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Tax Notes Opinions

Tax Notes editors, contributors, and other great minds weigh in on pressing issues in the world of tax. We are passionate about tax – and we’re not afraid to share our thoughts.


Marie Sapirie examines proposed legislation that would create and publicly fund savings accounts for children that are intended to reduce the wealth gap, as well as the tax implications at the state and federal levels, similar state legislation, and potential legislative roadblocks for the proposal.


Marie Sapirie examines final regulations defining real property for purposes of like-kind exchanges and notes that while there are still open questions, particularly in the area of intangible property, the final rules provide assurances and increased flexibility over the proposed rules.