Resources for Trusts and Estates

Daily Tax Update - January 23, 2018: JCT Estimates Costs of Delaying Health Taxes

Daily Tax Update - January 22, 2018: Senate Moves to End Three-Day Government Shutdown

Daily Tax Update - January 19, 2018: IRS Issues Additional Guidance Under Section 965

Daily Tax Update - January 17, 2018: House Republicans Introduce Continuing Resolution

Daily Tax Update - January 16, 2018: Panama Joins Common Reporting Standard Convention

Daily Tax Update - January 12, 2018: Supreme Court Grants Review in Internet Sales and Use Tax Case

Daily Tax Update - January 11, 2018: IRS Releases Early Withholding Tables

Daily Tax Update - January 10, 2018: Vern Buchanan to Serve as Tax Policy Subcommittee Chair

Daily Tax Update - January 9, 2018: Senator Whitehouse to Join Senate Finance Committee

Daily Tax Update - January 5, 2018: Department of the Treasury Releases Boycott List

Daily Tax Update - January 4, 2018: AICPA Requests Delay to Partnership Audit Regime

Daily Tax Update - January 2, 2018: Senator Orrin Hatch Announces Retirement

Daily Tax Update - December 29, 2017: IRS Releases Final Regulations on Electing Out of the Partnership Audit Regime

Daily Tax Update - December 27, 2017: IRS Guidance Regarding Property Taxes

Daily Tax Update - December 26, 2017: IRS Developing Withholding Guidance for 2018 Tax Year

Daily Tax Update - December 22, 2017: President Trump Signs Tax Reform Bill

Daily Tax Update - December 21, 2017: Final Copy of Tax Reform Bill Released

Daily Tax Update - December 20, 2017: Tax Reform Bill Passes Senate and House

Daily Tax Update - December 19, 2017: House Passes Final Tax Reform Bill

Daily Tax Update - December 18, 2017: IRS Issues Proposed Regulations on Foreign Currency Gains

Daily Tax Update - December 16, 2017: Conference Committee Tax Bill Released

Daily Tax Update - December 15, 2017: Conference Committee Tax Bill Released

Daily Tax Update - December 14, 2017: Negotiations Continue on Tax Reform Package

Daily Tax Update - December 13, 2017: Conference Committee on Tax Reform Bill Begins

Daily Tax Update - December 12, 2017: EU Parliament Introduces EU-Wide Penalties for Money Laundering

Daily Tax Update - December 11, 2017: Treasury Analysis Asserts Tax Cuts Will Pay for Themselves

Daily Tax Update - December 8, 2017: Chairman Brady Announces Tax Cuts and Jobs Act Conference Meeting

Daily Tax Update - December 7, 2017: Senate Votes to Begin Conference on Tax Bill

Daily Tax Update - December 6, 2017: OECD Releases Comments on Draft Toolkit for Taxation of Offshore Indirect Transfers

Daily Tax Update - December 5, 2017: House Votes to Send Tax Bill to Conference

Daily Tax Update - December 4, 2017: Congressional Budget Office Releases Cost Estimate of Senate Tax Bill

Daily Tax Update - December 2, 2017: Senate Passes Tax Bill

Daily Tax Update - November 30, 2017: Senate Introduces Substitute Amendment

Daily Tax Update - November 29, 2017: Senate Votes to Begin Debate on House Tax Reform Bill

Daily Tax Update - November 28, 2017: Senate Tax Bill Passes Budget Committee

Daily Tax Update - November 27, 2017: Congressional Budget Office Releases Cost Estimate of Senate Tax Bill

Daily Tax Update - November 22, 2017: Joint Committee Releases Analysis of Senate Bill

Daily Tax Update - November 21, 2017: Senate Finance Committee Releases Tax Bill

Daily Tax Update - November 20, 2017: Senate Finance Releases Summary of Tax Reform Proposal

Daily Tax Update - November 17, 2017: Senate Finance Committee Approves Tax Reform Proposal

Daily Tax Update - November 16, 2017: House Passes Tax Cuts and Jobs Act

Daily Tax Update - November 15, 2017: Hatch Releases Modified Mark of Tax Reform Proposal

Daily Tax Update - November 14, 2017: Senate Continues Markup of Tax Reform Proposal

Daily Tax Update - November 13, 2017: Senate Begins Markup of Tax Reform Proposal

Daily Tax Update - November 10, 2017: Senate Finance Releases Tax Reform Proposal

Daily Tax Update - November 9, 2017: Ways and Means Committee Passes Bill With Manager's Amendment

Daily Tax Update - November 8, 2017: CBO Estimates Cost of Chairman’s Amendment in the Nature of a Substitute to the Tax Cuts and Jobs Act

Daily Tax Update - November 7, 2017: Ways and Means Committee Continues Markup of Tax Reform Bill

Daily Tax Update - November 6, 2017: Ways and Means Committee Begins Markup of Tax Reform Bill

Daily Tax Update - November 3, 2017: Chairman Brady Releases Mark of House Tax Reform Bill

Daily Tax Update - November 2, 2017: Ways and Means Committee Releases Text of Tax Reform Bill

Daily Tax Update - November 1, 2017: Ways and Means Committee Ranking Member Neal Requests Delay of Tax Reform Bill Markup

Daily Tax Update - October 31, 2017: IRS Announces Additional Relief to IRAs and for Victims of Hurricane Maria and California Wildfires

Daily Tax Update - October 30, 2017: Miscellaneous Guidance

Daily Tax Update - October 27, 2017: Revised Cost-of-Living Adjustment

Daily Tax Update - October 26, 2017: House Passes Senate Budget Resolution

Daily Tax Update - October 25, 2017: EU Advocate General Proposes Dutch Earnings Stripping Rule Is Precluded by EU Treaty

Daily Tax Update - October 24, 2017: OECD Releases Guidance on Collection of VAT on Cross-Border Sales

Daily Tax Update - October 20, 2017: Treasury, IRS Release 2017-2018 Priority Guidance Plan

Daily Tax Update - October 19, 2017: IRS and Treasury Withdraw Political Subdivision Regulations

Daily Tax Update - October 18, 2017: OECD Announces Public Consultation on Transfer Pricing Matters

Daily Tax Update - October 17, 2017: IRS and Treasury Withdraw Estate Valuation Regulations

Daily Tax Update - October 16, 2017: Senate Budget Committee Releases Budget Resolution Report

Daily Tax Update - October 13, 2017: IRS Announces Changes to Private Letter Request Rulings

Daily Tax Update - October 12, 2017: House Judiciary Committee Approves Bill Protecting Taxpayer Access to the Courts

Daily Tax Update - October 11, 2017: OECD Releases Country-by-Country Reporting Implementation Status, Exchange Relationships Between Tax Administrators

Daily Tax Update - October 10, 2017: European Council Approves New System for Resolving Double Taxation Disputes Between Member States

Daily Tax Update - October 6, 2017: OECD Releases Comments on Draft BEPS Action 7, Action 10 Guidance

Daily Tax Update - October 5, 2017: TIGTA Releases Report on Criteria for Tax-Exempt Applications Review

Daily Tax Update - October 4, 2017: European Commission Proposes Extensive Reform of EU VAT Rules

Daily Tax Update - October 3, 2017: Senate Finance Committee Holds Hearing on International Tax Reform

Daily Tax Update - October 2, 2017: Hearing on International Tax Reform Scheduled for Tomorrow

Daily Tax Update - September 29, 2017: Senate Republicans Release Budget Resolution

Daily Tax Update - September 27, 2017: 'Big Six' Release Tax Reform Framework

Daily Tax Update - September 26, 2017: IRS Offers Tax Relief for Hurricane Victims

Daily Tax Update - September 25, 2017: IRS Issues FATCA Taxpayer Identification Number Guidance

Daily Tax Update - September 22, 2017: IRS Issues Guidance for Allowance of Credit for Increasing Research Activities

Daily Tax Update - September 21, 2017: IRS Announces Letter Ruling Program for Tax-Free Stock Distributions

Daily Tax Update - September 20, 2017: OECD Releases IT Tools to Support Exchange of Tax Information

Daily Tax Update - September 19, 2017: Senate Finance Committee Holds Hearing on Business Tax Reform

Daily Tax Update - September 18, 2017: IRS Issues Proposed Regulations Allowing Use of Truncated SSNs on W-2s

Exempt Organizations Advisory - IRS Provides Guidance on Reliance Standards for Equivalency Determinations
September 15, 2017
Daily Tax Update - September 14, 2017: House Passes 2018 Funding Package

Daily Tax Update - September 13, 2017: Ways and Means Holds Hearing on Taxpayer Dispute Resolution Process

Daily Tax Update - September 12, 2017: IRS Gives Tax Relief to Victims of Hurricane Irma

