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June 8, 2023
The U.S. government may have avoided a challenge to a controversial section 78 regulation by issuing the taxpayer a refund. In Kyocera, 1 the taxpayer challenged the validity of a regulation...
February 14, 2023
This case arises at the confluence of two areas of tax law—partnership taxation and U.S. taxation of international transactions
April 26, 2022
The Business Research Company’s Metal Mining Support Activities Global Market Report 2022 – Market Size, Trends, And Global Forecast 2022-2026
April 4, 2022
Flow-through entities raise the question of when the entity stands in its own name versus being a collection of its owners.
April 4, 2022
The U.S. tax system is a "self-assessment" model: upon determining how tax provisions apply to their transactions, taxpayers pay any tax due, and report the transactions to the I.R.S...