United States: Tax Authorities

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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.

IRS Clarifies Requirements For "No Tax On Tips" Deduction

On September 22, 2025, the Internal Revenue Service published a Notice of Proposed Rulemaking (NPRM), fleshing out the One Big, Beautiful Bill Act's "no tax on tips" deduction.

United States Tax

CO

Cozen O'Connor

Blocking The Blocked Income Rules? Loper Bright's Influence Over The Eighth Circuit's 3M Decision.

On October 1, 2025, the Eighth Circuit decided 3M Co. v. Commissioner in the taxpayer's favor, based on its application of Loper Bright.

United States Tax

CM

Crowell & Moring LLP

The Future Of Wealth: How Digital Assets, Taxation And Technology Are Rewriting The Rules Of Money

For centuries, wealth was measured in tangible terms: land, gold, art, stock portfolios and bank accounts, to name a few. These assets were static, tied to geography and institutions. Today, wealth is increasingly digital – represented by tokens, NFTs and programmable money that exists outside of traditional borders.

United States Technology

BI

Buchanan Ingersoll & Rooney PC

Trust Planning For Estate Tax And Income Tax Benefits – Using A General Power Of Appointment (GPOA)

A General Power of Appointment (GPOA) is a tax-efficient planning tool that can allow certain assets in an irrevocable trust to receive a step-up in income tax basis at death.

United States Tax

HL

Hinkle Law Firm

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

The Spousal Unity Rule: An Unconstitutional Grantor Trust Trigger

United States Family

ML

Milbank LLP

Endowment Tax Changes: Secondaries Market Implications In 2025 And Beyond

United States Wealth Mgt

RG

Ropes & Gray LLP

IRS And Treasury Release 2025-2026 Priority Guidance Plan

United States Tax

LL

Loeb & Loeb LLP

Tax Traps And Opportunities When Selling Your Medical Practice

United States Tax

KR

Kaufman Rossin

Here's What The 'One Big Beautiful' Bill Means For Employees And Employers

United States Tax

TR

Tully Rinckey

One Big Beautiful Bill Act (OBBB)

United States Tax

FL

Fennemore

IRS Withdraws Proposed Regulations Related To Nonrecognition Events In Corporate Separations, Incorporations, And Reorganizations (Spinoffs)

United States Commercial

LL

Liskow & Lewis

Asset Vs. Share Purchases: Key Considerations For Buyers And Sellers

United States Commercial

MF

Morrison & Foerster LLP

Latest Developments In U.S. Taxation Of Cryptocurrency: What American Crypto Traders, Crypto Investors Need To Know Now

United States Tax

RS

Rotfleisch & Samulovitch P.C.

California Air Resources Board Publishes Draft SB 261 Guidance

United States Commercial

RG

Ropes & Gray LLP

[PODCAST] Utilizing Co-Mediation - Bringing Together Multiple Perspectives To Reach Effective Settlements

United States Litigation

J

JAMS

Resolving Construction Conflicts Efficiently: A Guided Mediation Approach

United States Litigation

J

JAMS

Evolving Challenges In Employment Mediation: Managing Emotions, Shifting Strategies And Legal Trends (Podcast)

United States Employment

J

JAMS

Stop ERP Failures: Critical Mistakes To Avoid In Your Digital Transformation (Video)

United States Strategy

TS

Taft Stettinius & Hollister

Three Recent U.S. Tax Evasion Prosecutions: Bitcoin, Payroll Taxes, And Yoga Empire

Recent IRS tax evasion prosecutions reflect how diverse misconduct—from sophisticated crypto concealment to failure to remit payroll taxes and repeated non-filing—can result in serious legal consequences.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

What To Do When The IRS Freezes Your Bank Account: A Comprehensive Guide

For individuals and businesses in the United States, few financial actions can be as alarming and disruptive as having a bank account frozen by the Internal Revenue Service (IRS).

United States Finance

RS

Rotfleisch & Samulovitch P.C.

Top 5 Individual Tax Changes In The New US Tax Bill (2025 Update)

The recently passed federal tax bill represents one of the most significant overhauls of the US tax code in recent years. For individual taxpayers, the legislation introduces several measures designed to adjust tax burdens, incentivize savings, and modernize compliance rules.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

トランプ関税への対応と移転価格への影響

いわゆるトランプ関税については、7月22日、相互関税のほか、自動車および自動車部品の税率をいずれも15％とする日米政府間の合意が成立し

United States Tax

JD

Jones Day

Estate Planning Outlook: 2026 Projected IRS Thresholds And Exclusions

United States Tax

FF

Farrell Fritz, P.C.

Prosecutor, Jury, And Judge? Courts Split On IRS Penalty Power Post Jarkesy

United States Tax

KG

K&L Gates LLP

The Topline: Steptoe Appropriations Newsletter

United States Government

SJ

Steptoe LLP

Update On RPTL § 575-b: Real Property Taxation Of Solar And Wind Energy Systems In New York State

United States Tax

FF

Farrell Fritz, P.C.

