Social Media Ideas for Tax Regulations

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...

IRS Modernizes Tax Payment Regulations: An Analysis of Final Treasury Decision 10060 and Proposed REG-120137-19 Under Se...

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-...

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...

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...

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...

Final regulations clear path for direct IRS card payments

The IRS on Friday issued final regulations implementing Taxpayer First Act provisions that would allow taxpayers to make credit and debit card tax payments directly to the IRS rath...

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...

IRS proposes regulations implementing premium tax credit changes

The IRS and Treasury proposed regulations implementing Sec. 36B premium tax credit changes enacted in H.R. 1, including new eligibility and verification requirements, reporting cha...

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...

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...

Tax Strategy: IRS identifies transactions of potential concern

The Internal Revenue Service is closely examining the tax strategies used by some exchange-traded funds, according to a recent notice and revenue ruling.

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...

Proposed Regulations and the Pro Rata Share Rule for CFCs: Part I

How the changes could impact mergers and acquisitions.

AICPA: Trump account regulations make 2026 rollout difficult

Proposed regulations governing employer contributions to Trump accounts are “administratively burdensome” and make a 2026 rollout potentially difficult, the AICPA said. A letter to...

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...

IRS Solicits Technical Comments on Opportunity Zone Regulations Post-OBBBA: Administrative Focus on Interim Gains, Singl...

IRS Notice 2026-55, 2026-41 I.R.B. 1 (Sept. 2026). The Department of the Treasury and the Internal Revenue Service issued Notice 2026-55 in Part III of the Internal Revenue Bu...

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...

Treasury, IRS propose regulations for education tax credit

Treasury and the IRS proposed regulations for the education freedom tax credit, a new federal credit under Sec. 25F for contributions to organizations that provide scholarships to...

Client Alert: Proposed IRS Regulations Target Discriminatory Policies at Private Schools

On September 3, 2026, the Department of the Treasury and Internal Revenue Service (IRS) issued proposed regulations (IR-2026-103) that would deny Section 501(c)(3) tax-exempt statu...

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), (...

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...

Mirror Code Boundaries and Substantive Regulations: An Analysis of Perkins v. Virgin Islands Bureau of Internal Revenue

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...

IRS proposes rules limiting Obamacare tax credits

Proposed regulations restrict eligibility for Premium Tax Credits for health insurance to U.S. citizens, U.S. nationals and some lawfully present noncitizens.

IRS Sheds Light on Taxation for Tips and Overtime