Skip Page Banner  
Skip Navigation

Daily Tax Report

Product Code: DTLN21
7-Day Free Trial
Start Free Trial
View the Brochure 

Bloomberg BNA’s flagship daily news service —

Daily Tax Report® with Daily Tax RealTime® and TaxCore® Learn why leading practitioners and policymakers rely on Bloomberg BNA to keep on the cutting edge of taxation and accounting information.

  • Daily Tax RealTime®
    E-mail summaries of breaking news, along with links to the relevant full-text documents, in real time.
  • Daily Tax Report®
    Objective and comprehensive reporting on crucial legislative, regulatory, and legal tax developments — every business day.
  • TaxCore®
    A comprehensive, easily searchable database full-text documents from Congress, the IRS, and dozens of other sources.

Daily Tax Report® with Daily Tax RealTime® and TaxCore®

Changes in tax law are both relentless and fast-paced. Keeping track of significant developments in Congress, regulatory agencies, and the courts—without missing something significant—can be very difficult. State and international tax developments can make the situation even more complex. Finding out about those developments early enough to influence outcomes, or to do effective tax planning, is even harder. For more than 50 years, Daily Tax Report® has helped leading practitioners and policymakers keep on the cutting edge of taxation and accounting information.

Daily Tax Report® subscriptions include:

1. Daily Tax Report®

Your comprehensive source for news on key federal, state, and international legislative, regulatory, and judicial tax-related developments, including pensions and accounting. The Report provides full text of key legislative, regulatory, and judicial documents. The status of tax-related bills pending in Congress is updated with Hill Watch, a chart published at key intervals during each session, in addition to daily listings of congressional debates, reports filed, committee actions and meetings, and hearings scheduled. You also receive periodic special supplements and an annual Outlook report, along with perspective and trend articles by outside experts, interviews with key policymakers, and analysis by Bloomberg BNA editors.

2. Daily Tax RealTime®

Get concise summaries of significant regulatory, legislative, and judicial developments, along with the full text of important IRS and other tax-related documents. Bloomberg BNA posts these materials on the Web and e-mails updates as often as several times a day, the day they occur or are available, to provide you interim updates between daily issues. (Only Daily Tax Report Web subscribers receive Daily Tax RealTime.)

3. TaxCore®

This comprehensive database of tax-related documents from Congress, the IRS, and dozens of other sources is reproduced verbatim on the Web. The TaxCore® database contains the full text of thousands of congressional tax bills, IRS regulations and guidance, court decisions, official reports, statements, transcripts, memoranda, rulings, opinions, and other materials issued by public and private sector agencies and organizations in Washington, D.C., and nationwide. The database is both indexed and fully searchable to make locating any tax document quick and easy.

You can rely on Bloomberg BNA’s Daily Tax Report to help you:

  • Monitor all of the important tax issues that could influence the way you do business. Receive in-depth, objective daily news from Washington, DC, the states, and around the world.
  • Stay proactive with a complete tax news source, organized for easy access. Specialized sections cover Federal Tax & Accounting; State Tax & Accounting; International Tax & Accounting; Analysis & Perspective; Viewpoint, and Tax Decisions & Rulings.
  • Improve tax planning with the most up-to-date information on legislation and IRS regulations.
  • Minimize your clients’ or organization’s tax liabilities by keeping up with regulatory changes and enforcement activities.
  • Prepare for tax audits and litigation with analyses of key tax-related court rulings and full-text source documents.
  • Gain additional insight and essential data from Analysis & Perspective articles, interviews, text supplements, and the annual Tax and Accounting Outlook—all part of your subscription.

Bloomberg BNA’s database of TaxCore® documents helps you:

  • Review the full text of hundreds of official tax-related materials issued by public- and private-sector sources, including:
  • Bills and amendments
  • Comment letters
  • Congressional reports
  • Court decisions and U.S. Tax Court Memorandum Opinions
  • Government Accountability Office reports
  • IRS Actions on Decisions, Exemption Rulings, General Counsel’s Memorandums, hearing transcripts, Private Letter Rulings, Technical Advice Memorandums, and Service Center Advice Memorandums
  • Statements and testimony
  • Treasury correspondence
  • Save time and effort. Many of these items would be difficult to obtain if you could even locate them.
  • Avoid miscommunication by consulting the actual language of essential documents to ensure the accuracy of your work, plan sound strategies, and advise clients effectively.

Major Topics Covered:

Capital gains
Charitable contributions
Corporate taxes
Domestic production
Employee benefits
Health insurance
International taxation
IRS
Pensions
R&D tax credits
Real estate taxes
State taxes
Tax accounting
Tax credits and exclusions
Tax reform
Transfer pricing

Formats & Updates:

Frequency: Published Every Business Day
Print Version: Report
Web Version: Report, TaxCore
E-mail: E-Mail Highlights

Try Daily Tax Report now.

To view a sample issue of the Daily Tax Report, click on the link below. The Daily Tax Report is available online and in print.