Daily Tax Update - September 11, 2017: Tax Court Rules on Deceased Spousal Unused Exclusion

Daily Tax Update - September 8, 2017: House Passes Short-Term Debt Deal

Daily Tax Update - September 7, 2017: Senate Passes Short-Term Debt Deal

Daily Tax Update - September 6, 2017: Rep. Reichert Announces Retirement

Daily Tax Update - September 5, 2017: IRS Grants Special Relief for Employer Leave-Based Donations

Daily Tax Update - September 1, 2017: IRS Grants Penalty Relief to Partnerships

Daily Tax Update - August 31, 2017: IRS Extends Temporary Relief for Certain Closed Defined Benefit Plans

Daily Tax Update - August 30, 2017: President Trump Renews Call for Tax Reform

Daily Tax Update - August 28, 2017: UN Appoints Members of Committee of Experts on International Cooperation in Tax Matters

Daily Tax Update - August 21, 2017: US Tax Court Invalidates Micro-Captive Arrangement

Daily Tax Update - August 25, 2017: IRS Extends Arbitrage Overpayment Claim Deadline

Daily Tax Update - August 24, 2017: Court Orders IRS to Refund Tax Shelter Penalty

Daily Tax Update - August 22, 2017: Chevron Australia Ends Transfer Pricing Appeal

Daily Tax Update - August 18, 2017: Sixth Circuit Affirms Dismissal of FATCA Challenge

Daily Tax Update - August 17, 2017: Minnesota Supreme Court Permits Medtronic Shareholders to Proceed With Claims Related to Inversion

Daily Tax Update - August 16, 2017: Miscellaneous Guidance

Daily Tax Update - August 15, 2017: IRS Prevails in Treaty Benefits Case

Daily Tax Update - August 14, 2017: OECD Releases Comments on Draft Contents of 2017 Update to OECD Model Tax Convention

Daily Tax Update - August 11, 2017: House Freedom Caucus Introduces Petition to Force Vote on ‘Clean’ ACA Repeal

Daily Tax Update - August 8, 2017: Energy Department Issues Report on Wind Technologies

Daily Tax Update - August 7, 2017: IRS Prevails in ‘Son-of-BOSS’ Tax Court Case

Daily Tax Update - August 4, 2017: President Trump Sends Two US Tax Court Nominations to the Senate

Daily Tax Update - August 3, 2017: Senate Unanimously Approves David Kautter for Assistant Secretary of Tax Policy

Daily Tax Update - August 2, 2017: Lawmakers Ask Treasury to Withdraw a Portion of Proposed Regulations for Section 199 Deduction

Daily Tax Update - August 1, 2017: Senate Democrats Sign Letter Outlining Conditions Necessary to Support Tax Reform Efforts

Daily Tax Update - July 28, 2017: Treasury Announces One-Year Delay in Applying the 385 Regulations

Daily Tax Update - July 27, 2017: Joint Statement on Tax Reform Released

Daily Tax Update - July 26, 2017: Senate Votes on Affordable Care Act Repeal Proposals

Daily Tax Update - July 25, 2017: Senate Passes Motion to Proceed With ACA Repeal Efforts

Daily Tax Update - July 24, 2017: IRS Office of Appeals to Offer Virtual Conference Option

Daily Tax Update - July 20, 2017: Finance Committee Unanimously Advances Kautter Nomination

Daily Tax Update - July 19, 2017: Ways and Means Holds Hearing on Tax Reform, Announces Hearing on Record Retention

Daily Tax Update - July 18, 2017: OECD Releases Additional Guidance on Country-by-Country Reporting

Daily Tax Update - July 14, 2017: Tax Court Rejects IRS Revenue Ruling 91-32 Approach to Determining ECI on Disposition of Partnership Interest

Daily Tax Update - July 13, 2017: Senate Republicans Release Revised Healthcare Legislation

Daily Tax Update - July 12, 2017: Proposed ‘No Net Value’ Regulations Withdrawn

Daily Tax Update - July 11, 2017: OECD Releases Updates to Transfer Pricing Guidelines, Model Treaty

Daily Tax Update - July 7, 2017: Treasury Releases Guidance Identifying Regulations for Burden Reduction

Daily Tax Update - July 6, 2017: House Ways and Means Tax Policy Subcommittee Announces Tax Reform Hearing

Daily Tax Update - July 5, 2017: OECD Releases Report to G20 Leaders, Public Comments on Draft BEPS Action 8 Guidance

Daily Tax Update - June 30, 2017: IRS Releases Country-by-Country Reporting Pages on Website

Daily Tax Update - June 29, 2017: IRS Releases Guidelines for Streamlined 501(c)(3) Application Process

Daily Tax Update - June 28, 2017: Administration Nominates Senate Finance Committee Staff Director for Treasury Position

Daily Tax Update - June 27, 2017: Senate Delays Vote on Health Bill

Daily Tax Update - June 26, 2017: Supreme Court Declines to Hear FTC Generator, Excise Tax Cases

Daily Tax Update - June 23, 2017: Senators Introduce Energy Tax Credit Extenders Bill

Daily Tax Update - June 22, 2017: Senate Affordable Care Act Repeal Bill Released

Daily Tax Update - June 21, 2017: House Passes Mobile Workforce Bill

Daily Tax Update - June 20, 2017: Speaker Ryan Urges Comprehensive Tax Reform

Daily Tax Update - June 16, 2017: Chairman Hatch Calls for Public Comments on Tax Reform

Daily Tax Update - June 15, 2017: Ways and Means Approves Nuclear Energy Tax Credit Bill

Daily Tax Update - June 14, 2017: Nuclear Energy Tax Credit Bill Scheduled for Markup

Daily Tax Update - June 13, 2017: IRS Re-Releases Partnership Audit Proposed Regs

Daily Tax Update - June 9, 2017: Miscellaneous Guidance

Daily Tax Update - June 7, 2017: Kansas Legislature Overrides Tax Package Veto

Daily Tax Update - June 2, 2017: Thailand Joins BEPS Inclusive Framework

Daily Tax Update - May 25, 2017: Secretary Mnuchin Testifies Before Finance Committee on FY18 Budget

Daily Tax Update - May 24, 2017: Secretary Mnuchin Testifies at House Ways and Means Committee Hearing on FY18 Budget

Daily Tax Update - May 23, 2017: White House Releases FY 2018 Budget Proposal

Daily Tax Update - May 22, 2017: Witnesses Announced for Border Adjustments Hearing

Daily Tax Update - May 19, 2017: National Taxpayer Advocate Testifies on IRS Reform

Daily Tax Update - May 18, 2017: Ways and Means Committee Holds Hearing on Tax Reform

Daily Tax Update - May 17, 2017: Ways and Means Committee to Hold Hearing on Border Adjustments

Daily Tax Update - May 16, 2017: EU Court of Justice Rules EU Countries Must Allow Court Challenges to Tax Information Exchange Requests

Daily Tax Update - May 15, 2017: Chief Special Trial Judge Peter Panuthos to Step Down

Daily Tax Update - May 11, 2017: House Ways and Means Committee to Hold Hearing on Tax Reform

Daily Tax Update - May 9, 2017: IRS to Resume Issuing PLRs for Deals Involving Debt Issued Pre-Spinoff

Daily Tax Update - May 5, 2017: Senator Wyden Announces Clean Energy for America Act

Daily Tax Update - May 4, 2017: House Passes Bill to Repeal and Replace the Affordable Care Act

Daily Tax Update - May 3, 2017: House Passes Spending Bill to Fund Government

Daily Tax Update - May 2, 2017: Sen. Wyden Releases Modernization of Derivatives Tax Act

Daily Tax Update - May 1, 2017: Congressional Omnibus Spending Deal Continues IRS Funding at 2016 Levels

Daily Tax Update - April 28, 2017: Congress Passes Continuing Resolution to Avoid Shutdown

Daily Tax Update - April 26, 2017: Trump Administration Unveils Principles of Tax Reform Plan

Daily Tax Update - April 24, 2017: Trump, Mnuchin Discuss Tax Reform

Daily Tax Update - April 21, 2017: Executive Order Instructs Review of Significant 2016 Tax Regulations

Daily Tax Update - April 19, 2017: IMF Releases Reports on Financial Stability and World Economic Outlook

Daily Tax Update - April 18, 2017: IRS Publishes Applicable Interest Rates for May

Daily Tax Update - April 12, 2017: IRS Issues Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates

Daily Tax Update - April 11, 2017: Miscellaneous Guidance

Daily Tax UPdate - April 6, 2017: OECD Releases Additional Guidance on Country-by-Country Reporting, Common Reporting Standard FAQs

Daily Tax Update - April 5, 2017: FinCEN Releases Advisory on FATF-Identified Jurisdictions with AML/CFT Deficiencies

Daily Tax Update - April 3, 2017: TIGTA Report Finds IRS Overpaid, Underpaid Staff

