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Repealing Debt-Equity Regs Would Encourage American Investment

By Benjamin M. Willis | 10/15/2019

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

By Eric Yauch | 10/11/2019

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

By Nana Ama Sarfo | 10/14/2019

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

By Carley A. Roberts, Robert P. Merten III and Mike Le | 10/07/2019

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

David D. Stewart, John A. Koskinen, and William Hoffman | 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.

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Top News for Wednesday, October 16, 2019

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