 Daily Tax Report Sample Issue

Try Daily Tax Report now.
To gain access to these articles, take a FREE TRIAL to Daily Tax Report now.
July 21, 2014
  • IRS Corrections to Tangible Property Rules Show Concern Over Election, Experts Say
  • Intangible Virtual Products Problematic In Accounting for Revenues, Group Says
  • Tax Bill Curbing Outsourcing to Get Senate Vote Soon, Stabenow Says
  • Lawmakers Rally Behind New Tax Relief Measure for Disaster Areas
  • IRS Directive on Insurance Company Hedges Caps Years of Industry, Agency Negotiations
  • IRS Sets Applicable, Adjusted Federal Interest Rates for August
  • AbbVie Becomes Biggest U.S. Company To Move Domestic Address in $55 Billion Deal
  • Final R&E Rules on Prototype Expenses Offer Clarity, Reduce Audit Controversy
  • IRS Seeks Public Comment on Form Used When Third Party Is Paying, Supplying Wages
  • Rehashing Marijuana State Tax Revenues in Washington and Colorado
  • States Experiment With Different Approaches to Marijuana Legalization
  • Guidance Sets Accounting Standards For Limited Liability Partnerships in U.K., Ireland
  • Brazil Expands Simplified Tax Regime To Include More Small Companies
  • UN BEPS Panel Plans October Report, Issues Responses From Brazil, Mexico, Singapore
  • Are Tax Holidays the ‘Vacation' They Advertise to Be?
  • AT&T Rings Up $5.7 Million Refund In Challenge to Kentucky Group-Filing Statute
  • IRS Releases Six Exemption Rulings Issued July 11 Through July 17
  • Lerner E-Mail Investigation Top Priority For TIGTA in Exempt Scandal, Inspector Says
  • E-Mail CCAs Address Foreign Tax Credit Items Involving Passthroughs, Limits on Assessment
  • PLRs Consider REIT Facility Definitions, S Reorganization, Trust's Late Division
  • Fifth Circuit Denies FICA Refund, Says Medical Residents Not Students
  • Fugitive Tax Cheat Tracked Down Through Facebook Pleads Guilty
  • CCA Says Code Section on Gain Exclusion For Inherited Residences Obsolete for Most
  • CCA: Interest, Penalty Payments Included In Calculating Amounts Available for Refund
  • What to Watch Week of July 21: Border Funds, Highway Bill, Education
  • CCA 201429022 - Section 61 - Gross Income Defined
  • CCA 201429023 - Section 6511 - Limitations on Credit or Refund
  • CCA 201429025 - Section 1366 - Pass-Thru of Items to Shareholders
  • CCA 201429026 - Section 905 - Applicable Rules
  • CutMyCO2
  • Declaration of Stephen Manning in ‘True the Vote, Inc. v. IRS'
  • Declaration of Timothy Camus in ‘True the Vote, Inc. v. IRS'
  • Declaration of Todd Egaas in ‘True the Vote, Inc. v. IRS'
  • Healthshare Bay Area Inc.
  • IRS Correcting Amendments to Final Rules (T.D. 9636) on Deduction, Capitalization of Tangible Property Expenditures
  • IRS Directive (LB&I-04-0514-0050) on Hedging of Variable Annuity Guaranteed Minimum Benefits by Insurance Companies
  • IRS Final Regulations (T.D. 9680) on Section 174 Research and Experimental Expenses in Development of Tangible Property
  • IRS Rev. Rul. 2014-19 Setting Applicable, Adjusted Federal Interest Rates for August
  • International Federation of Health Information Management Associations
  • National Disaster Tax Relief Act (H.R. 5082), by Rep. Reed
  • PLR 201429001 - Section 1362 - Election; Revocation; Termination
  • PLR 201429002 - Section 1295 - Qualified Electing Fund
  • PLR 201429003 - Section 1295 - Qualified Electing Fund
  • PLR 201429004 - Section 1295 - Qualified Electing Fund
  • PLR 201429005 - Section 9100
  • PLR 201429006 - Section 355 - Distribution of Stock and Securities of a Controlled Corporation
  • PLR 201429007 - Section 1504 - Definitions
  • PLR 201429008 - Section 1362 - Election; Revocation; Termination
  • PLR 201429009 - Section 2036 - Transfers With Retained Life Estate
  • PLR 201429010 - Section 9100
  • PLR 201429011 - Section 1295 - Qualified Electing Fund
  • PLR 201429012 - Section 9100
  • PLR 201429013 - Section 7701 - Definitions
  • PLR 201429014 - Section 7701 - Definitions
  • PLR 201429015 - Section 911 - Citizens or Residents of the United States Living Abroad
  • PLR 201429016 - Section 338 - Certain Stock Purchases Treated as Asset Acquisitions
  • PLR 201429017 - Section 856 - Definition of Real Estate Investment Trust
  • PLR 201429018 - Section 45D - New Markets Tax Credits
  • PLR 201429019 - Section 45D - New Markets Tax Credits
  • PLR 201429020 - Section 9100
  • PLR 201429021 - Section 1295 - Qualified Electing Fund
  • PLR 201429024 - Section 856 - Definition of Real Estate Investment Trust
  • PLR 201429027 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201429028 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201429029 - Section 511 - Imposition of Tax on Unrelated Business Income of Charitable, etc., Organizations
  • PLR 201429030 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201429031 - Section 408 - Individual Retirement Accounts
  • PLR 201429032 - Section 408 - Individual Retirement Accounts
  • PLR 201429033 - Section 408 - Individual Retirement Accounts
  • PLR 201429034 - Section 408 - Individual Retirement Accounts
  • PLR 201429035 - Section 408 - Individual Retirement Accounts
  • PLR 201429036 - Section 412 - Minimum Funding Standards
  • Permian Physicians Services Inc.
  • Ridgeview Insurance Co.
  • Right Way Direction Inc.
  • Univ. of Texas Sys. ex rel. Univ. of Texas Med. Found. v. United States
  • PLR 201429019 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
July 18, 2014
  • FASB Excludes Reinsurance From Insurance Contracts Project
  • FASB Tentatively Agrees to Finalize Revisions on Consolidation Proposal
  • New Revenue Recognition Standards Require Tax Input Before Major Contract Changes
  • Republicans Call Australian Repeal of Carbon Tax Red Flag for Proponents in U.S. Senate
  • Congress Inches Toward Curbing Inversions; Hatch Expresses Openness to the Concept
  • Democrats Target Tax Deals, Hoping To Revive Romney Campaign Weakness
  • IRS Corrects Expiration Date in Rules On Streamlined Section 501(c)(3) Process
  • Taxpayers Can't Claim Gains or Losses Before Mixed Straddle Deals Occur, IRS Says
  • Plans That Drop Contraceptive Coverage Must Make Expedited Disclosures, DOL Says
  • All Options Still Open in IRS Exempt Probe, Justice Department Official Tells House Panel
  • IRS's Merrick Says Existing DCL Regulations Consistent With OECD Anti-Abuse Action Plan
  • IRS Seeks Comment on Notice Requirement Rules for Certain Pension Plan Amendments
  • House Passes Bill Backers Say Will Boost Giving; White House Threatens Veto
  • IRS Posts Updated Version Of Circular 230 on Website
  • IRS May Charge $500 for Failure To Provide SSN on Passport Application
  • IRS Lets Payees Combat Backup Withholding By Using Social Security Cards to Prove ID
  • Regulatory Watch
  • Australia Nixes Carbon Tax; Environmental Groups Denounce Return to ‘Bad Old Days'
  • Canada's APA Program Posts Record Results for Acceptances, Cases Closed
  • Russia Says Dividend-Related Exchange Rate Differences May Be Tax Deductible
  • Tax Court Says It Lacks Power To Decide Abatement of Interest Issue
  • Tax Court: Fines Paid European Commission Nondeductible as It Constitutes Government
  • Federal Court: IRS Can't Regulate Fee Arrangements of CPA Tax Preparers
  • Couple Promoting Tax Shelters Failed To Report Business Income, Tax Court Says
  • Carter v. Commissioner
  • Guardian Indus. Corp. v. Commissioner
  • IRS Final Regulations (T.D. 9678) on Mixed Straddles, Straddle-by-Straddle Identification Under Section 1092
  • IRS Final Regulations (T.D. 9679) on Information Reporting by Passport Applicants
  • IRS Rev. Proc. 2014-43 on Revised Procedures for Certain Individuals Required to Obtain Social Security Numbers to Prevent Backup Withholding
  • JCT Report (JCX-89-14), ‘Estimated Revenue Effects of H.R. 4719, the “America Gives More Act of 2014” ‘
  • Ridgely v. Lew
  • Rogers v. Commissioner
  • Senate Finance Committee Ranking Member Hatch Letter to Treasury Secretary Lew on Corporate Inversions
July 17, 2014
  • FASB Affirms EITF Decisions On Consolidated Collateralized Financing
  • Obama Administration, Senate Democrats Seek Urgent Curb on Offshore Inversion Deals
  • Senators Introduce Combined Measure On Internet Taxes, Online Sales Tax
  • New Effective Date for 2 Percent Floor Rules Allows More Program Design Time, IRS Says
  • Four Senators Spotlight Tax Fallout Of SEC Proposal, Urge Lew to Take Action
  • While Section 954 Uncertainty Exists, Other Rules to Be Completed First, IRS Official Says