Daily Tax Update - March 31, 2017: Department of the Treasury Releases Boycott List

Daily Tax Update - March 30, 2017: IRS Issues Guidance on Payroll Tax Credit Election

Daily Tax Update - March 29, 2017: House Committee Holds Hearing on Energy Tax Policy

Daily Tax Update - March 28, 2017: Senators Introduce Tax Parity Bill for Pass-Throughs

Daily Tax Update - March 27, 2017: Annual Advance Pricing and Mutual Agreement Program Report Released

Daily Tax Update - March 24, 2017: House Republicans Pull American Health Care Act

Daily Tax Update - March 23, 2017: Amazon Wins Transfer Pricing Dispute

Daily Tax Update - March 22, 2017: Representatives Introduce Bill to Reform Low-Income Housing Credit

Daily Tax Update - March 21, 2017: House Republicans Introduce Amendments to American Health Care Act

Daily Tax Update - March 20, 2017: IRS Makes Changes to the Fast Track Settlement Program

Daily Tax Update - March 17, 2017: Senators Introduce Bill to Support US Manufacturers

Daily Tax Update - March 15, 2017: President Announces Key Treasury Picks

Daily Tax Update - March 14, 2017: Russian Debt Transaction Lacked Economic Substance

Daily Tax Update - March 13, 2017: CBO Releases Scores for AHCA

Daily Tax Update - March 10, 2017: IRS Publishes Update for Interest Rates, Yield Curves, and Segment Rates

Daily Tax Update - March 9, 2017: Two House Committees Approve Healthcare Legislation

Daily Tax Update - March 8, 2017: Ways and Means Holds Markup of Affordable Care Act Repeal and Replace Legislation

Daily Tax Update - March 7, 2017: JCT Releases Estimates of Repeal and Replace Legislation

Daily Tax Update - March 6, 2017: Ways and Means Releases Healthcare Repeal and Replace Legislation

Daily Tax Update - March 1, 2017: President Trump Addresses Joint Session of Congress

Daily Tax Update - February 27, 2017: IRS Criminal Investigation Division Annual Report Notes Decline in New Investigations

Daily Tax Update - February 24, 2017: IRS Issues Draft Instructions for Country-By-Country Reporting of Global Income

Daily Tax Update - February 23, 2017: IRS Clarifies Form 1042-S Requirements for Withholding Agents

Daily Tax Update - February 22, 2017: WTO Trade Facilitation Agreement Takes Effect

Daily Tax Update - February 16, 2017: Gorsuch Hearing to Begin March 20

Daily Tax Update - February 15, 2017: Treasury Department Announces Appointment of Chief of Staff

Daily Tax Update - February 14, 2017: Mnuchin Sworn in as Treasury Secretary

Daily Tax Update - February 13, 2017: Senate to Vote on Mnuchin's Nomination

Daily Tax Update - February 10, 2017: Senate Confirms Price to Lead Department of Health and Human Services

Daily Tax Update - February 9, 2017: Trump Administration to Release Tax Overhaul

Daily Tax Update - February 8, 2017: IRS Clarifies Filing Extension Eligibility for Calendar Year C Corporations

Daily Tax Update - February 7, 2017: Representative Chu Joins Ways and Means Committee

Daily Tax Update - February 6, 2017: OIRA Issues Interim Guidance for Implementing Section 2 of the Two-for-One Regulation Executive Order

Daily Tax Update - February 3, 2017: IRS LB&I Division Releases Practice Unit for Basket Transactions

Daily Tax Update - February 1, 2017: OECD Releases BEPS Peer Review Documents

Daily Tax Update - January 31, 2017: IRS Announces Rollout of LB&I Campaigns

Daily Tax Update - January 30, 2017: President Trump Signs Executive Order on Regulatory Process

Daily Tax Update - January 17, 2017: GAO Releases Report on BEPS Country-by-Country Guidance

Daily Tax Update - January 24, 2017: Ways and Means Holds Hearing on Individual Mandate

Daily Tax Update - January 23, 2017: Regulatory Freeze Takes Effect

Daily Tax Update - January 19, 2017: Senate Finance Committee Holds Confirmation Hearing for Treasury Secretary Nominee

Daily Tax Update - January 18, 2017: IRS Releases Proposed Rules for New Centralized Partnership Audit Regime

Daily Tax Update - January 17, 2017: IRS Releases Final Regulations on REITs Effecting General Utilities Doctrine Appeal

Daily Tax Update - January 13, 2017: IRS Releases Inversions Regulations Package

Daily Tax Update - January 11, 2017: House Democrats Announce Ways and Means Subcommittee Assignments

Daily Tax Update - January 10, 2017: National Taxpayer AdvocateAnnual Report Recommends Simplified Tax Code and Taxpayer-Centric Focus

Daily Tax Update - January 9, 2017: Senator Van Hollen Submits ACA Amendment Preventing Reduction of Premium Tax Credits

Daily Tax Update - January 6, 2017: IRS Issues Guidance on Closing of Estate Examinations

Daily Tax Update - January 5, 2017: Joint Committee on Taxation Publishes List of Expiring Tax Provisions

Daily Tax Update - January 4, 2017: IRS Issues Guidance on Information Reporting Safe Harbor

Daily Tax Update - January 3, 2017: IRS Issues FATCA Regulations

Daily Tax Update - December 30, 2016: IRS Issues Guidance on FATCA Compliance

Daily Tax Update - December 29, 2016: IRS Issues Final Regulations on Reporting Certain Gambling Winnings

Daily Tax Update - December 28, 2016: IRS Proposes Changes to Nuclear Decommissioning Fund Regulations

Daily Tax Update - December 27, 2016: IRS Issues Final Regulations on PFIC Ownership

Daily Tax Update - December 22, 2016: Foreign Currency Guidance Effective Dates Modified

Daily Tax Update - December 20, 2016: Treasury, IRS Extend Waiver Eligibility for Final Tangible Property Regs

Daily Tax Update - December 19, 2016: US Wins Appeals in Santander STARS Case

Daily Tax Update - December 16, 2016: IRS, Treasury Issue Temporary and Proposed Regulations for Tax-Free Spin-Offs Under Sections 355(e) and 355(f)

Daily Tax Update - December 15, 2016: IRS, Treasury Issue Final Regulations on Treatment of Foreign Goodwill and Going Concern Value in Outbound Transfers

Daily Tax Update - December 14, 2016: Treasury, IRS Issue Final Regulations on Health Insurance Premium Tax Credit

Daily Tax Update - December 13, 2016: Mazur to Join Urban-Brookings Tax Policy Center

Daily Tax Update - December 12, 2016: IRS Issues Final Regulations on Reporting for Foreign-Owned US Entities

Daily Tax Update: December 8, 2016: IRS Issues Regulations on Issue Price Definition for Tax-Exempt Bonds

Daily Tax Update - December 7, 2016: Joint Committee on Taxation Issues Summary of 2016 Tax Corrections Act

Daily Tax Update - December 6, 2016: IRS Issues Temporary Regulations on Covered Asset Acquisitions

Daily Tax Update - December 5, 2016: OECD Releases Additional Guidance as Part of its Base Erosion & Profit Shifting Initiative

Daily Tax Update - December 2, 2016: IRS to Modify 'Triangular Reorganizations' Rules

Daily Tax Update - December 1, 2016: Treasury Releases Current International Boycott List

Daily Tax Update - November 30, 2016: Steven Mnuchin Tapped for Treasury Secretary

Daily Tax Update - November 29, 2016: IRS Announces Staffing Changes

Daily Tax Update - November 28, 2016: WTO Finds US Violated International Trade Rules

Daily Tax Update - November 23, 2016: Updates to Minimum Present Value Requirements for Defined Benefit Plan Distributions Issued

Daily Tax Update - November 22, 2016: IRS Proposes Regulations Regarding Fractions Rule

Daily Tax Update - November 21, 2016: IRS Announces New Information Document Request Management Process for Tax-Exempt and Government Entities

Daily Tax Update - November 18, 2016: IRS Extends Due Dates for Certain ACA Information-Reporting Requirements

Daily Tax Update - November 17, 2016: Sens. Hatch, Wyden Introduce Retirement Savings Bills

Daily Tax Update - November 16, 2016: Treasury, IRS Issue Correction to Final and Temporary Regulations on Partnership Liabilities and Disguised Sales

Daily Tax Update - November 15, 2016: IRS Opens Registration for Health Coverage Tax Credit Advance Payment Program

Daily Tax Update - November 14, 2016: European Parliament Committee Holds Public Hearing on Money Laundering, Tax Evasion

Daily Tax Update - November 9, 2016: IRS Eliminates 36-Month Non-Payment Testing Rule

Daily Tax Update - November 8, 2016: UK Taskforce Launches Criminal and Civil Investigations Into Panama Papers

