Non-Resident Withholding

Failure-to-deposit penalty when tax is not withheld on payments of US-source income

This item provides an overview of potential penalties and presents an argument as to why the Sec. 6656 failure-to-deposit penalty may not apply in some instances.

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

Critical valuation issues that arise in common corporate transactions

Failure-to-deposit penalty when tax is not withheld on payments of US-source income

Partnership continuity in restructuring transactions

Sorting the tax consequences of settlements and judgments

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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