Louisiana Department Of Revenue Explains Sales Tax Cap For Boats Registered In The State

United States Tax

LL

Liskow & Lewis

Trouble In Paradise? The IRS Is Taking A Hard Look At Puerto Rican Tax Breaks

United States Tax

HK

Holland & Knight

Changes To Qualified Small Business Stock Will Benefit Startup Founders And Investors

United States Commercial

SH

Scarinci Hollenbeck LLC

Senior Credit Facilities For REIT Borrowers: Market Overview And Outlook

United States Tax

GP

Goodwin Procter LLP

Estate And Financial Planning Is Not Just For The Rich

United States Family

CH

Clark Hill

GeTtin' SALTy Episode 61 | Washington's Digital Ad Tax: Bad Policy Or The Future Of Taxing Services (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Changes To Qualified Small Business Stock Will Benefit Startup Founders And Investors

The One Big Beautiful Bill Act of 2025 (OBBBA) significantly impacts federal taxes, credits, and deductions. A key change relating to Qualified Small Business Stock...

United States Commercial

SH

Scarinci Hollenbeck LLC

Senior Credit Facilities For REIT Borrowers: Market Overview And Outlook

Senior credit facilities serve a critical role in the capital stack of a public real estate investment trust (REIT). To qualify as a REIT for federal tax purposes, a company must distribute at least 90%...

United States Tax

GP

Goodwin Procter LLP

Estate And Financial Planning Is Not Just For The Rich

After much uncertainty, Congress has enacted a permanent increase in the Federal Estate and Gift Tax lifetime exemption amounts for 2025 and beyond.

United States Family

CH

Clark Hill

GeTtin' SALTy Episode 61 | Washington's Digital Ad Tax: Bad Policy Or The Future Of Taxing Services (Podcast)

In this episode of GeTtin' SALTy, host Nikki Dobay is joined by Washington State Representative April Berg and leading tax scholar Professor Richard Pomp for a discussion of Washington's...

United States Tax

GT

Greenberg Traurig, LLP

Space Infrastructure Financing Takes Off: New Tax-Exempt Bond Options For Spaceports And Commercial Space Companies

United States Tax

GT

Greenberg Traurig, LLP

Asia Pacific Pulse: Regional Tax Trends (Video)

As tax policy continues to evolve across APAC jurisdictions, how can global enterprises build flexible strategies that both mitigate uncertainty and support long-term growth?

AM

Alvarez & Marsal

Treasury Considers Reviving "Revenge Tax" If OECD Deal Falls Through

During a September 9 meeting, Treasury official Kenneth Kies told lawmakers that the Treasury Department would support reviving the proposed Section 899 "revenge tax" (discussed here)...

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Could A Recent Private Letter Ruling Power Up REIT Investments In Storage Facilities?

On July 25, the IRS released Private Letter Ruling 202530005 (the "Ruling"), which addressed storage fees and amenities fees from storage facilities for purposes...

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

IRS Unveils List Of Jobs Eligible For 'No Tax On Tips' Deduction

On September 19, 2025, the Internal Revenue Service (IRS) unveiled proposed regulations listing nearly seventy jobs that will qualify for the new "No Tax on Tips" deduction...

United States Tax

OD

Ogletree, Deakins, Nash, Smoak & Stewart

CRS Registration Now Required For Certain UK Investment Managers — Action Needed By 31 December 2025

United States Tax

D

Dechert

California Supreme Court Issues Significant Opinion Concerning The Assessment Of Intangible Assets In Property Taxation

United States Tax

GT

Greenberg Traurig, LLP

Case Study: Unlocking Tax Savings For A Government Structure Designer

United States Tax

MG

MGO CPA LLP

Treasury Department Issues Proposed Regulation On "No Tax On Tips"

United States Employment

LM

Littler Mendelson

New Tax Act Changes To Qualified Small Business Stock Under Section 1202

United States Commercial

MG

MGO CPA LLP

Understanding The New Prohibited Foreign Entity Rules For Clean Energy Tax Credits

United States Energy

KG

K&L Gates LLP

Business Profits Under The Double Taxation Avoidance Treaty Between Mexico And The Netherlands

AM

Alvarez & Marsal

IRB Provides Clarity On R&E Expenditures Procedure And Republishes Inflation Adjustments For Clean Energy Credit

United States Tax

LL

Liskow & Lewis

IRS Issues Final Regulations On Catch-Up Rule Changes

United States Employment

GG

Groom Law Group

Navigating IRC Section 280E: Current Updates For Cannabis Taxpayers

United States Cannabis

FH

Foley Hoag LLP

Private Equity Backed Tech Deals Face Cross-Border Tax Challenge

Worldwide Commercial

GP

Goodwin Procter LLP

NetSuite-Powered Transformations Help Companies Operating In India Navigate Tax, Accounting, And Payment Processing Needs

United States Tax

R

Riveron

Answers To Your FAQs About Section 174 R&D Expensing

United States Tax

MG

MGO CPA LLP

The OBBBA: A Major Shift In Federal Clean Energy Tax Incentives

United States Tax

M

Mintz

Take Advantage The New Markets Tax Credit Program

United States Tax

BW

BrownWinick Law

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Latest Videos

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Webinar – Washington's New Digital Sales Tax (Video)

BB

Beresford Booth

Maryland's Sales Tax On IT And Data Services (Video)

OK

Offit Kurman

Crowell Talks Tax: The Inflation Reduction Act's Domestic Content Bonus Credits (Video)

CM

Crowell & Moring LLP

MB Microtalk: IRS 83(b) Elections (Video)

MB

Mayer Brown

Alex Malyshev And Melinda Fellner Discuss The Intersection Of Tax And Cannabis In New Video Series – Part VI: Licensing (Video)

CL

Carter Ledyard & Milburn

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