Social Media Ideas for Tax Research

Architectural Research Credits, the Funded Research Exclusion, and Reasonable Compensation: An Analysis of Smith v. Comm...

Adrian D. Smith and Nancy W. Smith, et al. v. Commissioner, T.C. Memo. 2026-50 (June 16, 2026) During the 2008, 2009, and 2010 tax years, Adrian Smith, Carlisle Gill, and Ro...

National Tax Journal Publishes New Issue

The National Tax Journal has published volume 79, number 2 (March 2026): Zero Deng (Oregon State, Business) & Scott G. Rane (Florida, Business), The Foreign Market Effect and E...

Why general AI tools fail at professional tax research

  Ask a junior associate to look something up in the tax code and there’s a real chance they open … The post Why general AI tools fail at professional tax research appeared first o...

Wealth Tax Watch- A Mid-Year Update

Taxation

This is the sixth in a series of essays on the politics of care and economics of hope. The others are listed at the end of this essay. Read the full article...

UC Davis School of Law Summer Tax Institute

I actually have something about tax law to post! Summer Tax Institute, June 15 – 18, 2026, UC Davis School of Law The 36th annual Summer Tax Institute, with, among others, UC Davis...

Pasin et al.: An Experimental Study on Institutions and Social Norms of Tax Compliance

Gian Luca Pasin (Inst. of Cognitive Sci., CNR), Aron Szekely (Inst. of Cognitive Sci., CNR) & Flaminio Squazzoni (U. Milan, Dept. Soc. & Pol. Sci.), An Experimental Study o...

Tax Subsidies for R&D Expenditures in Europe, 2026

Many countries incentivize business investment in research and development (R&D), intending to foster innovation. A common approach is to provide direct government funding for...

Technical Analysis of TD 10051: The Reclassification of Abusive CRAT Structures as Listed Transactions

TD 10051, July 9, 2026 The issuance of TD 10051, which finalizes the proposed rules set forth in REG-108761-22, represents a definitive strategic shift in the Internal Reven...

State-by-State Tax Expenditure Reports

Below is a list of tax expenditure reports published in the states.

TPC: America at 250: Ten Tax Facts to Remember

Tracy Gordon & Aravind Boddupalli, America at 250: Ten Tax Facts to Remember, Tax Policy Center (June 29, 2026): The 250th anniversary of the signing of the Declaration of Inde...

IRS roundup: May 29 – June 8, 2026

Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for May 29, 2026 – June 8, 2026. May 29, 2026: The US Department of the Treasu...

Analysis of Collection Due Process and Reasonable Collection Potential in Tooke v. Commissioner

Tooke v. Commissioner, T.C. Memo. 2026-54, June 23, 2026 The United States Tax Court recently issued a memorandum opinion in Tooke v. Commissioner, T.C. Memo. 2026-54, providi...

Bankman et al: Home Production and the Income Tax

Joseph Bankman (Stanford), Jacob Goldin (Chicago), Adam Kern (San Diego), and Ana Vasilj (Chicago) have posted “Buy or D.I.Y.: Home Production and the Income Tax” on SSRN (and fort...

Taxation of Cryptocurrency Staking Rewards under Section 61

Alvie N. Paschall and Patricia C. Paschall v. Commissioner of Internal Revenue, T.C. Memo. 2026-46 (June 4, 2026) The litigation in Paschall v. Commissioner involves the tax t...

Navigating the Business Tax Account: Summer 2026 Enhancements, Access Protocols, and Strategic Implications for Practiti...

Internal Revenue Service. Summer 2026 Expanded Features for BTA. Fact Sheet FS-2026-11. July 2026. Retrieved from IRS.gov Newsroom. Internal Revenue Service. Business Tax Acco...

Three Questions to Ask About New Tax Transparency Regimes

The new data disclosures will draw significant attention in 2026 and beyond. However, because the data is rooted in financial accounting concepts, affected by timing issues, and sh...

IRS roundup: June 10 – June 21, 2026

Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for June 10, 2026 – June 21, 2026. June 9, 2026: A Treasury Inspector General...

IRS posts data from 2025

The Internal Revenue Service released its 2025 Data Book outlining activities during fiscal year 2025, as it continued to carry out functions despite cutbacks.

Noked: “Congress-Proof” International Tax Reforms

Noam Noked (The Chinese University of Hong Kong) has published “‘Congress-Proof” International Tax Reforms,” 100 Tulane Law Review 701 (2026). Here is the (slightly shortened) abst...

What 250 Years of Tax History Reveal About the US Tax Code

Just as many parts of American life have transformed over the past 250 years, so too has the federal tax system. While most taxes levied in the 18th century are still levied in som...

What exactly is direct tax?

When a taxpayer must pay taxes directly to the government, meaning the taxes cannot be shifted to other entities or … The post What exactly is direct tax? appeared first on Tax &am...

Presumptive Taxation vs. Stamp Duty Valuation: ITAT Draws the Line Against Double Taxation

Presumptive Taxation vs. Stamp Duty Valuation: ITAT Draws the Line Against Double Taxation     The Income Tax Act contains several deeming provisions. Individually, they serve a sp...

Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal

Volume 26, Number 49 (June 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron: Jinyan Li (York Univer...