- Transfer pricing: The C-suite needs to be informed
- Tax considerations for foreign investment in US private credit
- Tax Court again holds Sec. 6038(b)(1) penalties not assessable
- On DRD, the IRS seeks to have its cake and eat it too
- Tax Court declines to limit discovery for sampled research credit claims
- New IRS form for partners receiving property distributions
- The CFC/PFIC overlap rule after aggregate treatment
- Payments for law violation are not deductible restitution
- Taxpayer denied theft loss deduction for investment loss
- Using role playing in a tax classroom
- States continue to tweak NOL provisions
- Mandatory basis adjustments for certain LLC transfers