  • House Republicans Assail CMS Efforts to Fix Health Marketplace Subsidy, Tax Credit Flaws
  • Senate Rejects Democrats' Bill Responding to ‘Hobby Lobby' Decision
  • Budget Threats Push IRS to Acquiesce On House Questioning of IT Personnel
  • House OKs Bill Slashing $1.4 Billion From IRS Funds, Restricting Policies and Practices
  • IRS Plan to Deactivate Unused ITINs May Put Some With Legitimate Needs in Bind
  • Taxpayer Advocate Offers Clearer Test For Determining 501(c)(4) Exempt Status
  • House Judiciary Panel Approves Tougher Enforcement of ID Theft Involving Taxes
  • Foreign Relations Committee OKs Treaties With Poland, Spain; Sen. Paul Still Objects
  • Senate Working Toward Agreement To Bring House Highway Bill Up for Vote
  • CORRECTION
  • South Carolina Revenue Agency Releases Draft Nexus, Accommodations Tax Guidance
  • China Strengthens Reporting Rules For Companies' Offshore Investments
  • Limited Resources Continue to Constrain Chinese APA Applications, Practitioner Says
  • Europe Must Diffuse Green Technologies, Change Taxes for Sustainability, Study Finds
  • Update to OECD Model Tax Convention Won't Include BEPS, PE Discussion Draft Changes
  • Senate Finance Committee Hearing Raises No Issues for Tax Court Nominee Pugh
  • District Court: Government Can Proceed With Foreclosure on Couple's Property
  • IRS Amendment to Final Rules (T.D. 9664) on Costs Incurred by Certain Estates, Trusts Subject to Floor for Itemized Deductions
  • IRS News Release (IR-2014-78) on National Taxpayer Advocate Mid-Year Report to Congress
  • Marketplace and Internet Tax Fairness Act (S. 2609), by Sen. Enzi
  • National Taxpayer Advocate Mid-Year Report to Congress, ‘Fiscal Year 2015 Objectives'
  • Sen. Crapo Letter to Treasury Secretary Lew on Tax Compliance Consequences of SEC Money Market Proposal
  • Sen. Toomey Letter to Treasury Secretary Lew on Tax Compliance Consequences of SEC Money Market Proposal
  • Sens. Menendez, Warner Letter to Treasury Secretary Lew on Tax Compliance Consequences of SEC Money Market Proposal
  • United States v. Winsper
July 16, 2014
  • FASB Issues Simplification Proposals On Inventory Accounting, Extraordinary Items
  • Treasury Studying Corporate Inversions 10 Years After Congress Asked for a Report
  • Convene Roundtable on Policy Objectives For Dividend Rules, Derivatives Group Says
  • House OKs Permanent Ban on Internet Access Taxes, Handing Issue to Senate
  • Practitioner: ACA-Eligible Clients Should Be Alerted to Watch for New Tax Forms
  • House Amendments Slash IRS Budget $1.1 Billion More, as GOP Sends Message
  • GAO Report on Form 5500 Provides Good Suggestions, Analyst Says
  • Final Rules on Allocation of Interest Expense By Corporations Intended to Target Abuses
  • ABA Tax Section: Rules for Noncompensatory Options on Partnership Interest Need Tweaks
  • Money Market Industry Overhaul Could Require Change to Wash Sale Rules
  • Treasury Seeking Review of State Grant Application Under Financial Stability Office
  • House Passes Short-Term Highway Patch As Senate Promises Vote on Three Distinct Bills
  • Key Tax Issues in Congress
  • Regulatory Watch
  • Delaware Governor Signs Measure Doubling State R&D Tax Credit for Small Businesses
  • French Program Aims to Ease Compliance With EU's New VAT Rules for E-Services
  • Luxembourg's Redactions Not Enough To Hide Fiat From EU Tax Investigation
  • Court Probes Whereabouts of Lerner Hard Drive in ‘True the Vote' Lawsuit
  • Court: Challenge to District's First Source Employment Agreement Act Can Proceed
  • Tax Court Releases Calendars For Fall, Winter Trial Sessions
  • AICPA Sues to Halt IRS Movement On Voluntary Preparer Certification Program
  • Tax Court: IRS Appeals Officer Failed To Properly Consider Offer-in-Compromise
  • ABA Tax Section Comments on Proposed Rules (REG-106918-08) on Noncompensatory Partnership Interest
  • Complaint in ‘Am. Inst. of Certified Pub. Accountants v. IRS'
  • IRS Final Regulations (T.D. 9676) on Allocation, Apportionment of Interest Expense
  • JCT Report (JCX-87-14), ‘Estimated Budget Effects of the Revenue Provisions Contained in H.R. 5021, the “Highway and Transportation Funding Act of 2014” ‘
  • JCT Report (JCX-88-14), ‘Estimated General Fund and Trust Fund Effects of the Revenue Provisions Contained in H.R. 5021, the “Highway and Transportation Funding Act of 2014” ‘
  • Metro. Wash. Chapter, Associated Builders & Contractors, Inc. v. D.C.
  • Options Clearing Corp. Comments on Proposed Regulations (REG-120282-10) on Dividend Equivalents From U.S. Sources
  • Order Filed in ‘True the Vote, Inc. v. IRS'
  • Synergy Envtl., Inc. v. Commissioner
  • U.S. Tax Court Combined Schedules of Sessions for Fall 2014, Winter 2015 Terms
July 15, 2014
  • Practitioners Cite Internal Tensions in Field As Impediment to Transfer Pricing Initiatives
  • EY to Pay $4 Million to Settle SEC Claims It Violated Rules on Auditor Independence
  • Republicans Delve Into Computer Crash Of FEC Employee Who Violated Hatch Act
  • Corporate Inversions Headed for Spotlight In July 22 Senate Finance Committee Hearing
  • In Inversion Move to Netherlands, Mylan Inc. Will Add Abbott Labs Unit, Cutting Tax Rate
  • Senate Investigations Panel to Probe Structured Financial Products, Tax Avoidance
  • White House Issues Veto Threat for House Funding Bill Reducing IRS Spending Level
  • IRS Seeks Public Comment On New Markets Tax Credit Rules
  • IRS Rules Authorize Disclosures For Creation of Decennial Census
  • Truncated Taxpayer ID Numbers Allowed In Final Rules Combating Identity Theft
  • IRS Taxpayer Advocacy Panels Plan Open Meetings in August
  • House Prepares to Vote on Highway Patch As White House Pushes Long-Term Plan
  • Lawmakers Ask IRS to End Penalties On Marijuana Business's Cash Tax Payments
  • Vermont Tax Department Releases Draft Guidance for Sales Tax on Cloud Computing
  • Brazil, Sao Paulo Province Issue Social Contributions, VAT Breaks for Medications
  • MAP Numbers Show Adjustments Account For Most of Canada's Negotiable Cases
  • Cyprus Signs OECD Convention on Mutual Administrative Assistance in Tax Matters
  • Banks Welcome Informal IRS Guidance on Post-Dodd-Frank Fee Credit Programs
  • IBM Entitled to Use MTC Apportionment Formula, Michigan Supreme Court Says
  • Taxpayer Wasn't Real Estate Professional, Can't Deduct Expenses, Tax Court Rules
  • Tax Court: Signing Form 870-AD Forecloses Taxpayers' Pursuit of Additional Abatement
  • Tax Court: No Abuse of Discretion In Sustained Deficiency Determinations
  • Cropper v. Commissioner
  • IRS Final Regulations (T.D. 9675) on Truncated Taxpayer ID Numbers
  • IRS Notices of August Meetings of Taxpayer Advocacy Panels
  • IRS Proposed Rules (REG-120756-13) on Disclosures of Return Information to Commerce Department for Statistical Activities
  • IRS Temporary Rules (T.D. 9677) on Disclosures of Return Information to Commerce Department for Statistical Activities
  • Int'l Bus. Machs. Corp. v. Mich., Dep't of Treasury
  • Lacy-Thompson v. Commissioner
  • Schumann v. Commissioner
  • Statement of Administration Policy on H.R. 5016, Financial Services and General Government Appropriations Act
July 14, 2014
  • IRS Releases Report Summarizing 2013 Art Advisory Panel Meetings
  • Conglomerates Could Escape U.S. Taxes Through ‘Spinversions'
  • Renaissance Facing Scrutiny By Senate Panel on Tax Maneuver
  • House OKs Permanent Bonus Depreciation; Democrats Call Legislation a Dead End
  • Internet Tax Freedom Act Renewal Moves to House for July 15 Vote
  • Anti-Inversion Amendment Passes House As Part of Energy Appropriations Measure
  • House to Consider Charity-Related Tax Bills, IRS Funding and Highway Fund Legislation
  • Highway Trust Fund Battle Continues As House Floor Action Expected Week of July 14
  • Key Tax Issues in Congress
  • Alaska Bill Adds Covered Products, Resets Sunset Date for Seafood Tax Credit Program
  • California Governor Signs Bill With Tax Credit For Lockheed Martin if It Wins Contract
  • Iowa Revenue Department Extends Filing Deadlines for Flooded Counties
  • Louisiana Legislation Amends Rules for Tax Amnesty Program
  • Mass. Governor Signs Budget That Includes Amnesty Program, Expanded Appeals Process
  • Brazilian Decree Outlines Tax Breaks, Incentives for Companies, Financial Markets
  • Germany's Bundesrat Approves Regulation Implementing FATCA
  • Russian Tax Agency, Finance Ministry Issue New Guidelines on VAT Liabilities
  • Switzerland Plans Withholding Tax Overhaul to Bolster Capital Markets
