How the Tax Code Made an American Aristocracy, walks readers through federal tax policy history and the modern-day legal ...

Under Section 892 of the US tax code, foreign governments and their controlled entities — a category that includes SWFs and ...

Section 892 is the bit of the US tax code that you really really care about if you’re a foreign government entity, one of their integral parts, or a controlled entity (eg, SWFs and some PPFs) seeking ...

Proposed Section 899[1], introduced as part of the “Defending American Jobs and Investment Act” (H.R. 591) and incorporated into the House Ways and Means Committee’s tax package titled “The One, Big, ...

The increasing complexity of the tax code is having real consequences on the American economy, with a new analysis projecting a price tag of more than half a billion dollars yearly borne by the ...

Federal tax code overhaul under the One Big Beautiful Bill Act delivers sweeping changes for individuals and businesses, including expanded deductions and extended lower rates. Inflation adjustments ...

Federal taxes are not equally assessed across the US population, which has led to continual conflicts between the Left and ...

Big business groups, including the US Chamber of Commerce and Business Roundtable, applauded the Senate’s passage of the bill on Tuesday. Corporations are betting they will benefit from the ...

When mutual fund managers make trades within a fund, even if individual investors never sell a single share, investors are often hit with surprise capital gains taxes. That means they’re taxed on ...

IRS Form 708 is here. 40% Tax on Gifts & Bequests from Covered Expatriates (former citizens and green card holders). Transfer ...