James R. Brown

IRS Issues Revenue Procedure 2025-31 – Safe Harbor For Trusts Staking Digital Assets

Tax Court Raises Questions About SECA Exemption Claimed By Fund Managers

Treasury Issues Final Regulations Reversing Proposed Rules On Mutual Funds' Investments In Non-U.S. Corporations

Deemed-Issuers Election Under Section 817(h)

Podcast: Credit Funds: The Benefits, Challenges And Applications Of Treaty Fund Structures When Investing In Credit

Virtual Currencies And The Commodity Trading Safe Harbor

Three Valentines from the IRS