  • TAM: Hospital's Lab Tests for Nonpatients Not Unrelated Business if Options Lacking
  • IRS Releases 15 Exemption Rulings Issued July 3 Through July 10
  • Court Orders IRS to Explain Lost Lerner E-Mails, Efforts for Recovery
  • REIT Treatment of Refundable State Credits, Insurance, Exemption Issues Dominate PLRs
  • CCA: Suspended Passive Losses Not Offset By Gain Excluded on Former Residence's Sale
  • New Mexico High Court Upholds Law Basing Assessed Value on Property Acquisition Date
  • Caribbean-Based Lawyer Pleads Guilty In Tax Evasion-Related Laundering Sting
  • Electricity Is a Service, Its Production Not Exempt as Manufacturing in Colorado
  • CCA Says IRS Can Notify Withholding Agent If Form W-8ECI Claimant Fails to File in U.S.
  • What to Watch the Week of July 14: Taxes, Highways, Border Kids
  • Boston Baskin Cancer Foundation Inc.
  • CCA 201428007 - Section 1441 - Withholding of Tax on Nonresident Aliens
  • CCA 201428008 - Section 121 - Exclusion of Gain from Sale of Principal Residence
  • Devto Support Foundation
  • Family Cancer Center Foundation Inc.
  • Financial Literacy for Children Foundation
  • GoodCauses Support Inc.
  • House Judiciary Committee Report (113-510) on H.R. 3086, Permanent Internet Tax Freedom Act
  • Integrity Oncology Foundation Inc.
  • JCT Report (JCX-86-14), ‘Estimated Revenue Effects of H.R. 4718'
  • Jessica Health Foundation
  • Kansas Health Solutions Inc.
  • Memphis Lung Physicians Foundation Inc.
  • Missouri Jumpstart Coalition for Economic and Personal Financial Literacy
  • PLR 201428001 - Section 54F - Qualified School Construction Bonds
  • PLR 201428002 - Section 856 - Definition of Real Estate Investment Trust
  • PLR 201428003 - Section 2632 - Special Rules for Allocation of GST Exemption
  • PLR 201428004 - Section 9100
  • PLR 201428005 - Section 9100
  • PLR 201428006 - Section 831 - Tax on Insurance Companies Other Than Life Insurance Companies
  • PLR 201428009 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201428010 - Section 4945 - Taxes on Taxable Expenditures
  • PLR 201428011 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201428012 - Section 408 - Individual Retirement Accounts
  • PLR 201428013 - Section 408 - Individual Retirement Accounts
  • PLR 201428014 - Section 402 - Taxability of Beneficiary of Employees' Trust
  • PLR 201428015 - Section 408 - Individual Retirement Accounts
  • PLR 201428016 - Section 408 - Individual Retirement Accounts
  • PLR 201428017 - Section 412 - Minimum Funding Standards
  • PLR 201428018 - Section 408 - Individual Retirement Accounts
  • PLR 201428019 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201428020 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201428021 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201428022 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201428023 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201428024 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201428025 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201428026 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201428027 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201428028 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201428029 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201428031 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • Service Organization of San Antonio
  • St. Luke's Clinic Coordinated Care Ltd.
  • Stern Cardiovascular Foundation Inc.
  • Sungkyul Mission Center
  • TAM 201428030 - Section 513 - Unrelated Trade or Business
  • TMT Stanford Ranch Village Inc.
July 11, 2014
  • Expand, Simplify Cash Accounting Method To Help Small Business, House Panel Told
  • As Permanent Bonus Depreciation Bill Nears Vote, White House Threatens Veto
  • ABA Tax Section: Broader Exclusions From Section 162(m)(6) Rules Needed
  • Reid: Bill to Counter ‘Hobby Lobby' Ruling Will Go to Senate Floor Week of July 14
  • IRS Stresses Annual IRA Rollover Limits In Withdrawal of Rules After ‘Bobrow' Ruling
  • Resolutions on Already-Transmitted Lerner E-Mails Stopped From Moving to House Floor
  • Employee Plans to Participate In IRS Tax Forums for Practitioners
  • Ways and Means, Senate Finance Panels Advance Highway Bills; Debate Continues
  • McKenney Named Deputy Inspector General for Audit at TIGTA
  • Brazil: Remittances for Services to Tax Treaty Nations Exempt From 25 Percent Tax
  • European Commission Targets French Law On Foreign Donations, U.K. Fuel Tax Rules
  • India Committed to Stable, Predictable Tax Regime, Finance Minister Jaitley Says
  • MF Global Administrator's Suit Against PwC Survives ‘In Pari Delicto’ Dismissal Challenge
  • Church Plan Challengers Win Third Victory; Magistrate Agrees With Majority Position
  • Tax Court: No Bad Debt Deduction For Transactions That Weren't Loans
  • ABA Tax Section Comments on Proposed Regulations (REG-106796-12) on Application of $500,000 Deduction Limitation for Remuneration by Certain Health Insurers
  • Dickinson v. Commissioner
  • IRS Partial Withdrawal of Proposed Rules (REG- 209459-78) on Individual Retirement Plans, Simplified Employee Pensions
  • JCT Report (JCX-83-14), ‘Description of the Chairman's Second Modification to the Provisions of the “Preserving America's Transit and Highways Act of 2014” ‘
  • JCT Report (JCX-84-14), ‘Estimated Revenue Effects of the Chairman's Second Modification to the “Preserving America's Transit and Highways Act of 2014” ‘
  • JCT Report (JCX-85-14), ‘Estimated General Fund and Trust Fund Effects of the Chairman's Second Modification to the “Preserving America's Transit and Highways Act of 2014” ‘
  • Statement of Administration Policy on H.R. 4718, Permanent Extension of Bonus Depreciation
July 10, 2014
  • FASB-IASB Revenue Transition Group Releases Inaugural Meeting Agenda
  • Economics of Bonus Depreciation Stimulate Disagreements With Vote Pending in House
  • IRS Corrects Rules on Streamlined Process For Applying for Section 501(c)(3) Status
  • Democrats Offer Bills to Counter Supreme Court's ‘Hobby Lobby' Decision
  • New Lerner E-Mails Show Concern About Their Release to Congress
  • Senate Preparing to Bundle Spending Bill For Treasury, IRS With Rest of Government
  • IRS Plans July 17 Phone Forum On Impact of ‘Windsor' Decision
  • IRS Issues July Rates for Determining Present Value of Defined Benefit Plans
  • Treasury Seeks OMB Review Of 2005 Biofuel Tax Guidance
  • Revenue-Neutral Tax Overhaul Could Shrink Economy, CRS Says
  • House Moves Ahead With Highway Plan As Senate Lawmakers Weigh Options
  • Alaska's Film Tax Credit Will Sunset Five Years Earlier in Bill Signed by Parnell
  • Chilean Government, Legislators Reach Deal on Wide-Ranging Tax Overhaul Bill
  • EU Investigates Dutch Tax Exemptions For Rotterdam, Mulls Wider Inquiry Into EU Ports
  • French Minister Presents Draft Bill To Ratify FATCA Pact With the U.S.
  • Goods Taxes Will Be Major Milestone For India Indirect Overhaul, Finance Ministry Says
  • REITs and Earnings and Profits
  • Judicial Watch Files FOIA Lawsuit Against DOJ on Official's Role in Tax Exempt Probe
  • California Man Sentenced to Six Months In Prison for Concealing Foreign Accounts
  • Lower Court Failed to Consider Relevant Sentencing Factors, Second Circuit Says
  • CRS Report, ‘Bonus Depreciation: Economic and Budgetary Issues’
  • CRS Report, ‘Dynamic Scoring for Tax Legislation: A Review of Models’
  • IRS Notice 2014-43 Updating Weighted Average Interest Rates, Yield Curves, Segment Rates for July
  • United States v. Park
July 09, 2014
  • Ingersoll-Rand Finds Escaping U.S. Tax Carries No Penalty as Contracts Flow
  • Panelists Promote Stricter Standard For Section 501(c)(4) Social Welfare Mission
  • Treasury FOIA Letter Urges Treaty Changes To Avoid Discriminatory Treatment of Funds
  • IRS Says Global Focus to Continue Despite Departures; Changes Concern Practitioners
  • IRS Corrects Proposed Rules On REITs, Renewable Energy Property
  • Rules on Longevity Annuity Contracts Widen Choices, But Employers May Be Skeptical
  • Democratic Senators Propose Increase, Refundability for Child Care Tax Credit
  • Reid May Bring Up Stalled Bill Offering Tax Credits for Employee Insourcing
  • Sponsors of Online Sales Tax Measure Try Highway Bill as Route to Passage
  • Camp Sets Markup for Highway Funding Despite Lack of Agreement With Wyden
  • California Tax Panel Weighs Rules For Exemption on Manufacturing Equipment
  • New York Governor Signs Law Legalizing Medical Marijuana, Imposes Tax on Sales
