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.
Marie Sapirie argues that the major issue regarding the child tax credit remains whether and for how long the advance child tax credit for 2021 enacted in the American Rescue Plan Act will be extended.
In this installment of The SALT Box, Roxanne Bland revisits litigation surrounding excise tax on billboards, as Ohio becomes the latest state to consider the issue.
Margaret Ryznar suggests using tax law to encourage people to execute wills, arguing that the coronavirus pandemic revealed the importance of estate planning.
Marie Sapirie argues that the IRS should make clear to any outside service provider that is collecting information from taxpayers on behalf of the agency that it should use that information only for the purpose of providing the service that it’s being asked to provide.
Megan L. Brackney and Daniel Flesch of Kostelanetz & Fink LLP examine the lack of transparency in the IRS Office of Professional Responsibility’s sanctions process and explore recently released administrative law judge and Treasury appellate authority decisions relevant to that process.
Robert Goulder considers a recent attempt to quantify net revenues gains (or losses) under the OECD’s pillar 1 reform proposal.
In this installment of The SALT Box, Roxanne Bland examines the meaning of “solicitation of orders” contained in P.L. 86-272 and instances in which a taxpayer’s unprotected conduct is compelled by state or federal law.
President Biden's corporate tax plans would make major revisions -- or outright reversals -- of several key provisions of the Tax Cuts and Jobs Act. Several panelists joined Tax Analysts President and CEO Cara Griffith for a June 16 "Taxing Issues" webinar focusing on the costs, benefits, and tradeoffs of those plans.
Benjamin Alarie, Bettina Xue Griffin, and Christopher Yan use machine-learning models to analyze and anticipate the outcome of the IRS’s appeal in Cross Refined Coal.
Nana Ama Sarfo reviews Martin Hearson's new book, Imposing Standards: The North-South Dimension to Global Tax Politics.