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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.

Ken Brewer addresses some specific issues and tax planning strategies for losses incurred during the coronavirus pandemic and loss recoveries under U.S. tax law, and he provides some general observations about strategies that may create tax benefits in other countries.
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.
Ken Brewer addresses some specific issues and tax planning strategies for losses incurred during the coronavirus pandemic and loss recoveries under U.S. tax law, and he provides general observations about strategies that may create tax benefits in other countries.