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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.

In this installment of The SALT Box, Roxanne Bland examines Sirius XM Radio Inc. v. Hegar, a case accepted by the Texas Supreme Court. She writes that the Texas Court of Appeals, Third District’s illogical ruling that Sirius’s receipts should be attributed to Texas has flipped the state’s standard for attributing receipts on its head, and that hopefully the state supreme court will set it aright.
Marie Sapirie provides a list of likely changes that Congress will make as it moves toward a reconciliation bill, and she argues that the budget process as it is currently being used only increases the likelihood of churning tax rules, theatrics, and multiple rounds of technical corrections.
Kathleen K. Wright of Golden Gate University San Francisco outlines grant programs established in California to help small business and the state and federal taxation of payments received under those programs.