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.

Pennsylvania Supreme Court Sides With Athletes, Declares 'Jock Tax' Unconstitutional

In a nearly unanimous decision, the Pennsylvania Supreme Court held that the City of Pittsburgh's (City) 3% tax on income earned by City nonresidents while performing...

United States Tax

CO

Cozen O'Connor

Serving As Personal Representative Of An Estate? A Quick Guide To The Estate Administration Process

Serving as Personal Representative of a loved one's estate can seem like a daunting responsibility. The following are some of the most important tasks a Personal Representative...

United States Family

RM

Rich May

Open Season Nears: Advanced Premium Tax Credits And Potential Paths Forward

The federal government is in the midst of a shutdown that is centrally focused on a dispute regarding the level of financial assistance...

United States Healthcare

HK

Holland & Knight

401(k) Retirement Plans: Expert Strategies For U.S. Employees And Employers From A U.S. Tax Lawyer

A 401(k) plan is the cornerstone of retirement savings for millions of Americans, offering tax-advantaged contributions, employer matching, and long-term investment growth, and is best used in conjunction with professional tax planning.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

IRS Releases Proposed Regulations Under Section 897 On Domestically Controlled REITs

United States Finance

ST

Simpson Thacher & Bartlett

Can You Deduct Family Office Expenses? Here's What The IRS Says

United States Tax

KR

Kaufman Rossin

Killing Trusts Softly: Can Australia Abate Trump Duties With Aussie Super Funds?

United States Tax

WL

Withers LLP

Proposed Regulations Remove Look-Through Rule For Domestically Controlled REITs

United States Finance

PR

Proskauer Rose LLP

IRS Moves To Make CAMT Less Frightening For Taxpayers

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Treasury Releases 'No Tax On Tips' Proposed Regulation

United States Tax

GT

Greenberg Traurig, LLP

How To Prepare Your Company For A Merger Or Acquisition

United States Commercial

MG

MGO CPA LLP

A&M Tax Policy Insights – September 2025

AM

Alvarez & Marsal

New York State Income Tax Law Updates: What Taxpayers Need To Know For 2025 And Beyond

United States Tax

RS

Rotfleisch & Samulovitch P.C.

California State Income Tax Law Changes: What Taxpayers Need To Know For 2025

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Unpacking A Busy Last Week For US ESG Disclosure And Compliance

United States Commercial

RG

Ropes & Gray LLP

Banking Industry Outlook: U.S. Banking M&A Surge Arrives In Q3

United States Compliance

AC

Ankura Consulting Group LLC

AMTL's AICP Files Second Case Against TSMC, Its Advanced Memory Amends Against SK Hynix

United States IP

RC

RPX Corporation

Federal Court Blocks Enforcement Of Texas Proxy Advisor Disclosure Law

United States Commercial

SM

Sheppard Mullin Richter & Hampton

District Court Invalidates Patents For Bridge Cheating Detection Software Under § 101

United States IP

JM

Jeffer Mangels Butler & Mitchell LLP

The Equity Funded Distributions Rule - Can The ATO Compliance Approach Help A Franking Integrity Measure Retain Some Of Its Integrity?

On 24 September 2025, the Commissioner released Practical Compliance Guideline (PCG) - PCG 2025/3: Capital raised for the purpose of funding franked distributions – ATO compliance approach (Final PCG).

United States Tax

AM

Alvarez & Marsal

How American Taxpayers Can Resolve Undeclared Income And Avoid Tax Penalties: Many U.S. States Now Offer Tax Amnesty Programs

Tax amnesty programs have become an increasingly common tool for U.S. states to collect unpaid taxes. These programs offer taxpayers the chance to resolve back taxes with reduced penalties and, in some cases, waived interest.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

LLC vs S-Corp vs C-Corp: Choosing The Right Business Entity In 2025

One of the most important decisions you'll make as an entrepreneur is choosing the right legal structure for your business.

United States Commercial

CL

Cantrell Law Firm

One Big Beautiful Bill's Tax Changes Will Enhance Cash Flow From Capital Expenditures

Two of the new and important tax changes made by the One Big Beautiful Bill Act (OBBBA) allow the full and immediate expensing of certain business assets placed in service during the taxable year.

United States Tax

PD

Phelps Dunbar LLP

Don't Tax My Tips! How It Works

United States Tax

D

Dykema

Navigating Q3 2025: Essential Income Tax Accounting Insights

AM

Alvarez & Marsal

Game-Changer: Pittsburgh's 'Jock Tax' Struck Down By PA High Court

United States Tax

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Understanding 1031 Like-Kind Exchanges: Real Estate Tax Deferral Strategies

United States Real Estate

CL

Cantrell Law Firm

Blocking The Blocked Income Rules? Loper Bright's Influence Over The Eighth Circuit's 3M Decision.

