Current Articles

• The IRS Extends The Transition Period For Enhanced R&D Tax Credit Reporting Requirements
  By Peter J. Scalise
  On Friday, September 30th the Internal Revenue Service (the “Service”) set forth administrative guidance indicating that it is extending the transition period during which taxpayers are required to […]
• Schedule A And Schedule C Itemized Deductions And Documentation Requirements
  By Jason Freeman
  Opinion Short Summary: This case involves taxpayers’ entitlement to Schedule A itemized deductions and Schedule C deductions and the taxpayers’ obligation to substantiate those expenses to which the […]
• Learn Sales Tax Exemptions In 50 States (Part 2 of 2 Part Blog Post)
  By Aaron Giles
  Montana Sales And Use Tax Exemptions The state of Montana has no sales tax at the state or local levels. It is one of five states in the U.S. that does not charge a state sales tax. Nebraska Sales […]
• Colorado Now Accepts Crypto For Tax Payments
  By Annette Nellen
  On 9/1/22, Colorado became the first state to accept cryptocurrency for all tax payments. There are many ways this could have been structured and I think the state picked an interesting one which I […]
• United States Income Tax Treaty Network Interactive Map: You Are Invited To Complimentary International Tax Symposium
  By Jason Freeman
  The United States is a signatory to more than 60 income tax treaties with countries throughout the world.  Each treaty offers unique planning opportunities.  From permanent-establishment planning, […]