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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 news analysis, Lee A. Sheppard analyzes the forms that coming commercial lease modifications could take and considers when substantial modifications could convert a commercial lease into a section 467 rental agreement.
George K. Yin argues against an excess profits tax, given that the industries experiencing a windfall during the pandemic represent a modest tax base that would hardly justify the administrative and enforcement costs of a new levy.