Enacting the GOP’s massive tax law is a priority for the IRS going into 2026 as the agency contends with its first full filing season after the Trump administration’s massive workforce cuts.
States face a tough choice in the year ahead: pile onto US tax bills looming for thousands of student loan borrowers whose debts are forgiven under an income-driven repayment plan, or forgo much-needed revenue.
This is Bloomberg Tax’s roundup of the top five business Tax Management Memorandum articles of 2025.
Read Bloomberg Tax’s roundup of the top five Tax Management International Journal articles of 2025.
The IRS’s heightened focus on enhancing collection efforts through AI and technological advancements, coupled with recent court ruling, signals a shift in tax collection practices.
The IRS has published a private letter ruling on I.R.C. §1362, granting relief for an inadvertent termination of S corporation status, caused by beneficiaries’ failure to file timely qualified subchapter ...
The IRS has published a private letter ruling on I.R.C. §468A, and Treas. Regs. §301.9100, §1.468A-5, and §1.468A-3, granting taxpayer extension of time to withdraw excess contribution from qualified nuclear ...
The IRS has published a private letter ruling on Treas. Regs. §301.9100 and §301.7701, granting a foreign entity a 120-day extension to file Form 8832, to elect partnership classification, effective ...
Since President Donald Trump took office, the IRS has faced transformative changes, including a substantial reduction in its workforce and the appointment of seven different commissioners or acting commissioners.
Next year has the potential for landmark state and local tax decisions that affect the broader legal landscape in addition to the discrete tax issues they address.
A deluge of legal challenges to Trump administration actions in 2025 are likely to generate rulings next year that will reshape many areas of federal tax law and could alter how the IRS conducts business.
This is Bloomberg Tax’s roundup of the top five business Tax Management Memorandum articles of 2025.
Read Bloomberg Tax’s roundup of the top five Tax Management International Journal articles of 2025.
A deluge of legal challenges to Trump administration actions in 2025 are likely to generate rulings next year that will reshape many areas of federal tax law and could alter how the IRS conducts business.
Three new sets of regulatory guidance from the Treasury Department sharply contrast to the deregulatory, anti-tax approach that the administration has taken in 2025.
This is Bloomberg Tax’s roundup of the top five business Tax Management Memorandum articles of 2025.
Read Bloomberg Tax’s roundup of the top five Tax Management International Journal articles of 2025.
The Russian Official Gazette Dec. 23 announced that the international road transport agreement with Turkey, signed Nov. 6, 2020, entered into force Dec. 19, 2025. [Russia, Government Legal Database, 12/23/25] ...
The Montenegrin Parliament (Skupstina) Dec. 22 accepted for consideration Bill No. 16-2/25-7, to implement Directive 2022/2523/EU on the global minimum tax for multinational enterprise (MNE) and large domestic groups under ...
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