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The most notable tax law developments of the past month
The most notable tax law developments of the past month.
Updated for tax year 2026. You owe the IRS at tax time when your total tax for the year is […] The post Why Do I Owe Taxes To The IRS? appeared first on .
Rev. Rul. 2026-20, 2026-20 I.R.B. 1, September 28, 2026 Notice 2026-62, 2026-20 I.R.B. 1, September 28, 2026 In a coordinated regulatory release, the Department of the Treasu...
Lindsey O. Graham Sanctioning Russia and Iran Act of 2026, H.R. 5334, 119th Cong. (2026) (enrolled bill transmitted to the President Sept. 17, 2027); 26 U.S.C. § 62(a)(2)(D), (...
In India, cryptocurrency can be bought, held, and traded legally, but a higher tax is levied on it, and the reporting rules are stringent. Buying, selling, or swapping crypto carri...
Estate of Paul Bruyea v. United States, F.4th , No. 25-1563, ECF No. 58 (Fed. Cir. Aug. 31, 2026), reversing Bruyea v. United States, 174 Fed. Cl. 238 (2024). Matthew Christ...
The Internal Revenue Service is closely examining the tax strategies used by some exchange-traded funds, according to a recent notice and revenue ruling.
Department of the Treasury, Internal Revenue Service, Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income, N...
Introduction The question of whether the Government can retain an amount collected as tax despite the absence of a lawful statutory liability has repeatedly arisen under the erstwh...
Notice of Proposed Rulemaking, Election to Pay in Installments Tax on Gain from Certain Farmland Property, REG-117095-25, 91 Fed. Reg. 63812 (proposed Sept. 29, 2026) The De...
Trump Accounts, 91 Fed. Reg. 63200 (Sept. 30, 2026) (TD 10056); Trump Accounts, 91 Fed. Reg. 63215 (proposed Sept. 30, 2026) (CC-00226466-26) The Department of the Treasury an...
Capital Gains: One Rate, Many Rules! “What is the capital gains tax rate?” It sounds like a simple question. And, for Long Term Capital Gains (LTCG), the answer is broadly simple...
Car Loan Interest Deduction, T.D. 10054, 91 Fed. Reg. 18219 (scheduled for publication Sep. 8, 2026) The release of the final regulations under Treasury Decision (T.D.) 10054...
The shop owner said that deposited cash had come from sales generated by his pharmacy and had been properly recorded for in the concerned business books. To support his explanation...
6 GOLDEN RULES OF TAX PLANNING – Tax Planning Has Changed – Has Your Strategy Changed? “The right to tax planning is a legitimate right of every taxpayer, provided it remains w...
The Trump administration’s latest volley of tariffs include those imposed under section 301 and those imposed under section 338. The 50% tariffs now in effect on Canada (with more...
Treasury Decision 10060, Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means, 91 Fed. Reg. [page] (Oct. 19, 2026) (codified at 26 C.F.R. § 301.6311-...
Perkins v. Director of the Virgin Islands Bureau of Internal Revenue, No. 3:25-cv-00002 (D.V.I. Sept. 18, 2026) Territorial tax administration frequently presents complex juri...
Conor Clark (Wash. U.) & Ari Glogower (Northwestern), The Indirect Taxes, 102 Notre Dame L. Rev. (forthcoming 2027) Article I of the Constitution empowers Congress to “lay and...
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