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.

Global Mobility And Relocation To Florida: Key Tax, Immigration, And Strategic Considerations

Florida has become an increasingly attractive destination for internationally mobile individuals, entrepreneurs, executives, and families.

United States Immigration

GGI Global Alliance

Navigating IRC Section 280E — Critical Updates For Cannabis Taxpayers As The 2025 Filing Deadline Approaches

With the April filing deadline for 2025 tax returns fast approaching, cannabis companies must once again confront the burden of Section 280E of the Internal Revenue Code (“Section 280E”).

United States Cannabis

FH

Foley Hoag LLP

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

United States Tax

JW

Jones Walker

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

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

Sanctions Update: March 9, 2026

Worldwide International

SJ

Steptoe LLP

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

United States Litigation

J

JAMS

Back To School 2025: Title IX Updates And How ADR Can Help Universities Resolve Disputes (Podcast)

United States Litigation

J

JAMS

Gabriel Pinilla On Coffee Shops: La Voz De Los Ruferos (Podcast)

United States Real Estate

Aa

Adams and Reese

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

United States Finance

BS

Ballard Spahr LLP

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

State tax amnesty programs provide a limited opportunity for taxpayers with unpaid tax liabilities to come forward voluntarily and resolve those obligations with reduced financial consequences.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Washington Legislature Adopts Income Tax And Changes To Estate Tax

The Washington state legislature has adjourned for 2026, and key tax changes are in store if Governor Bob Ferguson signs several tax-related bills into law, and if those tax changes then survive expected legal challenges.

United States Tax

KG

K&L Gates LLP

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

United States Tax

FF

Farrell Fritz, P.C.

U.S. Federal Income Taxation 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

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

California voters could see a new billionaire wealth tax initiative on the November 2026 ballot. If enacted, the statewide ballot initiative – Initiative No.25-0024...

United States Tax

FL

Foley & Lardner

Frequently Overlooked Tax Considerations In M&A And Corporate Deals

Business sales or similar transactions can end in disaster due to overlooked tax liabilities and poor structuring.

United States Tax

Aa

Adams and Reese

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

United States Tax

HK

Holland & Knight

Using The IRS' PFA Program To Manage Section 41 Credit Risk

As companies finalize their 2025 federal income tax returns, taxpayers claiming research credits under Internal Revenue Code § 41...

United States Tax

DS

Dinsmore & Shohl

Tax Planning Opportunities For Data Center Land Assembly — Net Investment Income Tax Exemption For Active Participants In Land Assemblage Activities

The explosive growth of artificial intelligence (AI), cloud computing and digital infrastructure has created unprecedented demand for data center development.

United States Tax

KM

Katten Muchin Rosenman 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

United States Tax

HK

Holland & Knight

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

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

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Latest Videos

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The Federal Tax Deductions For Tips And Overtime Pay: Opportunities For Restaurants Employers (Video)

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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