  • Denmark Approves Stimulus Plan With New Withholding, Dividend Rates
  • Italian EU Presidency Focuses on Expanded Information Exchange, CCCTB, Other Issues
  • Pre-Codification Economic Substance Tested In STARS Cases, With Potential Circuit Split
  • Sixth Circuit: State Law Controls Whether FDIC Entitled to Defunct Bank's Tax Refund
  • First Circuit Says Prejudgment Interest Should Be Based on Massachusetts Law
  • Bring Jobs Home Act (S. 337), by Sen. Stabenow
  • FDIC v. AmFin Fin. Corp.
  • Helping Working Families Afford Child Care Act, by Sen. Shaheen
  • Henderson, Martha - Letter 1
  • IRS Corrections to Proposed Rules (REG-150760-13) on Real Estate Investment Trust Real Property
  • JCT Report (JCX-79-14), ‘Description of the Provisions of H.R. 5021, the “Highway and Transportation Funding Act of 2014” ‘
  • JCT Report (JCX-80-14), ‘Estimated Budget Effects of the Revenue Provisions Contained in H.R. 5021, the “Highway and Transportation Funding Act of 2014” ‘
  • JCT Report (JCX-81-14), ‘Estimated General Fund and Trust Fund Effects of the Revenue Provisions Contained in H.R. 5021, the “Highway and Transportation Funding Act of 2014” ‘
  • Schussel v. Werfel
July 08, 2014
  • IRS Seeks Comment on Forms Used for Electronic Filing Signatures
  • IRS: Top LB&I Domestic Official Prendergast To Retire, Arellano Selected as Replacement
  • Stakeholders Report Issues With Form 5500, GAO Says
  • GAO to IRS: Get Busy Using ‘Big Data' To Improve Correspondence Audits
  • No Deal on Highway Trust Fund Patch Reached in Senate as Deadline Looms
  • Missouri Governor Signs Measure to End ‘Border War' With Kansas Over Tax Incentives
  • New Jersey Follows Lead of Other States, Enacts ‘Click-Through' Nexus Legislation
  • Juncker to Face Questions on Luxembourg Tax Regimes as EU Investigation Expands
  • Microsoft Taxes May Undergo Scrutiny as EU Quizzes Luxembourg
  • Italy Expects FATCA Pact to Be Ratified Before August Parliamentary Break
  • OTCs Win as Colorado Appeals Court Says They Aren't Liable for Hotel Occupancy Tax
  • Court Rejects Claims Against Meriter Plan, Allows Fiduciary Breach Action to Continue
  • Nexus-Creating Employee Transfers a Sham, Disregarded by Massachusetts Appeals Court
  • Tax Court: Taxpayer Can't Claim Business Expenses for Investment Property He Lived In
  • State Department Uses Facebook To Track Down Convicted Tax Cheat
  • Tax Court Sustains Frivolous Filing Penalty for Taxpayer's Zero Return
  • Expedia, Inc. v. City and County of Denver
  • Hill v. Commissioner
  • Hume v. Commissioner
July 07, 2014
  • Colorado Case at Supreme Court May Recharge Online Sales Tax Arguments
  • New Form 1023-EZ Lowers Receipts Limit For Smaller 501(c)(3) Exemption Applicants
  • IRS Clarifies Rules on Retirement Plan Payments for Accident, Insurance Premiums
  • IRS Seeks Input on Proposal To Eliminate Index of Bulletin
  • Information Disclosure, Other Errors Found In Systemic Burden Process, TIGTA Says
  • CRS: Broader Definition of Dependent May Help More Working Caregivers
  • IRS Updates Format, Required Information On Determination Letter Request Form
  • IRS Updates Specifications For Corrected Wage, Tax Statements
  • House Set to Vote on Bonus Depreciation In Drive to Make Extenders Permanent
  • JCT Staff Issues Errata to Fix Error In Explanation of Spanish Tax Treaty
  • California Legislature OKs Bill to Give Aerospace Firm $420 Million Tax Credit
  • Canadian FATCA Agreement Now in Force, Effective for Banks July 1, Authorities Say
  • U.S. Account Data Due by Sept. 30, 2015, Under New U.S.-Israeli FATCA Agreement
  • Mexican Energy Restructuring Includes Tax Changes, Private Investment Incentives
  • New Zealand Omnibus Tax Bill Addresses FATCA, Business Taxes
  • Russian Tax Agency Issues New Guidelines On Offshore Hydrocarbon Project Incentives
  • IRS Releases 14 Exemption Rulings Issued Between June 26 and July 3
  • Post-‘Hobby Lobby' Drama at Supreme Court; Sotomayor Says Court Ignores Latest Opinion
  • Information Letters Address Tax Treatment Of Student Athletes, Range of Other Issues
  • PLRs Look at REIT's Subsidiary Acquisition, Profit-Sharing Plans in Spinoff, Other Items
  • CCA Distinguishes Passive Activity Exception, Single Activity Election for Rental Real Estate
  • Fifth Circuit Says Consistency Rule Applies To Research Credit Base Years, Claim Years
  • Tax Court: Collateral Estoppel Bars Taxpayers' Claim That Return Was Valid
  • 1918 Eighth Avenue Acquisition LLC
  • AB&W Credit Union Inc.
  • Bill (H.R. 4718) Making Permanent Bonus Depreciation, as Reported by Ways and Means Committee (Report No. 113-__ )
  • CCA 201427016 - Section 469 - Passive Activity Losses and Credits Limited
  • CRS Report, ‘Dependent Care: Current Tax Benefits and Legislative Issues’
  • Chestnut Health and Rehabilitation Group Inc.
  • College Risk Retention Group Inc.
  • Confluence Health
  • Educational & Institutional Insurance Administrators Inc.
  • Extended Coverage Hospital Assurance Plan
  • Healthcare Connections International Corp.
  • ICircle Services of the Finger Lakes Inc.
  • INFO 2014-0012 - Section 106 - Contributions by Employer to Accident and Health Plans
  • INFO 2014-0013 - Section 401 - Qualified Pension, Profit-Sharing, and Stock Bonus Plans
  • INFO 2014-0014 - Section 61 - Gross Income Defined
  • INFO 2014-0015 - Section 61 - Gross Income Defined
  • INFO 2014-0016 - Section 117 - Qualified Scholarships
  • INFO 2014-0017 - Section 132 - Certain Fringe Benefits
  • INFO 2014-0018 - Section 61 - Gross Income Defined
  • INFO 2014-0019 - Section 1 - Tax Imposed
  • INFO 2014-0020 - Section 1001 - Determination of Amount of and Recognition of Gain or Loss
  • INFO 2014-0021 - Section 3121 - Definitions
  • INFO 2014-0022 - Section 3302 - Credits Against Tax
  • IRS Announcement 2014-27, Request for Comments on Elimination of Internal Revenue Bulletin Index
  • IRS Correcting Amendment to Final Rules (T.D. 9665) on Tax Treatment of Payments by Qualified Plans for Medical, Accident Insurance
  • IRS Rev. Proc. 2014-29, Updating Specifications for Corrected Wage, Tax Statements
  • JCT Correction (JCX-67R-14), ‘Errata for JCX-67-14 “Explanation of Proposed Protocol to the Income Tax Treaty Between the United States and Spain” ‘
  • Mercy Oncology Services Inc.
  • Mortgage Resolution Fund LLC
  • PLR 201427001 - Section 856 - Definition of Real Estate Investment Trust
  • PLR 201427002 - Section 1295 - Qualified Electing Fund
  • PLR 201427003 - Section 1295 - Qualified Electing Fund
  • PLR 201427004 - Section 1295 - Qualified Electing Fund
  • PLR 201427005 - Section 1295 - Qualified Electing Fund
  • PLR 201427006 - Section 1295 - Qualified Electing Fund
  • PLR 201427007 - Section 1362 - Election; Revocation; Termination
  • PLR 201427008 - Section 2041 - Powers of Appointment
  • PLR 201427009 - Section 9100
  • PLR 201427010 - Section 2041 - Powers of Appointment
  • PLR 201427011 - Section 2041 - Powers of Appointment
  • PLR 201427012 - Section 2041 - Powers of Appointment
  • PLR 201427013 - Section 2041 - Powers of Appointment
  • PLR 201427014 - Section 2041 - Powers of Appointment
  • PLR 201427015 - Section 2041 - Powers of Appointment
  • PLR 201427017 - Section 1362 - Election; Revocation; Termination
  • PLR 201427018 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201427019 - Section 507 - Termination of Private Foundation Status
  • PLR 201427020 - Section 4945 - Taxes on Taxable Expenditures
  • PLR 201427021 - Section 4945 - Taxes on Taxable Expenditures
  • PLR 201427022 - Section 4945 - Taxes on Taxable Expenditures
  • PLR 201427023 - Section 401 - Qualified Pension, Profit-Sharing, and Stock Bonus Plans
  • PLR 201427024 - Section 402 - Taxability of Beneficiary of Employees' Trust
  • PLR 201427025 - Section 408A - Roth IRAs
  • PLR 201427026 - Section 408 - Individual Retirement Accounts
  • PLR 201427027 - Section 408 - Individual Retirement Accounts
  • PLR 201427028 - Section 408 - Individual Retirement Accounts
  • PLR 201427029 - Section 408 - Individual Retirement Accounts
  • PLR 201427030 - Section 412 - Minimum Funding Standards
  • Town Line Inc.
  • Tri-County Health Connections PC
  • Trinity Indus., Inc. v. United States
  • United Methodist Higher Education Association
  • Waltner v. Commissioner
July 03, 2014
  • CPA Firm Agrees to Be Barred From Auditing China-Based Issuers
  • Holding Companies Get Tax Refunds As Bank Agents, New Addendum Specifies
  • Small Business Tax Credit Rules Helpful For Companies Mulling Health Coverage
