Key tax cases in 2026 will address economic substance, limited partnerships’ distributive shares in calculating self-employment tax, and the nondelegation doctrine related to executive authority.
State trust income tax nexus rules vary widely, requiring regular review to minimize tax exposure as courts increasingly reject perpetual nexus claims.
Advising content creators requires specialized strategies to address unique priorities, assets, and income streams.
The 2025 tax law’s interest expense limitation changes may require companies to reexamine deferred tax asset valuation allowance assessments with possible impacts to naked credits.
This is Bloomberg Tax’s roundup of the top five business Tax Management Memorandum 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.
Read Bloomberg Tax’s roundup of the top five Tax Management Memorandum articles of 2025 about high-net-worth clients and estate planning.
A California litigator’s framework for navigating exclusivity, delivery, and intent after Haggerty is presented.
Small and mid-size businesses and startups should identify and leverage transient opportunities to optimize tax positions for the current year to help set them up for greater financial success in the future.
By understanding the limitations, timing rules, and interactions with other tax provisions, taxpayers can strategically incorporate bonus depreciation into their broader tax planning framework.
Get the latest legal, regulatory, and enforcement news and analysis, as well as in-depth business and industry covering in the following areas:
