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.

How American 'Jock Tax' And State Income Tax Affect NFL Players, Other Professional Athletes: The Sam Darnold Super Bowl Example

The "jock tax" remains one of the most complex and strategically significant areas of U.S. state income taxation, particularly for NFL players, NBA players, MLB athletes, and other high-income professional athletes whose compensation is allocated across multiple states.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

A&M's Asia–Pacific Private Capital Tax Top 10 – 2025 Q4

In 2020, the Government of India (Government) amended its Foreign Direct Investment (FDI) Policy through Press Note 3 (PN3) whereby investments from countries sharing a land border with India...

AM

Alvarez & Marsal

New Report Highlights Increase In Lifetime Real Estate Transfers In The U.S.

Leaving real estate to heirs through a will or a revocable trust has long been standard practice in estate planning. Many clients expect to pass along the home they have lived in for years...

United States Real Estate

FF

Farrell Fritz, P.C.

Tim's Tax News On The Tenth – February 2026

Last month, I wrote that certain income taxes can be discharged in bankruptcy if they meet a four-part test, the last test being a subjective test. Well, on January 20, 2026, Judge Bentley of the United States Bankruptcy Court...

United States Tax

LL

Lavelle Law

Conservation Tax Credit In NC: Who Is Eligible And How To Apply

United States Tax

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Young Moore and Henderson

New 2026 Laws In Pennsylvania That Could Impact Workers

United States Employment

MS

Miller Shah

Case Study: Guiding An Entrepreneur Through Strategic Tax And Real Estate Planning

United States Real Estate

MG

MGO CPA LLP

Withholding Taxes And CLO Eligibility Criteria: An Overview Of European Withholding Tax Risks For U.S. CLOs And Potential Solutions

United States Tax

D

Dechert

For Colorado Business Owners, Expanded And Enhanced Tax Credits Make Transition To Employee Ownership Through ESOPs Even More Attractive

United States Tax

TS

Taft Stettinius & Hollister

2025 Final Regulations And Proposed Regulations Regarding The Section 892 Tax Exemption For Foreign Governments

United States Commercial

AP

Arnold & Porter

Federal Court Upholds IRS Promoter Penalties Against Art Donation Program Operator Under IRC Section 6700

United States Tax

LL

Liskow & Lewis

Hybrid Horizons: U.S. Tax Considerations In Hybrid Capital Instruments

United States Commercial

PR

Proskauer Rose LLP

Anti-abuse Provisions In Double Tax Treaties: Beneficial Ownership, The EU Danish Cases And U.S. Limitation On Benefits

AO

A&O Shearman

Inside Year One: Tax Developments Under A New Administration

United States Tax

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Ballard Spahr LLP

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

Congress Proposes Major Overhaul Of WARN: What Employers Need To Know About The Fair Warning Act

United States Employment

PR

Proskauer Rose LLP

December 2025 Crypto Update: New Changes And Challenges In U.S. Regulation Of Digital Assets

United States Technology

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Benesch Friedlander Coplan & Aronoff LLP

The Empty Chair At Johannesburg: What It Says About US Power

United States International

SJ

Steptoe LLP

Food Venture Financing News – Weekly Issue No. 265

United States Healthcare

DW

Davis Wright Tremaine

When A VPN Complicates State Income Sourcing

Virtual private networks (VPNs) have become the quiet backbone of remote work. They keep data secure and employees connected, no matter where they log in. But there's a hidden side effect that few companies consider...

United States Tax

MG

MGO CPA LLP

4 Smart Money Moves For College Athletes Navigating NIL And Revenue Sharing

Revenue sharing adds complexity to NIL income, making it crucial to set up a dedicated business entity for tax savings and flexibility.

United States Tax

MG

MGO CPA LLP

How U.S. Businesses Can Deduct Outrageous Marketing "Loss Leaders" Expenses On Their Taxes: Lessons From A $3.2 Million Bluefin Tuna Purchase

Extraordinary promotional expenditures often attract scrutiny from the Internal Revenue Service (IRS), particularly when the amount paid for a single item appears disconnected from its intrinsic value.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

GeTtin' SALTy Episode 69 | Oregon's 2026 Legislative Session: Transportation Turbulence, Tax Conformity, And What's Next (Podcast)

In this episode of the GeTtin' SALTy podcast, Nikki Dobay welcomes back Jeff Newgard, executive director and principal of Peak Policy, to discuss Oregon's 2026 legislative session.

