Tax

Final regulations on Section 1035 insurance exchanges eliminate problems from earlier regulations that affected corporate reorganizations and death benefits.

Using his personhood; SNAP redemptions; Ponzi-like payments; and other highlights of recent tax cases.

After decades of drawing in tens of thousands of new residents, Jersey City has suddenly found itself teetering on the financial brink.

If you have high-net-worth clients with capital gains, retire the old playbook for qualified opportunity zones. The program is now a recurring planning regime.

As many as 100 former and current staff members at the bank were swept up in the Cum-Ex tax probe.

The IRS provided an electronic way to file a protective claim for a possible tax refund related to the COVID-19 pandemic ahead of a July 10 deadline.

Final regulations identify charitable remainder annuity trusts as "listed transactions," akin to tax shelters that need to be disclosed to avoid penalties.

A new Automatic Exemption from Penalty process aims to provide relief for taxpayers with a history of usually filing and paying their taxes on time.

The protection against probes of past tax filings was part of a settlement in which Trump agreed to drop a $10 billion lawsuit he filed against the IRS.

Jordan's Revenge; generative AI; faulty assumptions; and other highlights from our favorite tax bloggers.