Social Media Ideas for Tax Regulations

Transitioning Foreign Tax Allocations and Implementing the Ten Percent Credit Disallowance Under Section 960(d)(4)

Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance, REG-115145-25, July 31, 2026 The Department of the Treasury...

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...

Harmonizing Section 3406 Backup Withholding with Section 6050W De Minimis Reporting Thresholds: An Analysis of the Final...

Backup Withholding on Third Party Network Transactions, T.D. 10053, 91 Fed. Reg. 16269 (Aug. 10, 2026) On August 10, 2026, the Department of the Treasury and the Internal Rev...

Tax Regulations Go Down: State Regulations May Also Tumble

Final regs. issued for Sec. 3406 backup withholding rules

Final IRS regulations reflect changes made by the OBBBA to rules governing backup withholding on third-party network transactions under Sec. 3406.

Treasury’s Excluded Property Sales Income Regulations under Section 250: Deconstructing the Proposed Guidance for Tax Pr...

Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property, REG-117130-25, 91 Fed. Reg. _____ (proposed Aug. 20, 2026) (to be codified at 26 C.F.R....

Employer Contributions to Trump Accounts and Nondiscrimination Rules under REG-101355-26: A Technical Analysis for Tax P...

Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs, REG-101355-26, 91 FR 16314 (proposed Aug. 11, 2026) The Departme...

Analyzing the New Regulations on the Car Loan Interest Deduction: A Technical Guide for Tax Professionals

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...

Immigration Status Restrictions on Refundable Individual Tax Credits: Analyzing the Preamble and Provisions of REG-11988...

Notice of Proposed Rulemaking, REG-119882-25, RIN 1545-BS06, ‘Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion...

Implementing Trump Account Eligible Investments: An Analytical Analysis of the Proposed Regulations

Guidance on Eligible Investments for Trump Accounts, CC-00349938-26, RIN 1545-BS14, 26 CFR Part 1, FR Doc. 2026-17123 (Filed Aug. 20, 2026, 8:45 a.m., published Aug. 21, 2026)....

Treasury Proposes Substantive Section 987 Relief for Controlled Foreign Corporations: Analysis of the CFC Exemption Elec...

Foreign Currency Gain or Loss of Controlled Foreign Corporations, REG-103844-26, 91 Fed. Reg. (proposed Aug. 14, 2026) On August 13, 2026, the Department of the Treasury and t...

Proposed rules would restrict Trump account eligible investments

The IRS proposed regulations that would limit Trump account investments to low-fee stock index funds and ETFs during the growth period.

Proposed Regulations Offer Relieving Exception from Form 1041-A Filing for Trusts with Passthrough Charitable Deductions

Proposed Removal of a Reporting Requirement for Trusts Whose Charitable Contribution Deductions are Solely for Contributions Made by Passthrough Entities, REG-109082-25, 91 Fed...

Wealth Tax Watch- A Mid-Year Update

Trump account prop. regs. clarify $2,500 limit for workers

The proposed regulations, which the IRS said would affect millions of children, families, and employers, also address self-employed owners, Sec. 125 cafeteria-plan contributions, a...

Reevaluating the Section 163(j) Interest Expense Limitation: Technical Insights from IRS Fact Sheet FS-2026-14

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...

IRS proposes rules on employer contributions to Trump accounts

The proposed regulations clarify nondiscrimination requirements for employers offering Trump account contribution programs and dependent care assistance.

IRS proposes rules for Trump account investments

Under the proposed regulations, funds can only be invested in eligible investments beginning when the account is established until the beneficiary turns 17.

Latest Tax Updates: Section 7508A Refund Claims, Whistleblower Award Eligibility, and Court Restrictions on IRS Collecti...

The Invalidity of the Extraordinary Disposition Rules: Tax Court Upholds the Plain Meaning of Section 245A in Siemens v....

Siemens Medical Solutions USA, Inc. & Consolidated Subsidiaries v. Commissioner, 167 T.C. No. 5 (2026) In Siemens Medical Solutions USA, Inc. and Consolidated Subsidiaries...

IT dept issues detailed crypto reporting norms, tightening tax oversight without changing levy

Move follows Parliamentary Standing Committee on Finance’s call for a statutory and regulatory framework for VDAs

Treasury Proposes New Rules for Single-Employer Defined Benefit Pension Funding: Technical Analysis for Tax Professional...

Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans, REG-107855-25, RIN 1545-BR50, 91 Fed. Reg. _____ (proposed Aug. 20, 2026) (to...

Foreign Tax Credits Against the Net Investment Income Tax: A Critical Analysis of the Federal Circuit’s Decisive Rulings...

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...

Senate committee drafts wide-ranging tax administration bill

The sprawling bipartisan bill would add new requirements for the IRS as well as tax preparers, including continuing education for unlicensed preparers.