Opinions
Some Lighter Fare: A Short History of Taxes and Tomatoes
Marie Sapirie discusses the classification of tomatoes and other produce and how that affects their taxation.
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Featured News
Beware of Audit Regime Push-Out Adjustments, Practitioners Warn
One aspect of the centralized partnership audit regime that provides flexibility could end up costing partners in the long run.
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Featured Analysis
Solving the Problem of ‘Substantially All’ in the O-Zone Rules
In news analysis, Marie Sapirie attempts to parse the differences in the term “substantially all,” as the same phrase in the same statute has two different numerical thresholds.
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Special Reports
International Tax Rules for the Digital Era
Francois Chadwick proposes a multilateral solution to the tax challenges of the digital economy.
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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.
