Social Media Ideas for Tax Legislation

Analysis of Income Tax Modifications Under H.R. 5334

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), (...

New tax rules are coming as government releases Taxation Bill

The Taxation Bill, which contains legislation required to enact tax initiatives announced in this year's Budget.

Pro Rata Share Determinations Under the One, Big, Beautiful Bill Act: Analysis of the Proposed Regulations

Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss, REG-115646-25, 91 Fed. Reg. _____ (proposed Aug. 26, 2026) The Department of the Treasury and the Internal R...

Tax Practice Briefing: Legislative & Statutory Analysis of H.R. 997, “National Taxpayer Advocate Enhancement Act of...

Title: National Taxpayer Advocate Enhancement Act of 2025 Bill Number: H.R. 997 (119th Congress) Primary IRC Code Section Affected: 26 U.S.C. § 7803(c)(2)(D)(i) Executive Summ...

Allocation and Apportionment of Foreign Source Deductions: Technical Analysis of Proposed Regulations Under Sections 250...

Department of the Treasury, Internal Revenue Service, Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income, N...

Tax Law Update: October 2026

The most notable tax law developments of the past month

Tax Law Update: November 2026

The most notable tax law developments of the past month.

Technical Analysis of Proposed Regulations Under IRC Section 1062: Installment Payment of Tax on Qualified Farmland Sale...

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...

Premium Tax Credit Regulations Under the One, Big, Beautiful Bill Act: Technical Analysis for Tax Professionals

Department of the Treasury, Internal Revenue Service, Premium Tax Credit, Notice of Proposed Rulemaking and Notice of Public Hearing, REG-101576-26, RIN 1545-BS15, 26 CFR Part...

Tariff Litigation Update

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...

Full Abatement of Penalties and Surcharges for Outstanding Tax Liabilities Continues in 2027

The Bipartisan American Affordability and Jobs Act - What You Need to Know

Tax pros push for passage of Taxpayer Assistance and Service Act

The National Association of Tax Professionals is asking Senate Finance Committee leaders to prod their colleagues to take up the wide-ranging legislation.

Tax Treatment of ETF Security Transfers: An Analysis of Revenue Ruling 2026-20 and Notice 2026-62

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...

Technical Tax Analysis: H.R. 9500 (Tax Relief for Fraud Victims Act) and Its Structural Impact on the Internal Revenue C...

H.R. 9500, 119th Cong., 2d Sess. (2026), passed the House of Representatives on September 15, 2026 On September 15, 2026, the United States House of Representatives passed H...

The Clergy Act of 2026: Reopening the Revocation Window for Ministerial SECA Exemption Elections

Clergy Act, Pub. L. No. 119-148, §§ 1–3, 140 Stat. 88 (Oct. 20, 2026) (enacting H.R. 227, 119th Cong. (2026); non-codified provision impacting 26 U.S.C. § 1402 and 42 U.S.C. §...

Federal Scholarship Tax Credit Regulations: Comprehensive Technical Analysis of Temporary TD 10057 and Proposed REG-1171...

Federal Scholarship Tax Credit, Temporary Regulations, TD 10057, RIN 1545-BS17, 91 Fed. Reg. [page] (published Oct. 2, 2026) (codified at 26 C.F.R. pt. 1). Federal Scholarsh...

End Tax Penalties on American Hostages Act: Technical Analysis of H.R. 9496 and New Internal Revenue Code Section 7511

End Tax Penalties on American Hostages Act, H.R. 9496, 119th Cong. (2026) On September 30, 2026, Congress completed final passage of H.R. 9496, titled the “End Tax Penalties o...

Valuation of Noncommercial Flights on Employer-Provided Aircraft: A Technical Analysis of Revenue Ruling 2026-18

Rev. Rul. 2026-18, October 9, 2026 Under Section 61 of the Internal Revenue Code (I.R.C. § 61), gross income includes all income from whatever source derived, specifically enc...

Treasury Proposes Comprehensive Qualified Opportunity Zone Information Reporting and QOF Certification Regulations: A Te...

Treasury Department, Internal Revenue Service, Notice of Proposed Rulemaking: Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund...

Section 47(iv) Relief Upheld for Intra-Group Share Sale Ahead of Fast-Track Merger

Technical Analysis of Treasury Decision 10056 and Proposed Regulations CC-00226466-26: The New Regulatory Framework for...

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...

Recent State Income Tax Decisions and Their Potential SALT Implications for Multistate Businesses

House committee advances digital asset, EFIN and gambling tax bills

The House Ways and Means Committee held a markup session to consider the Digital Asset Tax Certainty Act, EFIN Verification Act and FULL HOUSE Act.