Non-Resident Withholding

Sec. 1446(f) regulations: The rules and unanswered questions

This article addresses certain aspects of the withholding rules of the final Sec. 1446(f) regulations, options to eliminate or reduce Sec. 1446(f) withholding, and some outstanding issues.

Buyer’s withholding obligation under FIRPTA

This article discusses some details of the Foreign Investment in Real Property Tax Act of 1980.

Tax Insider Articles

Tax Clinic

Casualty losses related to COVID-19 when there are no physical losses

Deductibility of business expenses funded by PPP loans

Highlights of the final small business taxpayer regulations

Teleworking and the dual-taxation dilemma

TECHNOLOGY

2020 tax software survey

COVID-19 upended tax season. Did CPAs’ tax software help them cope? Read the results of our annual tax software survey

TAX RELIEF

Quirks spurred by COVID-19 tax relief

This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.

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