United States Tax

CM

Crowell & Moring LLP

Exploring Post-Divorce Tax Implications In Texas

United States Family

DS

Diggs & Sadler

Trust Planning For Estate Tax And Income Tax Benefits – Using A General Power Of Appointment (GPOA)

United States Tax

HL

Hinkle Law Firm

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

Top Five Labor Law Developments For September 2025

United States Employment

JL

Jackson Lewis P.C.

The Spousal Unity Rule: An Unconstitutional Grantor Trust Trigger

United States Family

ML

Milbank LLP

Trust Planning For Estate Tax And Income Tax Benefits – Using A General Power Of Appointment (GPOA)

A General Power of Appointment (GPOA) is a tax-efficient planning tool that can allow certain assets in an irrevocable trust to receive a step-up in income tax basis at death.

United States Tax

HL

Hinkle Law Firm

Wealth Management Update

The October 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.60%, down from 4.80% in September.

United States Wealth Mgt

PR

Proskauer Rose LLP

Top Five Labor Law Developments For September 2025

As a result of the federal government shutdown, the National Labor Relations Board has suspended nearly all operations and furloughed the vast majority of its staff.

United States Employment

JL

Jackson Lewis P.C.

The Spousal Unity Rule: An Unconstitutional Grantor Trust Trigger

Unsurprisingly, Congress has long chosen to tax a married grantor on trust income, so long as the grantor's spouse is included in the class of beneficiaries. The grantor of a trust, Congress apparently reasoned...

United States Family

ML

Milbank LLP

New IRS Guidance Provides Clarity On Treaty Relief For Common Cross-Border Investment Structures

United States Tax

C

Caldwell

Trouble In Paradise? The IRS Is Taking A Hard Look At Puerto Rican Tax Breaks

A decade ago, the IRS audited and brought cases against numerous taxpayers who claimed residency in the U.S. Virgin Islands to take advantage of a highly touted benefit...

United States Tax

HK

Holland & Knight

Mayo Clinic Tax Win Poised To Help Groups With Complex Missions

The US Court of Appeals for the Eighth Circuit's decision in Mayo Clinic v. US spotlights the tension between the IRS's narrower interpretation of "educational organization" and the court's fact-intensive approach.

United States Litigation

GP

Goodwin Procter LLP

Did You Know That The 2025 Tax Act Creates New Reporting Rules For Opportunity Funds?

The One Big Beautiful Bill Act (OBBBA), which made the Opportunity Zone program permanent also established detailed reporting obligations...

United States Tax

TS

Taft Stettinius & Hollister

California's Franchise Tax Board Adopts Final Regulations For Market-Based Sourcing

On September 10, 2025, California's Franchise Tax Board ("FTB") adopted final regulations ("Final Regulations") amending the rules regarding market-based...

United States Tax

PR

Proskauer Rose LLP

The Impact Of The One Big Beautiful Bill Act On Family Offices

United States Tax

HK

Holland & Knight

Should You Automate Your Multi-State Tax Compliance?

United States Tax

MG

MGO CPA LLP

How Tariff Changes Could Affect Your State Tax Profile

United States Tax

MG

MGO CPA LLP

New IRS Guidance On Tax Treaties Provides Reassurance For Common US Cross-Border Investment Structures

MB

Mayer Brown

IRS Issues Proposed Regulations On "No Tax On Tips" Deduction Under The One, Big, Beautiful Bill Act

United States Tax

FF

Farrell Fritz, P.C.

IRS Unveils List Of Jobs Eligible For 'No Tax On Tips' Deduction

United States Tax

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Business Profits Under The Double Taxation Avoidance Treaty Between Mexico And The Netherlands

AM

Alvarez & Marsal

IRB Provides Clarity On R&E Expenditures Procedure And Republishes Inflation Adjustments For Clean Energy Credit

United States Tax

LL

Liskow & Lewis

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

United States Employment

JL

Jackson Lewis P.C.

Take Advantage The New Markets Tax Credit Program

United States Tax

BW

BrownWinick Law

Key Corporate Tax Changes In The New U.S. Tax Bill: Implications For Business In 2025

United States Tax

RS

Rotfleisch & Samulovitch P.C.

IRS Addresses ECI Implications In Cross-Border Debt Participation Arrangements (PLR 202536015)

United States Tax

GT

Greenberg Traurig, LLP

Dechert Develops REMIC Structure For Longer Investment Periods ("Pancake REMIC")

United States Finance

D

Dechert

Senate Finance Committee Looking To Take White River To The Train Station, Confirms DOJ Investigation Into Tribal Tax Credits

United States Tax

CM

Crowell & Moring LLP

C Corporation vs. Pass-Through Entity: Which Structure Is Most Tax-Efficient For US Businesses?

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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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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