Daily Tax Update - November 4, 2016: IRS Appeals Chief Clarifies Appeals Process Changes

Daily Tax Update - November 3, 2016: TIGTA Releases Report on Transfer Pricing Audits

Daily Tax Update - November 2, 2016: IRS Issues Final Regulations on Controlled Foreign Corporations

Daily Tax Update - November 1, 2016: IRS Identifies Micro-Captive Transactions as Transactions of Interest

Daily Tax Update - October 31, 2016: OECD Calls on Taxpayers to Provide Input on MAP Experience in US, Other Jurisdictions

Daily Tax Update - October 28, 2016: Tri-Agency Rules Address Definitions of Short-Term Insurance and Excepted Benefits

Daily Tax Update - October 27, 2016: Miscellaneous Guidance

Daily Tax Update - October 26, 2016: TIGTA Report Finds Taxpayers are Avoiding Billions of Dollars in Backup Withholding

Daily Tax Update - October 25, 2016: European Commission Publishes Major Corporate Tax Reform Proposals

Daily Tax Update - October 24, 2016: IRS Proposes Increase to User Fee for Enrolled Agent Examination

Daily Tax Update - October 21, 2016: IRS Offshore Voluntary Compliance Efforts Result in Collection of More Than $10 Billion

Daily Tax Update - October 20, 2016: First Series of Bilateral Automatic Exchange Relationships Established as Further Step to Implement OECD CRS

Daily Tax Update - October 19, 2016: Senator Wyden Requests Reports on Panama Papers Filings

Daily Tax Update - October 18, 2016: Social Security Announces Increase to Benefits, Wage Base

Daily Tax Update - October 17, 2016: Panama Hires Public Relations Firm to Manage Panama Papers Fallout

Daily Tax Update - October 13, 2016: Treasury Releases Final and Temporary Earnings Stripping Regulations

Daily Tax Update - October 12, 2016: Proposed Regulations Would Raise User Fees for Offers in Compromise

Daily Tax Update - October 11, 2016: US Supreme Court Denies Review of State Tax Apportionment Case

Daily Tax Update - October 5, 2016: Ways and Means Republicans Urge Delay in Issuing Earnings-Stripping Regulations

Daily Tax Update - October 4, 2016: Treasury, IRS Issue Regulations on Partnership Liabilities and Disguised Sales

Daily Tax Update - October 3, 2016: IRS Issues Final Regulations on Research Credit for Internal Use Software

Daily Tax Update - September 30, 2016: Reps. Brady, Neal Release Updated Estimate of Total Amount of Untaxed Offshore Earnings

Daily Tax Update - September 29, 2016: Senators Introduce Bill to Block Proposed Estate Tax Rules

Daily Tax Update - September 28, 2016: Senate Passes Continuing Resolution

Daily Tax Update - September 27, 2016: IRS Provides Guidance on Qualifications for RICs

Daily Tax Update - September 26, 2016: IRS Selects Contractors to Begin Private Debt Collection

Daily Tax Update - September 22, 2016: House Passes Bill to Exempt Olympic Medals From Income

Daily Tax Update - September 21, 2016: Former Attorney Loses Appeal on Tax Evasion Case

Daily Tax Update - September 19, 2016: Tax Court Rules Exelon Transactions are Loans

Daily Tax Update - September 16, 2016: Hatch, Brady Send Letters to Solar Energy Companies Regarding Use of Energy-Related Tax Provisions

Daily Tax Update - September 15, 2016: Treasury, IRS Issue Foreign Tax Credit Guidance Regarding Foreign-Initiated Adjustments

Daily Tax Update - September 14, 2016: European Parliament Members Debate European Commission Ruling Regarding Ireland's Tax Deal With Apple

Daily Tax Update - September 13, 2016: OECD Issues Working Paper on R&D Tax Policy

Daily Tax Update - September 9, 2016: OECD Releases Public Comments on BEPS Discussion Drafts

Daily Tax Update - September 8, 2016: Treasury Finalizes Partial Annuity Rules for Defined Benefit Plans

Daily Tax Update - September 7, 2016: GAO Releases Report on IRS Taxpayer Guidance

Daily Tax Update - September 6, 2016: Ways and Means Announces Oversight Subcommittee Hearing on Tax-Exempt Endowments in Higher Education

Daily Tax Update - September 2, 2016: State Department Issues Final Rule on Passports for Individuals With Seriously Delinquent Tax Debts

Daily Tax Update - August 31, 2016: IRS Issues Final Regulations Defining 'Marital Status' for Federal Tax Purposes

Daily Tax Update - August 30, 2016: European Commission Rules Apple Received 'Special Tax Treatment' From Ireland

Daily Tax Update - August 26, 2016: IRS to Resume Issuing Letter Rulings on Certain Spin-Off Issues

Daily Tax Update - August 25, 2016: Treasury Releases White Papers on European Commission's State Aid Investigations

Daily Tax Update - August 24, 2016: OECD Publishes Comments on Amendments to Transfer Pricing Guidelines

Daily Tax Update- August 23, 2016: OECD Releases Discussion Draft on Branch Mismatch Structures

Daily Tax Update - August 22, 2016: IRS Issues Guidance on Municipal Bond Management Contract Safe Harbor

Daily Tax Update - August 17, 2016: IRS Issues Final Regulations Regarding Tax on Certain Foreign Procurement Payments

Daily Tax Update - August 15, 2016: IRS Releases Priority Guidance Plan Update

Daily Tax Update - August 9, 2016: Final Rules Make $33 PTIN Fee Permanent

Daily Tax Update - August 4, 2016: IRS Releases Temporary and Proposed Rules for Partnerships That Want to "Opt in" to New Partnership Audit Regime

Daily Tax Update - August 2, 2016: IRS Releases Proposed Regulations Concerning Estate Valuations of Corporate and Partnership Interests

Daily Tax Update - August 1, 2016: Second Circuit Denies IRS Request for Records Relating to American's Offshore Account

Daily Tax Update - July 29, 2016: IRS Releases Proposed Rules Relating to Information Reporting of Catastrophic Health Coverage

Daily Tax Update - July 28, 2016: FinCEN Expand Reach of Real Estates GTOs Beyond Manhattan and Miami

Daily Tax Update - July 26, 2016: FASB Issues Proposed Improvements to Disclosure Requirements for Income Taxes

Daily Tax Update - July 25, 2016: Section 83(b) Filing Requirement Removed in Final Rules

Daily Tax Update - July 21, 2016: IRS Issues Regulations on Income Inclusion for Investment Tax Credits

Daily Tax Update - July 20, 2016: Senate Finance Committee Announces New Lead Tax Counsel

Daily Tax Update - July 18, 2016: IRS Publishes Applicable Interest Rates for August

Daily Tax Update - July 15, 2016: IRS Issues Final Regulations on Tax-Exempt Bond Arbitrage Restrictions

Daily Tax Update - July 14, 2016: IRS Holds Hearing on Proposed Debt-Equity Regulations

Daily Tax Update - July 13, 2016: IRS Issues Regulations on Contractors Used in Summons

Daily Tax Update - July 12, 2016: House Passes 15-Month FAA Reauthorization

Daily Tax Update - July 8, 2016: House Passes Fiscal Year 2017 Appropriations Bill

Daily Tax Update - July 7, 2016: IRS Issues Final Regulations on Accounting for Gain and Loss for Money Market Funds

Daily Tax Update - July 6, 2016: Treasury, IRS Issue Proposed Regulations on Premium Tax Credit

Daily Tax Update - July 5, 2016: Finance Committee Republicans Express Concern Over Proposed Debt-Equity Regulations

Daily Tax Update - July 1, 2016: IRS Releases Proposed Changes to QI Agreement

Daily Tax Update - June 29, 2016: IRS Issues Final Regulations on Country-by-Country Reporting

Daily Tax Update - June 28, 2016: Ways and Means Republicans Criticize Proposed Debt-Equity Regulations

Daily Tax Update - June 27, 2016: IRS Corrects Temporary Regulations on REIT Conversions

Daily Tax Update - June 23, 2016: House Vote on IRS Funding Bill Delayed

Daily Tax Update - June 21, 2016: IRS Issues Proposed Rules on Deferred Compensation Plans

Daily Tax Update - June 20, 2016: IRS Schedules Public Hearing on Proposed Debt-Equity Regulations

Daily Tax Update - June 17, 2016: IRS Extends Work Opportunity Tax Credit Transition Relief

Daily Tax Update - June 16, 2016: IRS Makes Public Data on Tax-Exempt Organizations Available for Electronic Download

Daily Tax Update - June 15, 2016: Senate Appropriations Subcommittee Approves IRS Funding for 2017

Daily Tax Update - June 14, 2016: Senate Finance Committee Holds Hearing on Energy Tax Policy

