Opinions
Friendly Fire in a Tax War
Take it from this old-timer:There ain’t nothing like public emotion to get a tax law enacted, and there ain’t nothing like nationalistic patriotism to get public emotions ginned up.
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Featured News
Tax Manager Tops Best Jobs List in New Survey
Being a tax manager may not be an easy job, but a recent survey says it’s one of the best ones out there.
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Featured Analysis
How Section 245A Temporary Regs Limit Dividends Received Deductions, Part 2
In the second part of her series, Carrie Brandon Elliot describes how the section 245A temporary regulations limit dividends received deductions when domestic corporate shareholders have extraordinary reductions in their CFC stock ownership.
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Special Reports
Should Operating Agreements Be Amended to Account for New Audit Rules?
In this article, James R. Browne of Barnes & Thornburg LLP analyzes whether partnerships should amend their operating agreements in response to new centralized partnership audit rules.
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Tax Notes Talk
A Conversation with Francine Lipman: Nevada Tax Commissioner, Pro Bono Advocate
| August 15
Francine J. Lipman, the William S. Boyd Professor of Law at the University of Nevada, Las Vegas, discusses her role as a Nevada state tax commissioner and her recent column in Tax Notes on U.S. Supreme Court Justice Ruth Bader Ginsburg’s pro bono tax work.