United States Tax

GT

Greenberg Traurig, LLP

Gone With The Wind: Inherited IRAs And The Big Stretch

United States Tax

BB

Beresford Booth

Key Takeaways | West Coast Forum 2025

United States Immigration

SR

McDermott Will & Schulte

A&M Tax Policy Quarterly Outlook: Q4 2025

United States Tax

AM

Alvarez & Marsal

2025 Overtime And Tip Tax Incentives: Are You Ready For Filing Season?

United States Employment

KR

Kaufman Rossin

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

United States Employment

SH

Scarinci Hollenbeck LLC

Understanding Tax Obligations For Tribal Citizens

United States Tax

MG

MGO CPA LLP

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

One Big Beautiful Bill: New Overtime Tax Rules Employers And Employees Need To Know

United States Tax

SH

Scarinci Hollenbeck LLC

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

United States Tax

MB

Mayer Brown

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

The Wall Street Journal recently featured insights from Evan Morgan, CPA and a principal at Kaufman Rossin's tax advisory services, on the introduction of Trump accounts for kids. (should be PR)...

United States Tax

KR

Kaufman Rossin

California Market-based Sourcing Rules To Impact Asset Managers

Under a regulation recently finalized by the California Franchise Tax Board (FTB), fees received by asset managers may be subject to income tax in California based on the domicile of a fund's underlying investors...

United States Wealth Mgt

SR

McDermott Will & Schulte

One Big Beautiful Bill: New Overtime Tax Rules Employers And Employees Need To Know

This Firm Insights post summarizes one provision of the "One Big Beautiful Bill" related to the tax treatment of overtime compensation and related employer wage reporting obligations.

United States Tax

SH

Scarinci Hollenbeck LLC

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

Le Conseil d'Etat confirme la déductibilité en matière d'IS et de TVA des frais d'avocat engagés dans le cadre d'un LBO secondaire par une société mère française (cible de l'acquisition).

United States Tax

MB

Mayer Brown

Avoiding IRS Accuracy Penalties For A Substantial Underpayment Of Tax

United States Tax

FB

FBT Gibbons

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.

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

The Internal Revenue Service (IRS) recently released Notice 2025-72 as a preview of forthcoming regulations addressing the repeal of the one-month deferral election...

United States Tax

SR

McDermott Will & Schulte

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

In a significant decision for the investment funds industry, the U.S. Court of Appeals for the Fifth Circuit has officially rejected the Internal Revenue Service (IRS)'s "passive investor" test for the limited partner self-employment tax exception...

United States Tax

AG

Akin Gump Strauss Hauer & Feld LLP

Massachusetts 2026 Policy Outlook: Elections, Affordability, And Legislative Priorities

As Massachusetts enters a pivotal election year, shifting fiscal conditions and mounting affordability pressures are reshaping the policy landscape.

United States Energy

M

Mintz

GeTtin' SALTy Episode 68 | State Tax Revenues In 2026: Slow Growth, Flat Taxes, And Fiscal Uncertainty With Lucy Dadayan (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Final Regulations Provide Clarity On Tax Treatment Of Wholly Owned Tribal Entities

United States Tax

HK

Holland & Knight

OBBBA In 2026: Immediate Action Required For Employers

United States Employment

JL

Jackson Lewis P.C.

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

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Thinking About Granting Profits Interests To Your Employees? Four Reasons You May Want To Think Again

United States Employment

FL

Foley & Lardner

The Relevance Of Relevance And The Economic Substance Doctrine

United States Tax

RP

Ruchelman PLLC

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

United States Tax

HK

Holland & Knight

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

United States Tax

SR

McDermott Will & Schulte

New Case Gives Roadmap For Avoiding Self-Employment Tax

United States Tax

GG

Greenberg Glusker Fields Claman & Machtinger

DOL Opinion Letter Reinforces Inclusion Of Non-Discretionary Bonuses In Overtime Calculations: What It Means For OBBBA Overtime Reporting

United States Employment

OG

Outside GC

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

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Maximizing OBBBA Bonus Depreciation In Producing Oil And Gas Property Acquisitions

United States Tax

LL

Liskow & Lewis

No Tax On Tips Or Overtime: What Taxpayers Need To Know

United States Employment

Wagner Tax Law

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.

OECD Pillar Two Side-by-Side Safe Harbor Package: Technical Review And Implications

United States Tax

HK

Holland & Knight

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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)

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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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