  • Top IRS International Officials Resign Amid Talk of Further LB&I Reorganization
  • IRS Updates Instructions for Form Used to Request Determination Letters
  • IRS Double-Charged Some Installment Agreement User Fees in 2013, GAO Finds
  • New Hampshire Governor Approves Law Reducing Hospital Medicaid Tax
  • Germany Includes FTT, VAT Fraud Items in Balanced 2015 Budget Bill
  • Liechtenstein Releases Draft Legislation To Implement FATCA Agreement With U.S.
  • What You Need to Know About the Refund Statute of Limitations
  • AIG Argues District Court Erred in Denying Foreign Tax Credit, Ignoring Foreign Tax
  • Court to Hear Conservative Group's Request For Forensic Expert In Lerner E-Mail Search
  • Group Seeks to Block Colorado From Collecting Taxes on Retail Marijuana
  • Funded Research Exclusion at Issue In 11th Circuit Research Tax Credits Case
  • AIG Brief in ‘Am. Int'l Group, Inc. v. United States'
  • Appellant's Opening Brief in ‘Geosyntec Consultants, Inc. v. United States'
  • Plaintiff's Memorandum in Support of Preliminary Injunction, Expedited Discovery in ‘True the Vote, Inc. v. IRS'
July 02, 2014
  • Streamlined IRS Form 1023-EZ Will Speed Applications for 501(c)(3) Status
  • IRS Modifies Minimum Distribution Rules To Expand Access to Retirement Annuities
  • As Tax Hearings Loom, Advertisers Renew Pitch on First-Year Deduction for Expenses
  • Treasury Releases 10 Letters Under Freedom of Information Act
  • Milestone Launch of FATCA Marked by Israel Signing Information-Sharing Accord With U.S.
  • Updated IRS List Shows About 80,000 FFIs Have Registered for Direct FATCA Reporting
  • IRS Cracking Down in 2015 on Multiple Direct Refund Deposits to Same Account
  • Regulatory Watch
  • California FTB Sets Meetings on Intangibles Sourcing, Partnership Income Draft Rules
  • Delaware Governor Highlights Business Tax Credit Bills Passed With FY 2015 Budget
  • New Jersey Governor Vetoes Tax Hikes, Slashes Pension Payments in FY 15 Budget
  • New IASB Rules Permit Cost Model For Measuring Agriculture ‘Bearer Plants'
  • Brazil Extends Tax Cut on New Cars After Pressure From Auto Industry
  • Germany Assumes G-7 Presidency With Planned Focus on Tax Cooperation
  • India Agrees to Implement FATCA With IGA Deemed Effective April 11
  • The Case for ‘Qui Tam’ Tax Claims: Former N.Y. Attorney General Bureau Chief Says States Should Lift Their Bars
  • Corporate Reorgs, Trust Modifications, Bank ‘Fee Credits’ Among PLR Topics
  • Supreme Court Agrees to Hear Alabama Diesel Tax Case
  • Supreme Court to Hear ‘Direct Marketing,' Review Scope of Federal Tax Injunction Act
  • IRS Issues July Chief Counsel Code, Subject Matter Telephone Directory
  • Seventh Circuit Affirms Chicago Politician's Conviction on Charges of Tax Evasion
  • Technology Company Founder Tells Tax Court His CARDS Transaction Is Different
  • Supreme Court Docket Watch: 2013-2014 Term Tax Law Cases
  • Celmer, Susan - Letter 1
  • Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
  • Fortenberry, Jeff - Letter 8
  • Gillibrand, Kirsten, et al - Letter 5
  • Government Petition for Review in ‘Alabama Dep't of Revenue v. CSX Transp. Inc.'
  • Hunter v. Commissioner
  • IRS Commissioner Koskinen July 1 Remarks to IRS Nationwide Tax Forum
  • IRS Final Regulations (T.D. 9673) on Purchase of Longevity Annuity Contracts Under Tax-Qualified Defined Contribution Plans
  • IRS Final Regulations (T.D. 9674) on Streamlined Application Process for Recognition of Section 501(c)(3) Status
  • IRS News Release (IR-2014-77) on Revised Form 1023-EZ for Applying for Exempt Status Under Section 501(c)(3)
  • IRS Proposed Regulations (REG-110948-14) on Streamlined Application Process for Section 501(c)(3) Status Recognition
  • IRS Rev. Proc. 2014-40 Setting Procedures for Determination Letters on Exempt Status Under Section 501(c)(3) Using Form 1023-EZ
  • Instructions for Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
  • July 2014 Chief Counsel Code, Subject Matter Phone Directory
  • Klobuchar, Amy - Letter 9
  • McGill, Stephen - Letter 3
  • Miller, Michael - Letter 2
  • PLR 201426001 - Section 1362 - Election; Revocation; Termination
  • PLR 201426002 - Section 6041 - Information at Source
  • PLR 201426003 - Section 7701 - Definitions
  • PLR 201426004 - Section 1361 - S Corporation Defined
  • PLR 201426005 - Section 101 - Certain Death Benefits
  • PLR 201426006 - Section 664 - Charitable Remainder Trusts
  • PLR 201426007 - Section 355 - Distribution of Stock and Securities of a Controlled Corporation
  • PLR 201426008 - Section 355 - Distribution of Stock and Securities of a Controlled Corporation
  • PLR 201426009 - Section 1362 - Election; Revocation; Termination
  • PLR 201426010 - Section 1362 - Election; Revocation; Termination
  • PLR 201426011 - Section 1362 - Election; Revocation; Termination
  • PLR 201426012 - Section 754 - Manner of Electing Optional Adjustment to Basis of Partnership Property
  • PLR 201426013 - Section 48 - Energy Credit
  • PLR 201426014 - Section 671 - Trust Income, Deductions, and Credits Attributable to Grantors and Others as Substantial Owners
  • PLR 201426015 - Section 2632 - Special Rules for Allocation of GST Exemption
  • PLR 201426016 - Section 2056 - Bequests, etc., to Surviving Spouse
  • PLR 201426017 - Section 9100
  • PLR 201426018 - Section 1362 - Election; Revocation; Termination
  • PLR 201426019 - Section 301 - Distributions of Property
  • PLR 201426020 - Section 9100
  • PLR 201426021 - Section 1362 - Election; Revocation; Termination
  • PLR 201426022 - Section 54F - Qualified School Construction Bonds
  • PLR 201426023 - Section 9100
  • PLR 201426024 - Section 9100
  • PLR 201426027 - Section 4945 - Taxes on Taxable Expenditures
  • PLR 201426028 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • PLR 201426029 - Section 511 - Imposition of Tax on Unrelated Business Income of Charitable, etc., Organizations
  • PLR 201426030 - Section 4945 - Taxes on Taxable Expenditures
  • PLR 201426031 - Section 408 - Individual Retirement Accounts
  • PLR 201426032 - Section 402 - Taxability of Beneficiary of Employees' Trust
  • PLR 201426033 - Section 408 - Individual Retirement Accounts
  • PLR 201426034 - Section 408 - Individual Retirement Accounts
  • PLR 201426035 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
  • Posey, Bill - Letter 10
  • Royce, Edward - Letter 6
  • Schock, Aaron, et al - Letter 4
  • Stutzman, Marlin, et al - Letter 7
  • United States v. Beavers
Try Daily Tax Report now.
Sample News
Joshua Bamfo
Joshua Bamfo - Senior Economic Consultant - Transfer Pricing, Ernst & Young, Atlanta.
Alison Bennett
Alison Bennett has been with BNA more than 17 years, 15 of them on the Daily Tax Report staff covering tax regulations and tax policy. She has a Bachelor of Arts in journalism from the College of Journalism at the University of Maryland, College Park, and a Master of Arts in legislative affairs from the Graduate School of Political Management at the George Washington University, Washington, D.C. Her areas of specialization are international taxes, tax treaties, tax shelters, corporate taxes, and financial products.
Lydia Beyoud
Lydia Beyoud is a reporter for Daily Tax Report. She previously worked for the Investigative Reporting Workshop in Washington, D.C., as well as in magazine and book publishing. She holds a bachelor’s degree in international studies from Portland State University in Portland, Ore., and a Master’s in journalism and public affairs from American University.
Alden J. Bianchi
Alden J. Bianchi, B.S., Worcester Polytechnic Institute (1974); J.D., Suffolk Law School (1978); LL.M., Georgetown Law Center (1979); LL.M. (tax), Boston University School of Law (1984); Employee Benefits Committee of the American Bar Association Tax Section; Massachusetts Bar (1978), Illinois and District of Columbia Bars (1979).
Herman Bouma
Herman B. Bouma, Esq. is with Buchanan Ingersoll & Rooney PC in Washington, D.C. and is a frequent contributor to BNA's International Journal.
Jane Bowling
Jane Bowling has been a copy editor for the Daily Tax Report since 1998. She previously worked as a legal affairs reporter and editor for the Daily Record in Baltimore, Md., and as an estates and trusts attorney. She holds bachelor's degrees in journalism and mathematics from Morehead State University in Morehead, Ky., and a J.D. from the University of Kentucky College of Law in Lexington. She is licensed to practice law in Maryland.
Guy Bracuti
Guy A. Bracuti is a principal in the International Corporate Services group of KPMG's Washington National Tax office.
