U.S.C. § 78j(b), and Rule 10b-5, 17 C.F.R. § 240.10b-5, for conduct and statements not explicitly attributed to it.