Taxes
Latest Taxes News
Who’s Left To Tax? Grappling With A Dwindling Shareholder Tax Base
Foreign investors, retirement accounts, and other tax-exempt entities now dominate US stock ownership. This shift has important implications for understanding…
1031 Exchange Rules in California
Selling an underperforming asset and buying a similarly priced, more promising investment is a logical business move – but what…
The SEC’s Final Climate Disclosure Rules: Simpler But Disputed
Tax Notes contributing editor Nana Ama Sarfo discusses the SEC’s recently released carbon pricing disclosure rules and their reception from…
What Are the Imputed Interest Tax Rules?
Imputed interest rules can turn even a simple act of generosity into a taxable event. This IRS regulation requires interest…
Remembering Daniel Kahneman, The Psychologist Who Upended Economics
Perhaps the two most influential economics thinkers of the past half-century were not economists at all. Psychologists Amos Tversky, who…
How to Avoid Overpaying Your Taxes
Getting a tax refund can seem like a financial windfall, but it means you’ve overpaid your taxes and given the…
Honey, I Shrunk The Tax Base: The Decline In Taxable Shareholders
Robert Goulder, Steve Rosenthal of the Urban-Brookings Tax Policy Center, and Livia Mucciolo discuss updated data from the policy center…
I’m Selling My House and Netting $480k. Can I Avoid Taxes While Downsizing for Retirement?
In most cases, when selling your primary residence you can exclude $500,000 of the gain if you file as a…
IRS Issues Proposed Regulations On The New Company Stock Buyback Tax
Congress created a new section of the tax code as part of the Inflation Reduction Act of 2022. Section 4501…
How to Report Foreign Gifts With Form 3520
The IRS has clear guidelines and specific thresholds that dictate when and how U.S. persons (citizens, resident aliens or domestic…
