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Special Reports

Long form, detailed reports where federal, state and local, and international Tax Notes contributors tackle a wide range of topics including various tax laws, policies, and guidance.

Annette Nellen reviews several issues and recommendations included in the most recent report of the IRS national taxpayer advocate submitted to Congress and adds observations about when these issues and recommendations would have implications, including benefits, for state tax systems.
Larissa Neumann of Fenwick & West LLP explores how the virtuous cycle of trust and gratitude founded upon the ability of those in power to appreciate and accommodate the differences that matter — while still allowing individuals to flourish on the merits of their own work — can unlock the potential of every individual and set the standard for diversity and inclusion in the legal community.
Libin Zhang of Fried, Frank, Harris, Shriver & Jacobson LLP examines exceptions to the interest deduction
limitations in the Tax Cuts and Jobs Act for investment interest, small business, and real property businesses, and concludes that because they are based on existing provisions, they should be relatively straightforward to apply.
In this installment of The Search for Tax Justice, Sam Hirsch of Jenner & Block LLP argues that Congress should enact a categorical exemption covering all state or local taxes burdening real property interests in, permanent improvements on, or income derived directly from Indian trust or restricted lands.