Daily Tax Update - June 13, 2016: US Supreme Court Denies Cert in Seminole Tribe Tax Case

Daily Tax Update - June 10, 2016: IRS Issues Guidance on Transfers of Property to Regulated Public Utilities

Daily Tax Update - June 9, 2016: Medtronic Prevails in Transfer Pricing Case

Daily Tax Update - June 8, 2016: Treasury, IRS Issue Proposed Regulations on Expatriate Health Plans

Daily Tax Update - June 7, 2016: Treasury, IRS Issue Temporary and Proposed Regulations Regarding Transfers of Property to RICs, REITs

Daily Tax Update - June 6, 2016: Supreme Court Denies Certiorari in Banking Associations' Challenge to IRS Reporting Regulation

Daily Tax Update - June 3, 2016: IRS Issues Guidance on Application Process for CPEO Program

Daily Tax Update - June 2, 2016: Chairman Hatch Releases Findings on Tax-Exempt Private Museums

Daily Tax Update - May 31, 2016: OECD Issues Discussion Draft on Development of Multilateral Instrument

Daily Tax Update - May 26, 2016: European Parliament Votes in Favor of Virtual Currency Monitoring

Daily Tax Update - May 25, 2016: IRS to Get 'Quick Peek' at Some Microsoft Documents

Daily Tax Update - May 24, 2016: Senate Finance Committee Holds Second Hearing on Corporate Integration Hearing

Daily Tax Update - May 23, 2016: Senate Finance Committee Leaders Write Letter to Secretary Lew Regarding EU Tax Enforcement

Daily Tax Update - May 20, 2016: Joint Committee on Taxation Releases Overview of the Tax Treatment of Corporate Debt and Equity

Daily Tax Update - May 19, 2016: JCT Releases Technical Explanation of Sen. Wyden's Derivatives Taxation Discussion Draft

Daily Tax Update - May 18, 2016: Senator Ron Wyden Releases Draft Bill Addressing Tax Treatment of Derivatives

Daily Tax Update - May 17, 2016: Senate Finance Committee Holds Hearing on Corporate Integration

Daily Tax Update - May 16, 2016: Health Subcommittee to Hold Hearing on Tax-Related Proposals

Daily Tax Update - May 13, 2016: OECD Holds Tenth Meeting of the Forum on Tax Administration

Daily Tax Update - May 12, 2016: District Court Finds No Valid Appropriation for Certain Affordable Care Act Payments

Daily Tax Update - May 11, 2016: Senate Finance Committee to Hold Hearing on Corporate Integration

Daily Tax Update - May 10, 2016: House Ways and Means Committee to Hold Hearing About Improvements to the US Tax System

Daily Tax Update - May 6, 2016: Treasury Announces Financial Transparency Package

Daily Tax Update - May 5, 2016: IRS Updates Beginning of Construction Guidance for Renewable Energy Credits

Daily Tax Update - May 4, 2016: IRS Updates Pre-Filing Agreement Procedures

Daily Tax Update - May 3, 2016: IRS and Treasury Issue Regulations Concerning Employee Status of Partners

Daily Tax Update - May 2, 2016: IRS Releases Priority Guidance Plan Update

Daily Tax Update - April 28, 2016: Ways and Means Approves Three Tax-Related Bills

Daily Tax Update - April 27, 2016: IRS Issues Final Rules on Material Adviser Penalties

Daily Tax Update - April 26, 2016: Senate Finance Committee Hearing Addresses Business Tax Reform

Daily Tax Update - April 25, 2016: Final Rules Change Method for Calculating Applicable Federal Rates

Daily Tax Update - April 21, 2016: Guidance for Private Foundations on Program-Related Investments Released

Daily Tax Update - April 20, 2016: House Passes Two Bills Increasing Congressional Oversight of IRS

Daily Tax Update - April 19, 2016: Supreme Court Vacates Nevada's $1 Million Award Against California FTB

Daily Tax Update - April 18, 2016: Proposed Senate Bill Will Not Include IRS Regulation of Paid Return Preparers

Daily Tax Update - April 15, 2016: G5 Countries Announce Plan for Beneficial Ownership Information Exchange

Daily Tax Update - April 14, 2016: WTO Issues Decision in Panama/Argentina Defensive Tax Measures Dispute

Daily Tax Update - April 13, 2016: Ways and Means Committee Approves IRS-Related Legislation

Daily Tax Update - April 12, 2016: IRS Issues Proposed Regulations on Deemed Distribution of Stock

Daily Tax Update - April 11, 2016: Miscellaneous Guidance Released

Daily Tax Update - April 7, 2016: Treasury Releases Boycott List

Daily Tax Update - April 5, 2016: The Obama Administration Issues Updated Framework for Business Tax Reform

Daily Tax Update - April 4, 2016: IRS Issues Temporary Regulations Designed to Curb Inversions

Daily Tax Update - April 1, 2016: IRS Issues Guidance on Increased Vehicle Depreciation Limits for 2016

Daily Tax Update - March 31, 2016: IRS Adds Three Countries to Automatic Exchange List

Daily Tax Update - March 30, 2016: IRS Issued Proposed Regulations on Highway Vehicle Excise Taxes

Daily Tax Update - March 25, 2016: IRS Issues Final Regulations on Anti-Loss Importation Provisions

Daily Tax Update - March 24, 2016: IRS Delays Estate Filing Deadline

Daily Tax Update - March 23, 2016: IRS Issues Guidance on Administrative Appeals Process

Daily Tax Update - March 22, 2016: IRS Must Disclose Identity of Exempt Organization Applicants

Daily Tax Update - March 21, 2016: IRS Announces Crowdsourcing Competition With Cash Prizes

Daily Tax Update - March 18, 2016: IRS Issues Final Regulations on Coordination Rule for Indirect Stock Transfers

Daily Tax Update - March 17, 2016: Senate Passes Three-Month FAA Funding Extension

Daily Tax Update - March 16, 2016: Secretary Lew Testifies on Additional IRS Funding

Daily Tax Update - March 15, 2016: Joint Committee on Taxation Releases 2016 'Blue Book'

Daily Tax Update - March 10, 2016: IRS Loses Motion for Summary Judgment in Mylan Inc.

Daily Tax Update - March 9, 2016: Treasury Requests Comments on Amendments to the Bank Secrecy Act Regulations

Daily Tax Update - March 8, 2016: Lew, Koskinen, George Testify on ‎Treasury FY 2017 Budget Request

Daily Tax Update - March 7, 2016: IRS Issues Work Opportunity Tax Credit Guidance and Transition Relief

Daily Tax Update - March 4, 2016: IRS Requests Comments on Implementation of New Partnership Audit Regime

Daily Tax Update - March 3, 2016: EU Parliament Special Committee Announces Meeting to Discuss Recent Developments in Corporate Taxation

Daily Tax Update - March 2, 2016: Treasury, IRS Issue Final, Temporary, and Proposed Regulations on Utility Allowances Submetering

Daily Tax Update - March 1, 2016: Senate Finance Committee Holds Hearing on Multiemployer Pension Plans

Daily Tax Update - February 29, 2016: OECD Issues Discussion Draft on the Treaty Residence of Pension Funds

Daily Tax Update - February 26, 2016: UK Issues Final Regulations on Country-by-Country Reporting Requirements

Daily Tax Update - February 25, 2016: Rep. Conaway Introduces Bill to Extend and Revise the Section 45Q Tax Credit

Daily Tax Update - February 24, 2016: Ways and Means Committee Holds Hearing on International Tax Issues

Daily Tax Update - February 23, 2016: Reps. Levin and Van Hollen Introduce 'Earnings Stripping' Bill to Further Deter Corporate Inversions

Daily Tax Update - February 19, 2016: Ways and Means Committee Announces Witnesses for Upcoming Hearing on International Tax Issues

Daily Tax Update - February 22, 2016: Treasury, IRS Issue Final Regulations on the Reporting of Specified Foreign Financial Assets

Daily Tax Update - February 18, 2016: Supporting Organization Proposed Rules Released

Daily Tax Update - February 17, 2016: Treasury Issues 2016 U.S. Model Income Tax Treaty

Daily Tax Update - February 12, 2016: IRS Releases Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates

Daily Tax Update - February 11, 2016: Treasury, IRS Extend Deadline for Filing Basis Consistency Statement

Daily Tax Update - February 10, 2016: Technical Correction to Research Credit Provision Expected Soon

Daily Tax Update - February 9, 2016: The President’s Fiscal Year 2017 Budget

Daily Tax Update - February 5, 2016: Treasury and IRS Provide Temporary Transition Relief for Student Health Plans Under the ACA

Daily Tax Update - February 4, 2016: Hatch and Paulsen Introduce Bill to Modify HSAs and FSAs