Katherine Breaks
Katherine Breaks, Senior Manager, Federal Tax Legislative and Regulatory Services, Washington National Tax Practice.
James Bristol
Waller Lansden Dortch & Davis LLP, Nashville
Hannah Burke
KPMG LLP's Energy Sustainability Tax practice
Jay Camillo
Ernst & Young LLP, Atlanta
George Clarke
George Clarke --U.S. Marine, 1988 - 1992 (active) J.D., Georgetown University Law Center, magna cum laude, 2003; B.S., Edgewood College, magna cum laude, 1998; George Clarke practices in the white collar, internal investigations, and tax areas and focuses on the defense of civil and criminal tax matters (including voluntary disclosure). Other elements of his practice include civil tax litigation and the defense of non-tax federal criminal matters, including allegations of impropriety under the Foreign Corrupt Practices Act (FCPA) and other criminal laws of the United States. Mr. Clarke has substantial experience advising clients on the defense of foreign tax and non-tax criminal investigations and the effect those investigations have in the United States (particularly with respect to U.S. tax liability accrual provisions such as FIN 48). Clarke is currently with Miller & Chevalier.
John DerOhanesian
 John DerOhanesian is a senior manager in KPMG's International Corporate Services Group in San Diego, California.
James H. Ditkoff
 James H. Ditkoff; Senior Vice President, Finance and Tax, Danaher Corporation,Washington, DC. Also served as Vice President-Finance and Tax from January 1991 to December 2002 and has served as Senior Vice President-Finance and Tax since December 2002.
George A. Famalett
George Famalett currently serves as Tax Partner at PricewaterhouseCoopers in San Jose, CA. He specializes in state and local taxation for Fortune 500 companies.
Brett Ferguson
Brett Ferguson joined Bloomberg BBNA in 1999 as a reporter and is currently the assistant managing editor of the Daily Tax Report. Brett spent six years covering economic policy and the Treasury Department for BBNA’s Daily Report for Executives, followed by another six years as a congressional reporter covering tax policy for Daily Tax Report. He has a B.A. in economics and journalism from Northern Illinois University in DeKalb, IL, and is the recipient of a Newsletter Journalism Award for Best Exclusive Story from the National Press Club in Washington, D.C.
Diane Freda
Diane Freda has worked for newspapers and newsletters over a 15-year reporting career in which she covered regulation and legislation affecting the Wall Street securities markets, and as a local government reporter. She has been with BNA since 2005, specializing in tax-exempt organizations, regulations affecting tax practitioners, and taxpayer issues such as private debt collection. She is a graduate of William and Mary, Williamsburg, Va.
David Fruchtman
David A. Fruchtman is of counsel with Horwood Marcus & Berk Chtd. where he practices in the State and Local Tax Group.
Kevin Ghassomian
Kevin Ghassomian is a partner with Dinsmore's Corporate Department and member of the firm's Family Wealth Planning Group. His practice focuses on the personal legal needs of business owners, corporate executives, high net worth individuals, and their families.
Marshall Gilinsky
Marshall Gilinsky is a shareholder in the New York office of Anderson Kill & Olick P.C. and a member of the firm's Insurance Recovery Group.
John Gimigliano
B.A., Miami University of Ohio; J.D., University of Cincinnati; LL.M.(Taxation), Georgetown. Professor Gimigliano is Principal-In-Charge of Americas Climate Solutions and Energy Sustainability Tax Practice. Prior to that, he was the Senior Tax Counsel for the Committee on Ways and Means, where he focuses on issues involving energy, cost recovery, accounting methods, tax credits, corporate reorganizations, the corporate alternative minimum tax, net operating losses and several other areas. Since joining the Committee in 2005, Professor Gimigliano has served as lead tax counsel on the Energy Policy Act of 2005 and has played a central role in hurricane relief legislation and in the enactment of the Tax Increase and Prevention Reconciliation Act (TIPRA). Prior to joining Ways and Means hew was a member of Ernst & Young’s tax practice for 11 years and from 2001 to 2005 he was National Director of Ernst & Young's Electric and Gas Energy tax practice. He has been a frequent speaker at industry tax conferences and has published a number of articles related to energy and utility taxation.
Kelly Hales
Ernst & Young LLP, Houston
David Harrison
David Harrison is a graduate of Virginia Commonwealth University and came to BNA in 2004 as a Daily Tax Report copy editor. Before that, he was managing editor and then executive editor of Education Daily in Washington, D.C. He also has been a police reporter and education reporter in the Norfolk and Suffolk newsrooms of The Virginian-Pilot and Ledger Star.
Marc Heller
Marc Heller joined the Daily Tax Report in August 2012 after a 22-year career in daily newspapers. A native New Yorker, He was previously Washington correspondent for the Watertown Daily Times in New York and a local reporter in upstate New York. He holds a bachelor’s degree in English from the State University of New York at Oswego and a master’s degree in journalism from the Columbia University Graduate School of Journalism.
Mark Hoffenberg
KPMG Washington National Tax office
Madhvi Kapur
PricewaterhouseCoopers, San Francisco
Deborah Karet
Deborah Karet is a senior manager in KPMG's Washington National Tax's Excise Tax Practice and a former senior attorney in the Excise Tax Branch in the IRS Office of Associate Chief Counsel (Passthroughs and Special Industries).
Marianne R. Kayan
Marianne Kayan served as an associate attorney with two Maryland law firms where she concentrated on estate planning, estate administration and tax. Marianne excels and enjoys working with a diverse group of clients, including non-US citizens, couples with young children, families with complex dynamics, nontraditional families, retirees, entrepreneurs and established business owners. Marianne is affiliated with Real Property, Trust and Estate Law Section; Publications Committee 2009-2010; Fellow to the Section 2007-2009; Fiduciary Income Tax Group’s International Tax Planning Committee; Tax Section; Young Lawyers Section, American Bar Association, Estates, Trusts and Probate Section, District of Columbia Bar; Estate and Trust Law Section, Maryland Bar Association; Estate and Trust Law Section, Montgomery County Bar Association, Society of Financial Services Professionals. Ms. Kayan is currently with  Buchanan Ingersoll & Rooney PC, Washington, D.C.
Kelly Kogan
Kelly Kogan is a senior attorney with the law firm Chadbourne & Parke. Her practice focuses on advising U.S. and foreign clients on energy and tax issues arising from investments in renewable energy projects in and outside of the United States.
Mark Leeds
 Mark Leeds; LL.M., New York University School of Law, 1990; J.D., magna cum laude, Boston University School of Law, 1984; B.A., cum laude, Binghamton University State University of New York, 1981. Mark Leeds' professional practice focuses on the United States tax aspects of financial instruments and strategies. Mark is also the editor-in-chief of Derivatives: Financial Products Report, a Thomson/RIA monthly publication. Areas of concentration include structured finance, OTC and market-traded derivatives, financial products, mortgage-backed securities, asset-backed securities, structured products, REITs, RICs and REMICs. Currently with Greenberg Traurig LLC, New York.
Jay Levine
Ernst & Young LLP's Business Tax Compliance division
Aaron Lorenzo
Aaron Lorenzo joined the Daily Tax Report in 2013. He previously worked as a reporter for BBNA’s Daily Report for Executives, covering the U.S. economy, economic policy from the Treasury Department, and monetary policy from the Federal Reserve. He holds a bachelor's degree in journalism from Boston University.
Elisabeth O. Madden
Elisabeth O. Madden is an attorney with Milbank, Tweed, Hadley & McCloy. LLP, in New York City.
Ellen E. McCleskey
Ellen E. McCleskey returned to BNA in 2007 as a copy editor for Daily Tax Report after seven years at Deloitte Washington National Tax, where she worked primarily with Tax Policy group. From 1990-1997, she was a reporter for various BNA publications, including Health Care Policy and Medicare Report, World Food Regulation Review, and Product Safety and Liability Report. She was a copy editor on Tax Management’s Financial Products Report from 1997-2000. She holds a B.A. from Belhaven College, Jackson, Miss.
