Taxes

Topline The Supreme Court heard oral arguments Tuesday in a case concerning whether a couple had to pay taxes on…

Tax Notes chief correspondent Amanda Athanasiou discusses the growing global popularity of carbon border adjustment mechanisms, the EU’s new regime,…

The U.S. Supreme Court will soon hear oral arguments in a case that raises a question most people have likely…

Litigation is time-consuming and expensive. It is therefore no surprise that most litigation concludes, not by trial, but rather through…

Senate Finance Chairman Ron Wyden (D-Ore.) and U.S. Representative Earl Blumenauer (D-Ore.) have reintroduced legislation to put a stop to…

As housing prices continue rising, even in the face of high interest rates, there are many calls to increase housing…

As another year comes to a close, families are again waiting to see if Congress will expand the Child Tax…

Gifting sounds nice in theory, but it can be complicated in practice, particularly when it comes to transfers by or…

The Tax Court’s new opinion deciding the blocked income question raised in Coca-Cola v. Commissioner, T.C. Memo. 2023-135, suggests that…

Approximately 95% of married couples file joint tax returns. There is a strong knee-jerk reaction to file jointly, and tax…