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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
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New IRS Guidance Addresses Gift Tax Questions For Trump Accounts
The IRS and Treasury Department have issued new guidance addressing how contributions to Trump Accounts are treated for federal gift tax purposes, creating a safe harbor for qualifying donors. Revenue Procedure 2026-25 establishes specific requirements that allow certain contributions to be treated as completed gifts of a present interest, eligible for the annual gift tax exclusion without requiring Form 709 filing. Understanding these requirements is critical for donors to ensure compliance and avoid unnec
United States Tax
JW
Jones Walker
Article
IRS Issues Notice 2026-40, Providing Transition Guidelines To Opportunity Zone Projects
The IRS has issued Notice 2026-40 to address the transition from the expiring Qualified Opportunity Zone program under the Tax Cuts and Jobs Act to the new framework established by the One Big Beautiful Bill Act of 2025. This guidance provides critical safe harbors and compliance pathways for investors and qualified opportunity zone businesses navigating the shift from QOZ 1.0 to QOZ 2.0, including specific relief for projects that began before 2026 but will continue development beyond the original program'
United States Tax
GT
Greenberg Traurig, LLP
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Article
New IRS Guidance Addresses Gift Tax Questions For Trump Accounts
The IRS and Treasury Department have issued new guidance addressing how contributions to Trump Accounts are treated for federal gift tax purposes, creating a safe harbor for qualifying donors. Revenue Procedure 2026-25 establishes specific requirements that allow certain contributions to be treated as completed gifts of a present interest, eligible for the annual gift tax exclusion without requiring Form 709 filing. Understanding these requirements is critical for donors to ensure compliance and avoid unnec
United States Tax
JW
Jones Walker
Article
IRS Issues Notice 2026-40, Providing Transition Guidelines To Opportunity Zone Projects
The IRS has issued Notice 2026-40 to address the transition from the expiring Qualified Opportunity Zone program under the Tax Cuts and Jobs Act to the new framework established by the One Big Beautiful Bill Act of 2025. This guidance provides critical safe harbors and compliance pathways for investors and qualified opportunity zone businesses navigating the shift from QOZ 1.0 to QOZ 2.0, including specific relief for projects that began before 2026 but will continue development beyond the original program'
United States Tax
GT
Greenberg Traurig, LLP
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Corporate Tax

Article
IRS Issues Notice 2026-40, Providing Transition Guidelines To Opportunity Zone Projects
The IRS has issued Notice 2026-40 to address the transition from the expiring Qualified Opportunity Zone program under the Tax Cuts and Jobs Act to the new framework established by the One Big Beautiful Bill Act of 2025. This guidance provides critical safe harbors and compliance pathways for investors and qualified opportunity zone businesses navigating the shift from QOZ 1.0 to QOZ 2.0, including specific relief for projects that began before 2026 but will continue development beyond the original program'
United States Tax
GT
Greenberg Traurig, LLP
Article
Forgot About The 2017 Transition Tax? It Hasn’t Forgotten You
S corporation shareholders who elected to defer the Section 965 transition tax under the Tax Cuts and Jobs Act face ongoing compliance obligations and potential acceleration risks. Understanding the strict filing deadlines, triggering events, and annual reporting requirements is essential to avoid unexpected tax liabilities and costly penalties that can arise from routine business transactions or estate planning activities.
United States Tax
MG
MGO CPA LLP
Article
Tax-Exempt Organizations — IRS And Treasury Announce Planned Guidance On Expanded Covered Employee Rules For Excise Tax On Compensation Over $1 Million
The IRS and Treasury Department have announced plans to issue proposed regulations implementing significant changes to the definition of "covered employee" under Internal Revenue Code section 4960, which governs excise taxes on compensation exceeding $1 million paid to employees of applicable tax-exempt organizations. Notice 2026-36 provides interim guidance on how the One Big Beautiful Bill Act's expansion of covered employees will be interpreted, including which exceptions from prior regulations will be r
United States Tax
GP
Goodwin Procter LLP
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