United States: Income Tax

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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.

Time To Review Your PAC’s Tax Obligations

As spring arrives, so does tax day. Now is a good time for political organizations, including a company’s PAC, to review their tax filing obligations...

United States Tax

SA

Skadden Arps Slate Meagher & Flom

Three Wealth Transfer Strategies Every Business Owner Needs To Know

It is estimated that $1.5 to $2 trillion is passed annually to younger generations. As the "Great Wealth Transfer" continues, family business owners face a distinct set of personal and sometimes conflicting wealth transfer considerations.

United States Wealth Mgt

KM

Katten Muchin Rosenman LLP

Mississippi Drops The Ball On NIL Tax Break

Mississippi's proposed legislation to exempt student-athletes' NIL income from state taxation has officially been shelved...

United States Tax

JW

Jones Walker

The Fine Print Of 529 Plans: What New York Doesn't Cover

Section 529 plans provide a tax-advantaged way to save for education expenses, but account holders should be mindful of important differences...

United States Tax

FF

Farrell Fritz, P.C.

NY Legislature Considers Change To Income Tax Status Of QSBS

United States Tax

LL

Loeb & Loeb LLP

Tax: How Reform And Compliance Are Reshaping Deals

KL

Herbert Smith Freehills Kramer LLP

US And Cross-border Corporate Philanthropy Structures

United States Tax

GGI Global Alliance

Don’t Blame USPS For Missing Your Filing Or Payment Deadline!

United States Tax

DW

Dickinson Wright PLLC

Capital + Counterfactual = Income

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

IRS Provides Relief For Section 163(j) Elections

United States Tax

LL

Liskow & Lewis

Record-high 2026 Federal Tax Exemptions Expand Opportunities For New Yorkers To Permanently Reduce Future New York Estate Tax

United States Tax

SR

McDermott Will & Schulte

New International Tax Rules Reshape Planning For 2026

United States Tax

MG

MGO CPA LLP

Indiana Expands Tax Amnesty Program: New Law Adds Additional Eligible Tax Periods For Resolving Back Taxes

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Washington Legislature Adopts Income Tax And Changes To Estate Tax

United States Tax

KG

K&L Gates LLP

Federal Government Continues Anti-Fraud Enforcement In The Sports Industry And Signals Desire To Work Cooperatively With Organizations Under Investigation

United States Criminal

SJ

Steptoe LLP

Simpson Thacher Sustainability And ESG: Regulatory Update – March 2026

United States Commercial

ST

Simpson Thacher & Bartlett

Sanctions Update: March 9, 2026

Worldwide International

SJ

Steptoe LLP

What Every Multinational Should Know About…Managing The Aftermath Of The Supreme Court's IEEPA Tariff Decision (Part I)

United States International

FL

Foley & Lardner

What Europe's Renewable Energy Struggles Can Teach U.S. Regulators About Dispute System Design

United States Litigation

J

JAMS

No Income Taxes On Qualified Tips

On July 4, 2025, President Trump signed into law the legislation commonly referred to as the "One Big Beautiful Bill Act" (the OBBBA). This information memorandum addresses the OBBBA's enacted...

United States Tax

BS

Bond, Schoeneck & King PLLC

Inflation Adjustment Sends Federal Estate, Gift, GST Tax Exemptions Soaring

Following recent inflation adjustments, federal estate, gift, and generation-skipping transfer (GST) tax exemptions have soared to a record-high $15 million per person and $30 million per married couple.

United States Tax

SR

McDermott Will & Schulte

Nassau County ASIE Filings Due April 1, 2026

As we approach April Fools' Day 2026, commercial property owners in Nassau County are faced with a much less entertaining deadline on April 1st – the requirement to submit their Annual Statement...

United States Tax

FF

Farrell Fritz, P.C.

U.S. Federal Income Taxation Of Staking Rewards

Cahill Gordon & Reindel LLP is pleased to submit this memorandum on the U.S. federal income tax treatment of staking rewards.

United States Tax

CG

Cahill Gordon & Reindel LLP

2025 Tax Filings And Naturalization: Why A New Form 1040 Checkbox Matters

United States Immigration

Garfinkel Immigration Law Firm

Gettin' Salty Episode 72 | Oregon’s 2026 Short Session Debrief: Transportation, Conformity, And The Politics Of Tax Policy (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Fifth Circuit Hands A Big Win To Limited Partners

United States Tax

FB

FBT Gibbons

What To Know About The Expanded Senior Citizen Property Tax Exemption

United States Tax

BS

Bond, Schoeneck & King PLLC

California's Proposed 2026 Billionaire Tax Act: What You Need To Know

United States Tax

FL

Foley & Lardner

Frequently Overlooked Tax Considerations In M&A And Corporate Deals

United States Tax

Aa

Adams and Reese

Why You Need A Tax-Smart Treasury Strategy In Volatile Markets

United States Tax

MG

MGO CPA LLP

Washington State Tax Legislation—Not Every Ox Got Gored

United States Tax

BS

Ballard Spahr LLP

No $713 Million Deduction In Partnership Basis-Shifting Transaction

United States Tax

HK

Holland & Knight

2026 Estate Tax Update: $15M Exemption & OBBBA Rules

United States Tax

JP

Johnson, Pope, Bokor, Ruppel & Burns

Why You Need A Tax-Smart Treasury Strategy In Volatile Markets

In today's unpredictable market environment, treasury leaders are rethinking how to manage risk.

