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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.

Benjamin M. Willis argues that reconciliation laws shift legislative power to the executive branch, potentially pushing the limits of executive authority, particularly when coupled with doubled spending on IRS enforcement to close the tax gap.
In this winning entry in Tax Notes’ annual student writing competition, Bailey Hans examines the tax
consequences of donations made through crowdfunding platforms, focusing on the Duberstein standard and tax policy principles, and she explores ways to provide certainty to donors and donees in the absence of administrative or congressional tax guidance.