Featured Analysis
A curated selection of our standard-setting tax analysis and commentary. If you are looking for the Tax Notes difference, look no further.
Darien Shanske of the University of California, Davis, argues that conforming to GILTI remains good tax policy.
In a letter to the editor, Walter Hellerstein comments on Edward A. Zelinsky's most recent article on COVID-19 and telecommuting.
In this installment of SALTy Thoughts, the authors discuss the federal stimulus bill, H.R. 748, and state conformity to the interest expense deduction limitation under section 163(j).
In this installment of The SALT Box, Bland discusses people most at risk of infection with the COVID-19 virus disease — the homeless. She explains that although state and local governments have acted to reduce the spread of the virus through guidelines published by the Center for Disease Control and Prevention, including restricting people’s movements, the homeless — despite their mobility that poses a tangible threat of spreading the virus —appear to be overlooked.
Laura M. Barzilai and John T. Schaff of Sidley Austin LLP discuss key tax provisions of the Coronavirus Aid, Relief, and Economic Security Act.
Larry J. Brant, Steven D. Nofziger, and Peter A. Evalds of Foster Garvey outline the tax components of the Families First Coronavirus Response Act, highlighting provisions that apply to employers.
Margaret Ryznar argues that Congress should provide a tax incentive for individuals to save for emergency funds.
Benjamin M. Willis discusses possible Democratic proposals in response to the coronavirus pandemic, arguing that Democrats will likely focus on relief for medical expenses and protecting the health of all United States citizens.
Marie Sapirie discusses potential Opportunity Zone guidance the IRS and Treasury could issue for investors, qualified opportunity funds, and qualified Opportunity Zone businesses in light of the coronavirus pandemic.
In economic analysis, Martin A. Sullivan discusses the importance of prompt explanation and understanding of the numerous provisions enacted by Congress to provide economic and employment relief in light of the coronavirus pandemic.