Daily Tax Update - February 3, 2016: IRS and Treasury Issue Temporary and Proposed Rules on Allocation of Creditable Foreign Taxes

Daily Tax Update - February 2, 2016: JCT Says No Significant Revenue Impact From SAVERS Act

Daily Tax Update - February 1, 2016: IRS Will Begin Accepting US-India Advanced Pricing Agreement Applications

Daily Tax Update - January 29, 2016: European Commission Releases Anti-Tax Avoidance Package

Daily Tax Update - January 28, 2016: Thirty-One Countries Sign Automatic Information Sharing Agreement for Country-by-Country Reporting

Daily Tax Update - January 26, 2016: Treasury Releases Boycott List

Daily Tax Update - January 25, 2016: Johnson Controls Announces Inversion Transaction With Tyco

Daily Tax Update - January 22, 2016: EU Releases Draft Anti-Tax Avoidance and Tax Information Exchange Legislative Proposals

Daily Tax Update - January 20, 2016: JCT Releases Report on Qualified Nonprofit Health Issuers

Daily Tax Update - January 19, 2016: IRS Announces Upcoming Changes to Foreign Financial Institution Regs

Daily Tax Update - January 15, 2016: Senate Finance Committee Members Express Concern That EU State Aid Investigations Could Adversely Impact US Companies

Daily Tax Update - January 14, 2016: Miscellaneous Guidance

Daily Tax Update - January 13, 2016: FinCEN Will Require Identification of Natural Persons Behind Companies for High-End Cash Buyers in Manhattan and Miami

Daily Tax Update - January 12, 2016: Miscellaneous Guidance

Daily Tax Update - January 11, 2016: EU Orders Recovery of €700 Million, Concludes Belgian 'Excess Profit' Tax Scheme Illegal

Daily Tax Update - January 8, 2016: President Obama Vetoes Affordable Care Act Repeal Legislation

Daily Tax Update - January 7, 2016: Treasury and IRS Withdraw Proposed Charitable Contribution Substantiation Rule

Daily Tax Update - January 6, 2016: House Passes Affordable Care Act Repeal Legislation

Daily Tax Update - January 4, 2016: IRS Issues Guidance Regarding Employee Retirement Plans Determination Letter Program

Daily Tax Update - December 28, 2015: Treasury, IRS Extend Due Dates for 2015 ACA Reporting Requirements for Employers

Daily Tax Update - December 23, 2015: IRS Will No Longer Apply Excise Tax to Certain Purely Foreign Retrocessions

Daily Tax Update - December 22, 2015: IRS Releases Notice Regarding Health Coverage Tax Credit

Daily Tax Update - December 21, 2015: IRS and Treasury Issue Proposed Country-by-Country Reporting Regulations

Daily Tax Update - December 18, 2015: Omnibus and Tax Extenders Legislation Passes Congress and is Signed Into Law

Daily Tax Update - December 17, 2015: Omnibus/Tax Extender Legislation Moving Through Congress; Includes Many Provisions Affecting Exempt Organizations

Daily Tax Update - December 16, 2015: Tax Provisions in the Extenders and Omnibus Appropriations Bill

Daily Tax Update - December 15, 2015: Negotiations Continue on Omnibus Bill and Tax Extenders

Daily Tax Update - December 14, 2015: Miscellaneous Guidance Released

Daily Tax Update - December 11, 2015: House Passes Bill With Ban on Internet Tax and Increase in Late Return Penalty

Daily Tax Update - December 10, 2015: Senate Approves Short-Term Funding Bill

Daily Tax Update - December 9, 2015: IRS Issues Guidance on Application of Obergefell to Qualified Retirement Plans and Health and Welfare Plans

Daily Tax Update - December 8, 2015: Rep. Brady Introduces Two-Year Extenders Bill

Daily Tax Update - December 4, 2015: IRS Issues Guidance on Tribal Economic Development Bonds

Daily Tax Update - December 3, 2015: House Passes Highway Bill

Daily Tax Update - December 2, 2015: Administration Issues Statement of Administration Policy Opposing Bill to Repeal ACA

Daily Tax Update - December 1, 2015: Highway Bill Contains Tax Debt Provisions

Daily Tax Update - November 30, 2015: Joint Committee Releases BEPS Report

Daily Tax Update - November 25, 2015: European Parliament Passes Resolution on Mandatory Country-by-Country Reporting, Common Consolidated Corporate Tax Base

Daily Tax Update - November 24, 2015: Sen. Hatch to Convene Hearing on OECD BEPS Reports, EU State Aid Investigations

Daily Tax Update - November 23, 2015: Pfizer, Allergen Agree to Merge in $160 Billion Deal

Daily Tax Update - November 20, 2015: Treasury, IRS Issue Interim Guidance Relating to Qualified ABLE Programs

Daily Tax Update - November 19, 2015: Treasury Announces Additional Actions to Reduce Tax Benefits of Corporate Inversions

Daily Tax Update - November 18, 2015: Rep. Boustany Selected to Lead Ways and Means Tax Policy Subcommittee

Daily Tax Update - November 17, 2015: IRS Requests Information on PEO Industry Practices

Daily Tax Update - November 16, 2015: Court Allows Foreign Tax Credits Claimed in STARS Transaction

Daily Tax Update - November 13, 2015: Final Transitional Rules for Hybrid Retirement Plans Released

Daily Tax Update - November 11, 2015: Second Circuit Rules Attorney-Client Privilege Applies to Documents Shared With Bank Consortium

Daily Tax Update - November 10, 2015: Darden Receives PLR, Completes Spinoff

Daily Tax Update - November 6, 2015: Miscellaneous Guidance

Daily Tax Update - November 5, 2015: House Passes Highway Bill

Daily Tax Update - November 4, 2015: Rep. Kevin Brady Selected to Lead Ways and Means Committee

Daily Tax Update - November 3, 2015: IRS Releases Article Regarding 2011-2012 Schedule M-3 Profiles of Schedule UTP Filers

Daily Tax Update - November 2, 2015: President Obama Signs Bipartisan Budget Act of 2015

Daily Tax Update - October 30, 2015: Senate Passes Bipartisan Budget Act of 2015

Daily Tax Update - October 29, 2015: IRS Requests Comments on Exclusion of Airline Mileage Awards Not Redeemed for Transportation

Daily Tax Update - October 28, 2015: Bipartisan Budget Agreement Includes Partnership Tax Provisions

Daily Tax Update - October 27, 2015: European Parliament TAXE Committee Approves Report Regarding Tax Rulings

Daily Tax Update - October 26, 2015: IRS and Treasury Issue Final Regulations Regarding Private Activity Bond Restrictions

Daily Tax Update - October 23, 2015: UK and Ireland Move Forward With 'Modified Nexus' Intellectual Property Regimes

Daily Tax Update - October 22, 2015: IRS and Treasury Release Proposed Obergefell Regulations

Daily Tax Update - October 21, 2015: European Commission Rules Advanced Pricing Agreements Not at Arm's-Length are Illegal State Aid

Daily Tax Update - October 20, 2015: Draft ACA Instructions Released

Daily Tax Update - October 19, 2015: Miscellaneous Guidance Released

Daily Tax Update - October 16, 2015: IRS Announces That Offshore Compliance Programs Have Generated More Than $8 Billion

Daily Tax Update - October 15, 2015: Treasury Sets Earlier Deadline for Congress to Raise Debt Limit

Daily Tax Update - October 14, 2015: Tax Court Issues Memorandum Decision in 'Midco' Transaction Case

Daily Tax Update - October 13, 2015: US Supreme Court Vacates, Remands Massachusetts Internal Inconsistency Case 'in [L]ight of' Wynne

Daily Tax Update - October 9, 2015: Treasury, IRS Postpone Applicability Date of Embedded Loan Rule

Daily Tax Update - October 7, 2015: Miscellaneous Guidance

Daily Tax Update - October 8, 2015: EU Commission Seeks Feedback on Common Consolidated Corporate Tax Base

Daily Tax Update - October 6, 2015: EU Member States Reach Agreement on Cross-Border Tax Rulings

Daily Tax Update - October 5, 2015: OECD Publishes Final Package of BEPS Measures

Daily Tax Update - October 2, 2015: US Begins Reciprocal Automatic Exchange of Financial Account Information as Part of FATCA Implementation Effort

Daily Tax Update - September 30, 2015: Congress Passes Short-Term Continuing Resolution to Fund Government

Daily Tax Update - September 29, 2015: IRS Updates List of Countries With Which it Will Automatically Exchange Information on Nonresident Alien Bank Deposit Interest

Daily Tax Update - September 28, 2015: JCT Publishes Report on Estimated Budget Effects of Expanded Religious Conscience Exemption Under the ACA

Daily Tax Update - September 25, 2015: IRS Sets Hearing on Master Limited Partnership Proposed Regulations

