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Opinions

The Supreme Court Shouldn't Hear States' SALT Cap Grievance

By Marie Sapirie | 04/07/2022

Marie Sapirie argues that several states’ attempt to enshrine an uncapped state and local tax deduction in federal law shows a confusion between state legislators’ political interests and states’ sovereign authority.

Featured News

Rettig Warns Against New Info Reporting Rules Without Funding

By Jonathan Curry | 04/14/2022

Efforts to mandate new information reporting requirements will fall flat if the IRS isn’t also given funding to develop technology to sift through the mounds of data, according to the IRS chief.

Featured Analysis

Regs Clarify Disregarded Payments Involving Non-Branch Taxable Units

By Carrie Brandon Elliot | 04/11/2022

Carrie Brandon Elliot reviews the rules for assigning disregarded payments to foreign tax credit limitation income categories when the payments are made or received by non-branch taxable units.

Special Reports

Step Into the Brave New SALT World of Blockchain

By Martin I. Eisenstein and Jamie Szal | 04/11/2022

Martin I. Eisenstein and Jamie Szal with Brann & Isaacson explain what blockchain technologies are, how they are used, and what makes state tax implications of blockchain technologies so novel yet so familiar.

Tax Notes Talk

IRS Commissioner Talks About the State of the Service

David D. Stewart, Cara Griffith, and Charles P. "Chuck" Rettig | April 14

IRS Commissioner Charles Rettig discusses the current state of the tax agency, including the paper return backlog, technology improvements, and hiring updates.