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Opinions

Interview: Dying for a Basis Step-Up: Biden Says Take Your Time

By Benjamin M. Willis and Jed Bodger | 09/29/2021

Benjamin M. Willis of Tax Notes and Jed Bodger of Sierra Nevada Corp. make predictions for tax legislation, focusing on taxing income through realization at death and the elimination of section 1014’s basis step-up.

Featured News

California Governor Signs Bill Exempting Some COVID-19 Grants

By Benjamin Valdez | 09/28/2021

California Gov. Gavin Newsom (D) has signed a budget trailer bill that provides corporate and individual tax exemptions for some COVID-19 relief grant programs.

Featured Analysis

Proposed and Final Regs Clarify PFIC Antiabuse Rules and Safe Harbors

By Carrie Brandon Elliot | 09/27/2021

Carrie Brandon Elliot explains the treatment of 25-percent-owned domestic subsidiaries in determining passive foreign investment company status, along with antiabuse rules and proposed safe harbors.

Special Reports

The Andean Question: Two Pillars, Two Sides?

By Lucas de Lima Carvalho | 09/27/2021

Lucas de Lima Carvalho looks at the impact of recent OECD initiatives on the Andean Community, focusing on Bolivia, Peru, Ecuador, and Colombia, and considers the implications for the multilateral treaty being discussed as an implementation tool for pillars 1 and 2.

Tax Notes Talk

Feminism and the Tax Code

David D. Stewart, Carolina Vargas, Bridget J. Crawford, and Anthony C. Infanti | September 23

Professors Bridget J. Crawford of the Pace University School of Law and Anthony C. Infanti of the University of Pittsburgh School of Law discuss viewing the U.S. tax code through a feminist lens.