Daily Tax Update - September 24, 2015: US Competent Authority Signs Agreements Regarding FATCA Information Exchange

Daily Tax Update - September 23, 2015: Treasury, IRS Issue Final Regulations on Reliance Standards for Making Good Faith Determinations

Daily Tax Update - September 22, 2015: Senate Democrats Release Energy Bill With Tax Provisions

Daily Tax Update - September 21, 2015: Taxpayer Prevails in Tax Court Residual Value Insurance Case

Daily Tax Update - September 18, 2015: Treasury, IRS Issue Final F Reorganization Regulations

Daily Tax Update - September 17, 2015: Treasury and IRS Issue Final and Temporary Regulations Under Section 871(m)

Daily Tax Update - September 16, 2015: Treasury, IRS Issue Proposed Regulations Regarding Substantiation of Charitable Contribution Deductions

Daily Tax Update - September 15, 2015: IRS Issues Revenue Procedure on Fifty Percent Additional First-Year Depreciation Deduction

Exempt Organizations Advisory - IRS Notice Addresses Private Foundation Investments
Suzanne Ross McDowell, Catherine W. Wilkinson
September 15, 2015
Daily Tax Update - September 14, 2015: IRS Issues Notice and Revenue Procedure Regarding Section 355

Daily Tax Update - September 11, 2015: Members of Congress Urge Treasury to Take Further Actions on Inversions

Daily Tax Update - September 10, 2015: IRS Releases International Practice Units on Inbound Liquidations

Daily Tax Update - September 9, 2015: Treasury, IRS Issue Proposed Regulations Regarding Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates

Daily Tax Update - September 8, 2015: Final Regulations on Minimum Required Contributions for Certain Defined Benefit Plans

Daily Tax Update - September 4, 2015: Miscellaneous Guidance

Daily Tax Update - September 3, 2015: IRS Releases Final Rules on Integrated Hedging Transactions of Qualifying Debt

Daily Tax Update - September 2, 2015: EU Court of Justice Rules on French Fiscal Unity Rules

Daily Tax Update - September 1, 2015: Treasury and IRS Issue Temporary Regulations Regarding Rents and Royalties Derived in the Active Conduct of a Trade/Business

Daily Tax Update - August 31, 2015: IRS Releases Proposed Rules on Determining Minimum Value of Eligible Employer-Sponsored Health Plans

Daily Tax Update - August 28, 2015: Sixth Circuit Remands Railroad Companies' Challenge to Tennessee Transportation Fuel Equity Act

Daily Tax Update - August 27, 2015: IRS Releases Proposed Rules for Calculating Section 6707A Penalties

Daily Tax Update - August 26, 2015: IRS Proposes Increased Flexibility in Rules for Determining Bona Fide Residency in US Territories

Daily Tax Update - August 25, 2015: Treasury Regulation Dealing With Foreign Earned Income Exclusion Valid

Daily Tax Update - August 21, 2015: TIGTA Report Estimates More Than $39 Million in Penalties Incorrectly Abated in 2013

Daily Tax Update - August 20, 2015: Donee's Liability for Unpaid Gift Tax and Interest Capped by Value of the Gift

Daily Tax Update - August 19, 2015: IRS Releases Fact Sheet on Payments to Independent Contractors

Daily Tax Update - August 18, 2015: Hearing Announced on Foreign Insurance Company Passive Income Rules

Daily Tax Update - August 14, 2015: Anti-Injunction Act Bars Suit Challenging IRS Reporting Rule and Penalty

Daily Tax Update - August 13, 2015: IRS Will Not Assert That Employer-Provided ID Protection Services are Taxable to Employee in Event of Data Breach

Daily Tax Update - August 12, 2015: IRS Releases Revenue Procedures Regarding Obtaining Assistance from U.S. Competent Authority and APAs

Daily Tax Update - August 11, 2015: Final Regulations Released for Basis in Interests in Tax-Exempt Trusts

Daily Tax Update - August 10, 2015: Miscellaneous Guidance

Daily Tax Update - August 7, 2015: Text of Tax Extenders Bill Released

Daily Tax Update - August 6, 2015: Regulations Dealing With Transfers to Partnerships With Foreign Partners Forthcoming

Daily Tax Update - August 5, 2015: Senate Finance Committee Updates Summaries of Tax Extenders

Exempt Organizations Advisory - Updated IRS Priority Guidance Plan Includes New Exempt Organizations Items
Suzanne Ross McDowell, Catherine W. Wilkinson
August 3, 2015
Daily Tax Update - July 31, 2015: Final and Proposed Regulations Address Partner's Distributive Share

Daily Tax Update - July 30, 2015: Three Swiss Banks Agree to Pay $8.4 Million in Penalties

Daily Tax Update - July 29, 2015: Reps. Boustany and Neal Release Patent Box Proposal

Exempt Organizations Advisory - Federal Court Holds Citizens United Must Give Donor List to NY Attorney General
Suzanne Ross McDowell, Catherine W. Wilkinson
July 29, 2015
Exempt Organizations Advisory - Political Activities and Audit Selection: Recent Developments
Suzanne Ross McDowell, Catherine W. Wilkinson
July 24, 2015
Daily Tax Update - July 23, 2015: Claims for Credit or Refund to be Sent to Current Service Center

Exempt Organizations Advisory - GAO Finds Audit Selection Procedures for Exempt Organizations Lacking
Suzanne Ross McDowell, Catherine W. Wilkinson
July 23, 2015
Daily Tax Update - July 22, 2015: IRS Issues Proposed Regulation On Disguised Payments for Services

Daily Tax Update - July 21, 2015: IRS Announces Changes to Determination Letter Program

Daily Tax Update - July 20, 2015: IRS Releases Memorandum on Protection of Taxpayer Information

Daily Tax Update - July 17, 2015: Finance Committee Markup of Tax Extenders Set for July 21

Daily Tax Update - July 16, 2015: Proposed Regulations Eliminate Property Transfer Requirement

Daily Tax Update - July 15, 2015: Taxpayer Advocate Releases Mid-Year Report

Daily Tax Update - July 14, 2015: Rep. Ryan Releases Highway Bill Funded by Tax Compliance Offsets

Daily Tax Update - July 13, 2015: US and Philippines Sign Model 1 IGA

Daily Tax Update - July 10, 2015: Final Regulations Issued on Healthcare Coverage of Preventive Services

Daily Tax Update - July 9, 2015: US and India Sign Model 1 FATCA Agreement

Daily Tax Update - July 8, 2015: Senate Tax Reform Working Groups Release Reports

Daily Tax Update - July 7, 2015: Treasury Publishes List of Countries Requiring Cooperation with International Boycott

Daily Tax Update - July 1, 2015: TIGTA Recommends Focus on Taxpayer Service IT Program

Daily Tax Update - June 30, 2015: White House Announces Signing of US-Brazil Social Security Totalization Agreement

Daily Tax Update - June 26, 2015: Miscellaneous Guidance

Exempt Organizations Advisory - IRS Clarifies Charitable Hospital Provider List Requirement
Suzanne Ross McDowell, Catherine W. Wilkinson
June 26, 2015
Daily Tax Update - June 25, 2015: Supreme Court Upholds Tax-Credit Subsidies Under Affordable Care Act

Daily Tax Update - June 24, 2015: Sens. Coons and Moran and Reps. Poe and Thompson Re-Introduce Master Limited Partnerships Parity Act

Daily Tax Update - June 23, 2015: Treasury, IRS Issue Proposed Reguations Addressing Issue Price of Tax-Exempt Bonds

Daily Tax Update - June 22, 2015: JCT Releases Report on the Taxation of Repatriated Foreign Earnings

Daily Tax Update - June 19, 2015: Appeals Court Permits Z Street to Proceed With Viewpoint Discrimination Lawsuit Against IRS

Exempt Organizations Advisory - Court Permits Z Street to Proceed With IRS Lawsuit
Suzanne Ross McDowell, Catherine W. Wilkinson
June 19, 2015
Daily Tax Update - June 18, 2015: House Passes Bill to Repeal Medical Device Excise Tax

Daily Tax Update - June 17, 2015: European Commission Presents Action Plan to Reform Corporate Taxation in the EU

Daily Tax Update - June 16, 2015: House Judiciary Will Markup Bills Concerning Business Activity Taxes, Taxation of Mobile Workforce, Digital Goods

Daily Tax Update - June 15, 2015: OECD Releases Public Comments on BEPS Draft Regarding the Artificial Avoidance of Permanent Establishment Status

Daily Tax Update - June 12, 2015: Miscellaneous Guidance

Daily Tax Update - June 11, 2015: Treasury, IRS Issue Final, Temporary, and Proposed Regulations on Partnership Transactions Involving Equity Interests

Daily Tax Update - June 10, 2015: Treasury, IRS Issue Proposed Regulations Regarding Consolidated Returns

