Opinions
Estate of Grossman: Three Weddings, Two Funerals, and a Mexican Divorce
Robert Goulder examines the U.S. Tax Court decision in Estate of Grossman and the applicability of foreign and religious law in federal estate tax litigation.
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Featured News
Iowa Governor Approves Tax Relief Bill
Iowa Gov. Kim Reynolds (R) has approved a bill that will reduce income tax rates and provide tax relief for individuals and businesses.
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Featured Analysis
Taxing Property in Africa: A Tool for Progressive Fiscal Recovery
Andrew Wainer explains the need for - and challenges to - property taxation reform in Africa, focusing on the example of Kenya.
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Special Reports
Contemplating a Multilateral Convention to Implement OECD Pillars 1 and 2
Mary C. Bennett analyzes the need for a multilateral treaty to fully implement the OECD pillar 1 and 2 regimes and explores various design features drafters would have to consider.
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Tax Notes Talk
The State Fight to Eliminate the Federal Restriction on Tax Cuts
| June 17
Joseph Bishop-Henchman of the National Taxpayers Union Foundation discusses the litigation of a provision in the American Rescue Plan Act restricting states from using federal funds provided by the law to offset reductions in net tax revenue.