Erin McManus
Erin McManus is a graduate of Colorado State University with a B.A. in Economics and Political Science and a graduate of Northwestern University School of Law. Prior to attending law school, Erin was a state legislative analyst with MultiState Associates in Alexandria, Virginia. She has practiced law in Colorado with a focus on real estate and business transactions. Erin joined BNA in 2009, and works primarily in the area of credits and incentives.  
Fred F. Murray
Fred F. Murray; B.A., Rice University; J.D. University of Texas at Austin. Fred Murray is an attorney (District of Columbia, Maryland, New York, and Texas (Board Certified in Tax Law, Texas Board of Legal Specialization), and various federal courts) and C.P.A (Maryland and Texas). He is Last Retiring Chair of the Administrative Practice Committee and current Chair of the Competent Authority and Tax Treaties Subcommittee of the US Activities of Foreigners and Tax Treaties Committee of the ABA Tax Section. His experience includes public law and accounting practice, government service as Deputy Assistant Attorney General in the Tax Division at the Department of Justice and as Special Counsel at the Internal Revenue Service, as well as service as Vice President for Tax Policy at the National Foreign Trade Council and General Counsel and Director of Tax Affairs at the Tax Executives Institute. Mr. Murray serves as an adjunct member of the faculty at Georgetown University Law Center where he teaches courses on international taxation and accounting for income taxes, Sarbanes Oxley Act of 2002, and other issues for corporate tax advisors. He also lectures at the New York University School of Law. Previously, Fred Murray was also an adjunct professor at the University of Texas School of Law, Rice University Jesse H. Jones Graduate School of Management, and the University of Houston Law Center. Murray is currently Managing Director of Tax Practice Policy and Quality Grant Thornton LLP, U.S. member of Grant Thornton International.
Lee Oster
 Lee Oster, Tax Effective Supply Chain Management leader at Ernst & Young LLP.
Jeffrey Owens
 Jeffrey Owens, a public finance expert, completed his doctoral work at Cambridge University in the United Kingdom in 1973. In addition to his economic degrees, he is trained as an accountant. He is currently an international civil servant at the Organization of Economic Co-operation and Development in Paris, where he has focused his activities on the tax implications of the globalization of national economies, the broader policy issues that arise in the areas of cross-border direct and portfolio investment and tax administration. He has made numerous contributions to professional journals, has published a number of books ("The Growth of the Euro-Dollar market", “Local Government Finance: an international perspective”: “A Comparison of Tax Systems in North Africa and Europe") and has been the author of many OECD publications on taxation. Dr. Owens' position as Director of the Centre for Tax Policy and Administration at the OECD, his frequent participation in international conferences and business seminars and his high level contacts with representatives from governments and the business community have provided him with a unique international perspective on economic and tax policy issues.
Isabella Owen Perelman
Isabella Owen Perelman has been a Daily Tax Report copy editor since 2008. She has done freelance work that includes editing books, reports, and conference transcripts for the Organization of American States, the Center for Strategic and International Studies, and other organizations in the Washington, D.C., area. She also has 17 years of experience as a managing editor of several scholarly journals at the Helen Dwight Reid Educational Foundation in Washington, D.C. She has a B.A. in the Great Books program from St. John’s College, Annapolis, Md.
J. Pat Powers
J. Pat Powers is a tax partner in the Palo Alto, Calif., office of Baker & McKenzie LLP. Powers focuses his practice on state tax planning and controversies.
Alexander Ripps
Alexander Ripps serves as a legal editor for Daily Tax Report. He is a graduate of the Catholic University Columbus School of Law where he was president of the Sports & Entertainment Law Society and a member of the Communications Law Institute. For his undergraduate studies, Alexander attended the University of Florida where he earned a Bachelor of Science degree in telecommunications-production and a Bachelor of Arts degree in political science. He is a licensed attorney in the state of Maryland.
Cheryl Saenz
Cheryl Saenz has been the managing editor of Daily Tax Report since 2012. Since joining Bloomberg BBNA in 1989, Cheryl has been a reporter, copy editor, and assistant managing editor of Daily Report for Executives. She also worked in the product development division developing prototypes for new products. Cheryl has a B.A. in English with Distinction from the University of Michigan and an M.A. in writing from Johns Hopkins University.
Lewis J. Saret
Lewis J. Saret; George Washington University School of Law (1990; Juris Doctor); Masters of Business Administration and Masters of Accounting, Jesse H Jones Graduate School of Business, Rice University; Lamar University (BA). Saret practices in the areas of federal income taxation; estate and gift taxation; international tax; business succession planning; corporate transactions (financial and tax implications); charitable and exempt organizations. Mr. Saret is also a Certified Public Accountant. He serves as Chairman, Estate and Gift Tax Committee of the Greater Washington Society of CPAs; Chair, Planned Giving for B’nai B’rith International; Vice-Chair, Asset Protection Planning Committee, Real Property, Probate and Trust Section, American Bar Association; Member, Forums Committee of the National Press Club (recipient of Vivien Award from the National Press Club in recognition of outstanding contribution to the Forums Committee); Member, D.C. Estate Planning Council; Member; Monte Jade Science and Technology Association. Mr. Saret is also a Certified Public Accountant. Moore & Bruce LLP, Washington, D.C.
Karen J. Saunders
Karen Saunders has been a copy editor for Daily Tax Report since 2010. She previously worked as a senior desk editor, copy editor, and page designer for the Orlando Sentinel in Florida, and as an assistant news editor, copy editor, wire editor, and page designer for the Tucson Citizen in Arizona. She holds a bachelor's degree in communication from the University at Buffalo in New York and a master’s degree in journalism from the University of Arizona.
Matt Shaw
Matt Shaw is with KPMG LLP's Washington National Tax office.
Mark Sommer
Mark Sommer is a partner and tax attorney resident in the Louisville office of the law firm of Bingham Greenebaum Doll LLP, where he serves as chair of the Tax and Bankruptcy Practice Group and specializes in state and local taxation
Matthew Sontag
Matthew R. Sontag is a manager in the International Corporate Services group of KPMG's Washington National Tax office.
Capitol Tax Partners
Capitol Tax Partners is Washington’s largest independent consulting firm specializing in tax legislative and regulatory matters. The firm’s principals offer their clients an intimate knowledge of the tax-writing and rulemaking process. They have more than 100 years of experience in senior positions with the congressional tax-writing committees and the United States Treasury Department, and many years of experience representing private sector clients regarding tax matters before Congress, Treasury and the Internal Revenue Service.
Jacob Todres
Jacob L. Todres is a professor of law at St. John's University School of Law.
Lowell D. Yoder
Lowell D. Yoder, B.A. (1979, with highest distinction) and J.D. (1982, magna cum laude), University of Illinois; Order of the Coif; Law Review Editor; Law Clerk, The Honorable James M. Sprouse, Federal Court of Appeals for the Fourth Circuit; frequent lecturer on international tax topics; author of numerous articles on international taxation; member of the Tax Management International Journal Advisory Board, member of the Editorial Board of the Journal of International Taxation, and member of the University of Chicago Law School's Federal Tax Conference Planning Committee; Adjunct Professor of Law at Chicago-Kent College of Law, teaching International Taxation.