Opinions
Repealing Debt-Equity Regs Would Encourage American Investment
On October 11 the IRS announced that taxpayers may rely on proposed section 385 rules if applied consistently in light of the temporary section 385 regulations expiring for periods after October 13.
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Featured News
Partners Beware Changes to Deficit Restoration Obligation Rules
Effective date language in final regulations on recourse debt means partnerships should go back and see if the requirements that partners pony up money to restore capital accounts still hold up.
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Featured Analysis
Corporate Tax Cuts Could Spark Tax Credit Showdown in India
Nana Ama Sarfo looks at growing controversy over how certain tax credits and accumulated depreciation will be treated after India's corporate tax update.
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Special Reports
Sunny State Shade: Arizona’s Objection to California’s Tax Reach
Carley A. Roberts and Robert P. Merten III of Pillsbury Winthrop Shaw Pittman LLP evaluate and provide an update on Arizona’s judicial objection to the reach of California’s tax imposition on out-of-state companies whose only connection to California is a passive investment interest.
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Tax Notes Talk
A Conversation with Former IRS Commissioner John Koskinen: Tax Administration
| October 10
In part 1 of an interview with former IRS Commissioner John Koskinen, Tax Notes Today senior reporter William Hoffman and Koskinen discuss IRS resources, enforcement, and taxpayer services.
