Articles

Brief commentary on recent cases, rulings, notices, and related federal tax guidance. While the number of cryptocurrencies and other blockchain-based assets continue to grow, the IRS’s published guidance is inadequate in addressing how to tax these...

For a printable PDF version of this article, please click here. The global economy is becoming increasingly integrated, and companies are routinely able to access markets throughout the world. For decades, the United States has maintained a robust e...

Brief commentary on recent cases, rulings, notices, and related federal tax guidance. The Billionaire Minimum Income Tax in Biden’s 2023 Budget Proposal Biden’s proposed “top-up” tax on wealthy individuals would ensure that households worth more th...

Brief commentary on recent cases, rulings, notices, and related federal tax guidance. Jarrett Case Raises New Questions on How to Report Cryptocurrency “Staking” Rewards While the IRS has not specifically addressed the taxation of staking rewards,...

Brief commentary on the past week’s cases, rulings, notices, and related federal tax guidance. IRS Introduces Fast-Track Process for Obtaining Letter Rulings Corporate reorganizations and spin-off transactions are transactions where there is often...

This article was originally published in Law360.In the past year, laws permitting college athletes to profit off their name, image and likeness, or NIL, have gone into effect in states around the country.The grant of that right to college a...