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ABA Tax Section: Transfer Pricing: From Classroom to Boardroom: A mentoring program of the ABA Tax Section Transfer Pricing Committee. The Tax Section’s Transfer Pricing Committee‘...
The New York State Bar Association’s Tax Section has recently released a new report, Report Number 1532 on Application of the Corporate Alternative Minimum Tax to Liabilities and t...
The problems for the 26th Annual Law Student Tax Challenge are now available. Both the J.D. and LL.M. Division problems, along with the official rules and submission instructions,...
Leslie Book (Villanova), Abbott Labs and Appeals: What Is It Good For (Absolutely Nothing)? (Tax Notes, Aug. 13, 2026, 2026 TNTF 156-10) The case of Abbott Laboratories v. Commissi...
The American Institute of CPAs asked the Treasury and the IRS to revise three of their recent notices on the corporate alternative minimum tax.
Amy Hamilton (Tax Analysts): Alternative Apportionment: 2026 Flashpoints At the FTA conference, Fort said that courts and administrators have long struggled to apply section 18-sty...
This is not a minor procedural tweak. It changes how penalty relief gets delivered to millions of taxpayers, and what we owe our clients as their advisors.
In addition to several resolutions related to the ABA Council and law school accreditation, the ABA House of Delegates adopted a range of resolutions this week. From an ABA announc...
The Senate Finance Committee approved the Taxpayer Assistance and Service Act, legislation backed by the AICPA that would modernize IRS operations, expand taxpayer services, and gi...
Appeal of J. Otting and Y. Otting, OTA Case No. 230914221 (Cal. Off. Tax App. 2026) For tax practitioners representing executive clients who relocate from California, the ta...
SIH Partners LLLP, Explorer Partner Corp., Tax Matters Partner v. Commissioner of Internal Revenue, 167 T.C. No. 8 (August 6, 2026) In the highly structured world of corporate...
Zhang v. Internal Revenue Service, No. 26-cv-00525-VKD (N.D. Cal. July 30, 2026) The compliance burden for U.S. taxpayers receiving foreign gifts has intensified over the la...
The National Association of Tax Professionals is asking Senate Finance Committee leaders to prod their colleagues to take up the wide-ranging legislation.
The Centers for Medicare & Medicaid Services (CMS) has put Applied Behavior Analysis (ABA) providers on notice: autism services remain protected, but the oversight environment...
No Tax, No Penalty: ITAT Mumbai Draws the Line on Section 270A Penalties for Charitable Trusts The introduction of Section 270A of the Income-tax Act marked a significant shift i...
The US’s Uniform Law Commission (ULC)* proposed the Uniform Assignment for the Benefit of Creditors Act (UABCA)in 2025. To date, six US states have adopted the UABCA, notably inclu...
Please submit nominations for the AALS Tax Section’s Lifetime Achievement Award by emailing Phyllis Taite at phyllis.taite@ou.edu by October 2. The Section of Taxation’s Lifetime A...
IRS Fact Sheet FS-2026-14 (Aug. 19, 2026); Internal Revenue News Release IR-2026-94 (Aug. 19, 2026) On August 19, 2026, the Internal Revenue Service (IRS) released Fact Sheet...
The AICPA is seeking clarification from the IRS on guidelines suggesting that tax practitioners should pass AI-related cost savings on to clients. Concerns about language in the gu...
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