Taxes

Section 871(m) treats payments under equity derivative contracts that reference U.S.-source dividends as if they are equivalent to U.S.-source dividends,…

IRS Criminal Investigation officials have identified the individual killed on Aug. 17 in a training incident at the Federal Correctional…

Mark Holmes is noted as being one of the better writers among Tax Court judges. His work on the Estate…

The Basics of ERC A recurring concept in the media is the Employee Retention Credit. The ERC is a refundable…

Robert Goulder of Tax Notes and Don Susswein, Tony Coughlan, and Kyle Brown of RSM US LLP discuss the exclusion…

“What a difference the past 12 months has made.” That was how IRS Commissioner Danny Werfel kicked off remarks focused…

Tax tips on TikTok and other social media can be helpful. But when a tax strategy sounds too good to…

Tom Cullinan, a former IRS official now with Chamberlain Hrdlicka, discusses the basics of the employee retention credit, the recent…

It is no secret that many people seek to avoid California taxes by moving right before a major income event.…

The G-20 is keeping a close eye on how developing countries are faring at the OECD’s inclusive framework. Within the…