Reviewing Rev. Rul. 2024-14 | Partnership Basis-shifting Transactions, and the Economic Substance Doctrine
By Economic Substance, Partnership, Partnerships with Related Foreign Partners, Subchapter K
Aug 12, 2024
Startup Funding: Using Convertible Notes and SAFEs to Bridge the Valuation Gap Between Early Investors and Founders
By Convertible Notes, Corporate, Valuation
Aug 06, 2024
Texas Supreme Court Declines to Hear Comptroller Sovereign Immunity Case
By Immunity, Texas Supreme Court Insights
Aug 05, 2024
Treasury and IRS Issue Final Digital Asset Reporting Regulations
By Cryptocurrency, Digital Assets, Form 1099-DA
Jul 26, 2024
Centralized Partnership Audit Regime (CPAR) and a Trap for the Unwary
By Audit, Partnership
Jul 23, 2024
Basket Contract Transactions are in the IRS’s Crosshairs
By Capital Gain, Cryptocurrency, Digital Assets
Jul 12, 2024
Supreme Court Upholds Section 965 Mandatory Repatriation Tax
By Controlled Foreign Corporation (CFC), Corporate, Repatriation, Subpart F
Jun 28, 2024
Does the Inflation Reduction Act Give Rise to a New Tax Strategy Called Chaining?
By Internal Revenue Code, Tax Credit
Jun 25, 2024
Treasury Department and IRS Target Partnership Basis-Shifting Transactions
By IRS Regulations, Partnership, Partnership Tax
Jun 21, 2024
Texas Comptroller’s Voluntary Disclosure Process
By Sales and Use Tax, Streamlined Filing, Texas Tax, Voluntary Disclosure
Jun 20, 2024