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The Battle of Assumptions in Facebook's U.S. Tax Court Case

By Ryan Finley | 05/26/2022

Recent testimony in the Tax Court's Facebook v. Commissioner trial highlighted a problem with the U.S. cost-sharing regulations, which establish valuation rules for a kind of related-party intangible property transfer that has long been popular among U.S. tech giants.

Featured News

Senate Drops Carried Interest Curbs to Secure Sinema's Vote

By Benjamin Guggenheim | 08/05/2022

The Senate will take its first vote to advance its climate, tax, and prescription drug reconciliation bill on the afternoon of August 6, according to Majority Leader Charles E. Schumer, D-N.Y.

Featured Analysis

Qui Tam Suits: A Dust-Up Over Government Intervention

By Roxanne Bland | 08/01/2022

In this installment of The SALT Box, Roxanne Bland considers New York ex. rel. American Advisory Services LLC v. Egon Zehnder International Inc. and whether the New York False Claims Act or Rule 24 of the Federal Rules of Civil Procedure controls a state’s motion to intervene.

Special Reports

Compulsory Payments Under the Final FTC Regulations

By Brian H. Jenn and Mike Tenenboym | 05/09/2022

Brian H. Jenn and Mike Tenenboym explore how the new foreign tax credit regulations affect the compulsory payment rules.

Tax Notes Talk

Congress vs. Inflation: The Legislative Showdown

David D. Stewart, Benjamin Guggenheim, Ariel S. Greenblum, and John Craig | August 04

Tax Notes reporter Benjamin Guggenheim discusses the latest tax legislation on Capitol Hill: the recently passed CHIPS and Science Act and the revived reconciliation bill known as the Inflation Reduction Act.