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Opinions
There's Lots to Like in the Like-Kind Exchange Regs
By Marie Sapirie | 02/25/2021
Marie Sapirie examines final regulations defining real property for purposes of like-kind exchanges and notes that while there are still open questions, particularly in the area of intangible property, the final rules provide assurances and increased flexibility over the proposed rules.

Featured News
States Look to Provide Additional Tax Relief to Businesses
By Lauren Loricchio | 03/01/2021
Several states are proposing to conform to the business income tax relief recently adopted at the federal level.

Featured Analysis
COVID-19: The Year of the Great Migration
By Timothy P. Noonan and Emma M. Savino | 03/01/2021
Timothy P. Noonan and Emma M. Savino with Hodgson Russ LLP explore the variety of residency and tax issues that have arisen over the past year as a result of pandemic-related moves from high-tax states such as New York.

Special Reports
Repeal of the Limitation on Downward Attribution: Three Years Later
By Amanda Pedvin Varma and Lauren Azebu | 02/08/2021
Amanda Pedvin Varma and Lauren Azebu examine the state of the government’s administrative and legislative efforts to address the various problems caused by the repeal of section 958(b)(4).

Tax Notes Talk
How Tax Policy Can Help Low-Income Americans’ Pandemic Plight
David D. Stewart, Rebecca Thompson, Jéanne Rauch-Zender, and Andrew Kahrl | February 25
Rebecca Thompson of Prosperity Now discusses how the COVID-19 pandemic has affected low-income communities and families of color in the United States, and what tax policy tools could help them.
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