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.

What American Taxpayers Need To Know About IRS Employee Misconduct, Confidentiality Breaches, And Governance Accountability

The Internal Revenue Service administers the United States federal tax system and is entrusted with extensive powers to collect revenue, conduct audits, issue tax assessments, and enforce compliance.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

A&M Tax Policy Quarterly Outlook: Q4 2025

Our Global Tax Policy and Controversy (TPC) Group at A&M Tax is pleased to present the first edition of the A&M Tax Policy Quarterly Outlook (Q4 2025), providing insights for the period from October to December 2025.

United States Tax

AM

Alvarez & Marsal

Are Your Financial Reporting Valuations Compromising Your Tax Positions?

When it comes to completing a company's often extensive financial reporting requirements, it is easy to lose sight of the impact those valuations may have on the company's tax positions.

United States Tax

AC

Ankura Consulting Group LLC

Plan Maestro 2026

La presidenta de la República presentó el Plan Maestro 2026, el cual define la estrategia institucional en materia de atención al contribuyente...

United States Tax

GT

Greenberg Traurig, LLP

IRS Finalizes New Group Exemption Rules: What Exempt Organizations Need To Know

United States Tax

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Taft Stettinius & Hollister

Rolling QSBS Gains Under Section 1045? Don't Ignore Working Capital

United States Tax

FB

FBT Gibbons

One Big Beautiful Bill: New Tip Income Tax Rules Employers & Workers Need To Know

United States Employment

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Scarinci Hollenbeck LLC

Fifth Circuit Rejects IRS' 'Passive Investor' Test For Limited Partner Exception In Self-Employment Tax

United States Tax

SA

Skadden Arps Slate Meagher & Flom

Trump Accounts For Kids: Insights From Wall Street Journal On Savings Options

United States Tax

KR

Kaufman Rossin

California Market-based Sourcing Rules To Impact Asset Managers

United States Wealth Mgt

SR

McDermott Will & Schulte

The Impact Of The G7's Pillar Two Statement On U.S.-parented Multinational Groups

United States Tax

LL

Loyens & Loeff

New Court Decision Can Ease Self-Employment Taxes On Partnership And LLC Owners

United States Tax

N

Nossaman LLP

Déductibilité Fiscale Des Honoraires D'avocats Afférents À Une Opération De LBO

United States Tax

MB

Mayer Brown

Avoiding IRS Accuracy Penalties For A Substantial Underpayment Of Tax

United States Tax

FB

FBT Gibbons

The X Factor In Mediation Success: Why A Consistent Client Experience (CX) Fosters Trust

United States Litigation

J

JAMS

Federal Circuit: Priority Document That 'Broadly Outlines' Possible Structures Fails To Provide Adequate Written Description Support For Subgenus Of Linkers In Antibody-Drug Conjugate

United States IP

AG

Akin Gump Strauss Hauer & Feld LLP

How The GENIUS Act Is Reshaping Stablecoin Regulation And Emerging Financial Disputes

United States Litigation

J

JAMS

Signed, Sealed, But Not Delivered? Don't Wonder About Taxes Under New Postal Service Rules

United States Tax

N

Nossaman LLP

Colorado "Opt-Out" Litigation – Petition For Rehearing En Banc And Amicus Briefs In Support

United States Finance

BS

Ballard Spahr LLP

SECURE 2.0: Key Provisions And Tax Planning Implications For American Retirees

SECURE 2.0 strengthens the U.S. retirement system by expanding contribution opportunities, increasing flexibility for savers, and imposing new compliance obligations.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

2026 Crypto Tax Forecast: Hot With A High Chance Of Legislation

It's a new year, and cryptocurrency taxation is again the talk of the Hill. At the end of 2025, Congressmen Steven Horsford (D-NV) and Max Miller (R-OH) introduced a bipartisan discussion draft (the "Discussion Draft") with extensive cryptocurrency tax proposals.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Treasury Dusts Off The Rulebook For Sovereign Wealth Funds

Late in 2025, Treasury and the IRS released a guidance package under Section 892 of the Internal Revenue Code, which exempts foreign governments—including sovereign wealth funds—from tax on certain income derived from passive U.S. investments.

United States Finance

CW

Cadwalader, Wickersham & Taft LLP

Please Mister Postman: New Postmark Rules May Complicate Filing Deadlines

Effective December 24, 2025, the United States Postal Service finalized new regulations governing postmarks "clarifying" that postmarks are not necessarily indicative of the date an item was mailed or received by the Postal Service.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Section 83(b) Elections: Why Founders Who Expect Their Company To Succeed Need To Pay Attention Early

United States Commercial

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Crowley Law LLC

100% Bonus Depreciation Returns — Are You Using The Right Strategy?

United States Commercial

MG

MGO CPA LLP

Treasury Issues Transition Guidance For Taxpayers With One-month Deferral Elections

United States Tax

SR

McDermott Will & Schulte

Fifth Circuit Overrules Tax Court, Providing Major Victory For Limited Partners On Self-Employment Tax

United States Tax

AG

Akin Gump Strauss Hauer & Feld LLP

Sales And Use Tax 2026 Updates In North Carolina: What Business Owners Need To Know

United States Tax

YM

Young Moore and Henderson

Governor Hochul Proposes $150 Million Boost To Broadway's Tax Incentives

United States Strategy

LB

Lewis Brisbois Bisgaard & Smith LLP

How To Ensure Compliance With Spot Exchange Rate Requirements Under U.S. Federal Tax Law

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Importing Or Exporting More Than $10,000 In Cash? U.S. Reporting Laws, Federal Penalties, And Disclosure Considerations

United States Tax

RS

Rotfleisch & Samulovitch P.C.