Daily Tax Update - June 8, 2015: OECD Releases Guidance on Implementation of Country-by-Country Reporting

Daily Tax Update - June 5, 2015: Swiss Federal Council Calls for Enhanced Due Diligence Requirements for Banks

Daily Tax Update - June 4, 2015: Treasury, IRS Issue Final Regulations Preventing Sales of Securities by Treasury From Triggering Loss Limitations

Daily Tax Update - June 3, 2015: Treasury, IRS Issue Final Regulations Regarding Substantial Foreign Activities

Daily Tax Update - June 2, 2015: Ways and Means Votes to Repeal Medical Device Tax

Daily Tax Update - June 1, 2015: IRS Clarifies Certain Procedures for Changing Accounting Method

Daily Tax Update - May 29, 2015: IRS Requests Comments on Revenue Recognition Standards

Daily Tax Update - May 28, 2015: OECD Announces Development of BEPS Multilateral Instrument

Daily Tax Update - May 27, 2015: EU and Switzerland Sign Tax Agreement

Daily Tax Update - May 26, 2015: Court of Appeals Allows for Refund of Excise Taxes on Reinsurance

Daily Tax Update - May 22, 2015: IRS Provides Average Purchase Prices for Qualified Mortgage Bonds

Daily Tax Update - May 21, 2015: IRS Will Refund Tax Return Preparer Test Fees

Daily Tax Update - May 20, 2015: Treasury Issues Proposed Revisions to the U.S. Model Tax Treaty

Daily Tax Update - May 19, 2015: IRS and Treasury Issue Proposed Regulations for Banks That Receive Federal Financial Assistance

Daily Tax Update - May 18, 2015: Supreme Court Rules Maryland State Income Tax Violates Dormant Commerce Clause

Daily Tax Update - May 15, 2015: OECD Issues Revised Discussion Draft on Avoidance of Permanent Establishment Status

Daily Tax Update - May 14, 2015: Federal Circuit Rules Portion of STARS Transaction Lacked Economic Substance

Daily Tax Update - May 13, 2015: TIGTA Releases Assessment of IRS Compliance With Improper Payment Reporting

Daily Tax Update - May 12, 2015: Interest Rates Updated for May

Daily Tax Update - May 8, 2015: IRS Proposes Guidance on the Application of Modified Carryover Basis Rules

Daily Tax Update - May 7, 2015: Treasury and IRS Issue Final, Temporary, and Proposed Regulations on Notional Principal Contracts

Daily Tax Update - May 6, 2015: IRS Updates List of Designated Private Delivery Services

Daily Tax Update - May 5, 2015: Publicly Traded Partnership Proposed Regulations Issued

Daily Tax Update - May 4, 2015: Infrastructure Bond and Tax Credit Proposal Introduced in Senate

Daily Tax Update - May 1, 2015: Reps. Brady and Crowley Introduce FIRPTA Legislation

Daily Tax Update - April 30, 2015: Reps. Reichert and Kind Introduce Bill Expanding ESOP Benefits for S Corporations

Daily Tax Update - April 29, 2015: OECD Releases Discussion Draft on Cost Contribution Arrangements

Daily Tax Update - April 28, 2015: Treasury, IRS Issue Notice Regarding Refunds and Credits for Withholding

Daily Tax Update - April 27, 2015: JCT Releases Revenue Estimate for Expansion of Tax-Favored College Savings Accounts

Daily Tax Update - April 24, 2015: Hong Kong Releases Consultation Paper on Automatic Exchange of Information

Daily Tax Update - April 23, 2015: Treasury, IRS Issue Proposed Regulations Addressing PFIC Insurance Rules

Daily Tax Update - April 22, 2015: Reps. Marchant, Pompeo Introduce Bill to Phase Out Wind Production Tax Credit

Daily Tax Update - April 21, 2015: IRS Identifies Treaty Exemptions for Purposes of the Section 5000C Foreign Procurement Tax

Daily Tax Update - April 20, 2015: Treasury and IRS Issue Proposed Regulations on Section 5000C Tax

Daily Tax Update - April 17, 2015: State Government Tax Revenue Increases for Fourth Consecutive Year

Daily Tax Update - April 16, 2015: Rep. Renacci Proposes Indexing Federal Gas and Diesel Tax to Inflation

Daily Tax Update - April 15, 2015: IRS Commissioner Testifies on IRS Implementation of ACA

Daily Tax Update - April 14, 2015: Sanders Introduces Bill Repealing Defferal

Daily Tax Update - April 13, 2015: White House Sends U.S.-Japan Tax Treaty Protocol to Senate

Daily Tax Update - April 10, 2015: IRS Provides Penalty Relief for Health Insurance Coverage

Daily Tax Update - April 9, 2015: IRS Commissioner Warns of More Burdensome Business Audits and Less Corporate Guidance

Daily Tax Update - April 3, 2015: OECD Issues BEPS Discussion Draft on CFC Rules

Daily Tax Update - April 2, 2015: Treasury, IRS Release Research Credit Regulations

Exempt Organizations Advisory - Deductible Contributions for Slain NYPD Officers; Sports Leagues Investigated by Congress
Suzanne Ross McDowell, Catherine W. Wilkinson
April 2, 2015
Daily Tax Update - March 31, 2015: IRS Releases Final Rules on Agents for Consolidated Groups

Daily Tax Update - March 30, 2015: IRS Releases Final Rules for Deducting Excessive Compensation

Daily Tax Update - March 27, 2015: Senate Votes to Adopt Republican Budget PLan 52-46

Daily Tax Update - March 27, 2015: Senate Votes to Adopt Republican Budget PLan 52-46

Daily Tax Update - March 26, 2015: House Passes Legislation Repealing Medicare Sustainable Growth Rate

Daily Tax Update - March 25, 2015: Senator Hatch Praises Senate Republican Budget, Will Offer Amendment Addressing Tax Reform

Daily Tax Update - March 24, 2015: Senator Wyden Calls for Budget That Gives All Americans the Chance to Get Ahead

Daily Tax Update - March 23, 2015: Gain on Real Estate Transfer Not Disregarded, Despite Taxpayer Stipulation That Transaction was a Sham

Daily Tax Update - March 19, 2015: House Budget Committee Passes Budget Resolution

Daily Tax Update - March 18, 2015: The European Commission Proposes Mandatory Exchange of Tax Rulings and APAs

Daily Tax Update - March 17, 2015: House Budget Committee Introduces Fiscal Year 2016 Budget Resolution

Daily Tax Update - March 16, 2015: IRS Issues Final Rules On Excepted Benefits

Daily Tax Update - March 13, 2015: IRS Issues Second Quarter Interest Rates

Daily Tax Update - March 12, 2015: IRS Issues Final, Temporary, and Proposed Regulations on Basis Reporting for Debt Instruments and Options

Daily Tax Update - March 11, 2015: IRS Releases Guidance Extending Renewable Electricity Production and Energy Investment Tax Credits

Exempt Organizations Advisory - Charitable Hospital Guidance Released
Suzanne Ross McDowell, Catherine W. Wilkinson
March 11, 2015
Daily Tax Update - March 10, 2015: Senators Introduce Revised Marketplace Fairness Act

Daily Tax Update - March 9, 2015: Supreme Court Holds Agencies Not Required to Use Notice-and-Command Procedures When Changing the Interpretations of Rules

Daily Tax Update - March 6, 2015: Secretary Lew Sends Debt Limit Letter to Congress

Daily Tax Update - March 5, 2015: IRS Proposes Guidance Regarding Reporting Income and Deductions of Corporations That Join or Leave a Consolidated Group

Daily Tax Update - March 4, 2015: Rail Carrier Diesel Tax Not Discriminatory if Competing Motor Carriers Pay Similar Tax

Daily Tax Update - March 3, 2015: Court Holds Tax Injunction Act Doesn't Bar Lawsuit Against Colorado Statute Imposing Internet Sales Reporting Requirements

Daily Tax Update - February 27, 2015: Applicable Federal Rates Proposed Regulations Issued

Daily Tax Update - February 26, 2015: Alternative Simplified Credit Election Final Regulations Issued

Exempt Organizations Advisory - Section 529 Plan Expansion Passed by House
Suzanne Ross McDowell, Catherine W. Wilkinson
February 26, 2015
Daily Tax Update - February 25, 2015: Fifth Circuit Holds Section 1234A Does Not Apply to Abandoned Securities

Daily Tax Update - February 24, 2015: Senate Finance Committee Holds Hearing on Tax Reform, Growth, and Efficiency

Daily Tax Update - February 23, 2015: "Cadillac" Tax Guidance Issued

Daily Tax Update - February 19, 2015: White House Releases Economic Report of the President

Exempt Organizations Advisory - February 19, 2015: ACA Penalty Relief for Small Employers Provided by the IRS