United States Tax

MG

MGO CPA LLP

Washington State Tax Legislation—Not Every Ox Got Gored

The 2026 "short" legislative session in Olympia is finally over, though few who participated are likely to describe the session as short given the long hours of debate.

United States Tax

BS

Ballard Spahr LLP

No $713 Million Deduction In Partnership Basis-Shifting Transaction

The U.S. Tax Court issued its decision in Otay Project LP v. Commissioner, sustaining the IRS' disallowance of more than $713 million in deductions attributable...

United States Tax

HK

Holland & Knight

2026 Estate Tax Update: $15M Exemption & OBBBA Rules

As we move forward into 2026, the landscape of estate planning has shifted significantly. With the enactment of the One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025...

United States Tax

JP

Johnson, Pope, Bokor, Ruppel & Burns

Mid-Market Tax Credit Changes To Watch In 2026

United States Tax

MG

MGO CPA LLP

New Prize Tax Rules Raise The 1099 Threshold For Sweepstakes And Contests

Among the many changes included in the One Big Beautiful Bill Act (OBBBA) is one relevant to brands and agencies running sweepstakes, contests, and other consumer promotions.

United States Tax

GA

Global Advertising Lawyers Alliance (GALA)

Treasury Proposes Clean Fuel Production Credit Guidance

On 4 February 2026, the US Department of the Treasury and the Internal Revenue Service (Treasury) released highly anticipated proposed regulations implementing the Section 45Z Clean Fuel Production...

United States Energy

KG

K&L Gates LLP

Treasury Department And IRS Provide Additional Corporate Alternative Minimum Tax Relief

The U.S. Department of the Treasury and IRS on February 18, 2026, issued Notice 2026-7 (Notice) – the fifth corporate alternative minimum tax (CAMT) notice since the end of the prior administration.

United States Tax

HK

Holland & Knight

Stock Options For Biotech Startups: What They Motivate And What They Don't

Stock options can help you conserve cash while bringing in great people early, when things move fast and every dollar matters. Once you start granting options, the legal, tax and governance details start to matter.

United States Tax

C

Crowley Law LLC

IRS Issues Interim Guidance On "Material Assistance" From A Prohibited Foreign Entity

United States Tax

MB

Mayer Brown

Florida Legislature Proposes Not To Conform To One Big Beautiful Bill Tax Relief Provisions

United States Tax

JW

Jones Walker

Opportunity Zones 2.0 – Live From The Land Of OZ

United States Real Estate

DM

Duane Morris LLP

"No Tax On Overtime" And "No Tax On Tips": Key Considerations For Employers

United States Employment

PR

Proskauer Rose LLP

IRS Issues Interim Guidance On Special Depreciation Allowance Under The OBBBA

United States Tax

LL

Liskow & Lewis

Pillar Two: Side-by-Side Safe Harbour And Impact On US MNEs – New York Office Snippet

United States Tax

LL

Loyens & Loeff

CAMT Guidance Catches Up To R&D Relief

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

What The Latest CAMT Guidance Means For Your Partnership Reporting

United States Tax

MG

MGO CPA LLP

Potential California Mandatory Worldwide Combination: Unintended Consequences

United States Tax

JW

Jones Walker

Top 10 Legal Issues Family Offices Should Prioritize In 2026

United States Tax

AF

ArentFox Schiff

Sale Of A Business To An ESOP – Key Tax Benefits

United States Tax

BS

Bond, Schoeneck & King PLLC

Understanding The Internal Revenue Code's "Augusta Rule"

United States Tax

Aa

Adams and Reese

Pillar Two: General Overview Of Side-by-Side Package – New York Office Snippet

United States Tax

LL

Loyens & Loeff

LDR Streamlines PTE Election Documentation Requirements

United States Tax

LL

Liskow & Lewis

Oregon Would Tax Oregonians (And Only Oregonians) On All Gain From The Sale Of QSBS Under Proposed Bill

United States Tax

BS

Ballard Spahr LLP

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Latest Videos

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Key Considerations For Companies Navigating Global Remote Work, Part 2: Taxes And Benefits (Podcast)

JL

Jackson Lewis P.C.

C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

C

Crowley Law LLC

Do You Know The Tax Changes To Come In 2025? Here's How To Prepare Right Now. (Video)

McDonald Hopkins

Ten Minute Interview: How To Avoid Paying Even More Taxes (Video)

FL

Foley & Lardner

Mayer Brown Microtalk: Excise Tax (Video)

MB

Mayer Brown

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