The Relevance Of Relevance And The Economic Substance Doctrine

United States Tax

RP

Ruchelman PLLC

Fifth Circuit Rules That Soroban Was Incorrectly Decided And SECA Tax Exception Applies To Limited Partners With Limited Liability Regardless Of Activities

United States Tax

ST

Simpson Thacher & Bartlett

SECURE 2.0: Key Provisions And Tax Planning Implications For American Retirees

SECURE 2.0 strengthens the U.S. retirement system by expanding contribution opportunities, increasing flexibility for savers, and imposing new compliance obligations.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Importing Or Exporting More Than $10,000 In Cash? U.S. Reporting Laws, Federal Penalties, And Disclosure Considerations

Transporting cash into or out of the United States is legal, but it is subject to strict federal reporting rules that are actively enforced.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

The Relevance Of Relevance And The Economic Substance Doctrine

The economic substance doctrine in the U.S. has its roots in case law that aimed to deny tax benefits generated from certain abusive transactions entered into solely or primarily to obtain tax benefits.

United States Tax

RP

Ruchelman PLLC

Fifth Circuit Rules That Soroban Was Incorrectly Decided And SECA Tax Exception Applies To Limited Partners With Limited Liability Regardless Of Activities

On January 16, 2026, in Sirius Solutions LLLP, v. Commissioner ("Sirius") the Fifth Circuit court of appeals ruled that for purposes of the self-employment tax exception that applies to a limited partner's distributive share of partnership income...

United States Tax

ST

Simpson Thacher & Bartlett

Supplementary Law No. 225/2026: Taxpayers' Defense Code

United States Tax

MB

Mayer Brown

SECURE 2.0: Key Provisions And Tax Planning Implications For American Retirees

SECURE 2.0 strengthens the U.S. retirement system by expanding contribution opportunities, increasing flexibility for savers, and imposing new compliance obligations.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Fifth Circuit Rejects Government's "Passive Investor" Test For Limited Partner Exception

The U.S. Court of Appeals for the Fifth Circuit issued a pivotal decision in Sirius Solutions, L.L.L.P. v. Commissioner on January 16, 2026, rejecting the government's "passive investor" test and instead finding that a "limited partner" is a partner in a state-law limited partnership with limited liability.

United States Tax

HK

Holland & Knight

Global Equity Plan Reporting Obligations For Calendar-Year 2026: Part One

Global equity plans are complex, and their administration requires collaboration across multiple departments, including legal, human resources, payroll, and tax.

United States Tax

SR

McDermott Will & Schulte

Fifth Circuit Limits Tax Court's Authority To Recharacterize State-Law Limited Partners For Self-Employment Tax Purposes

The U.S. Court of Appeals for the Fifth Circuit ruled that state-law limited partners are exempt from self-employment taxes on their distributive shares of partnership income without being subjected to a fact-intensive...

United States Tax

LL

Liskow & Lewis

New Case Gives Roadmap For Avoiding Self-Employment Tax

United States Tax

GG

Greenberg Glusker Fields Claman & Machtinger

Maximizing OBBBA Bonus Depreciation In Producing Oil And Gas Property Acquisitions

United States Tax

LL

Liskow & Lewis

FEOC Rules For Clean Energy Tax Credits

Worldwide Energy

B

Bracewell

IRS Publishes 100% Bonus Depreciation Guidance

United States Tax

LL

Liskow & Lewis

Unlocking The UPREIT Structure: A Comprehensive Guide To LTIP Units As Currency For Incentive Equity Awards

United States Tax

GP

Goodwin Procter LLP

IRS Criminal Voluntary Disclosure Program (VDP) Changes Take Effect In Early 2026: How Crypto Tax Disclosures And FATCA Reporting Obligations Affect U.S. Tax Compliance

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Deadlines Approaching For Reporting 2025 ISO Exercises And ESPP Share Transfers

United States Tax

GP

Goodwin Procter LLP

IRS Releases Final And Proposed Regulations Affecting The Taxation Of Foreign Governments

United States Tax

SR

McDermott Will & Schulte

IRS Signals Continued Enforcement With New Conservation Easement Settlement Offer

United States Tax

PL

Polsinelli LLP

Asia Tax Bulletin - Winter 2025/2026

MB

Mayer Brown

How The IRS Handles Tax-Free Corporate Distributions Under U.S. Tax Law

United States Tax

RS

Rotfleisch & Samulovitch P.C.

U.S. Cryptocurrency Tax Losses And Business-Style Trading: How Ordinary Loss And Capital Loss Are Treated Under U.S. Tax Law

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How Cryptocurrency Losses Are Taxed In The United States And Canada: Capital Losses vs Business Losses, Respectively

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Estate Planners Navigate New Terrain With Creator Economy

United States Family

GG

Greenberg Glusker Fields Claman & Machtinger

As The 2026 Tax Season Begins, A Reminder Of Your Rights As A Taxpayer

United States Tax

FF

Farrell Fritz, P.C.

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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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