State Net Operating Loss Provisions

Key Findings Well-designed Net Operating Loss (NOL) provisions benefit the economy by smoothing business income, which…

Public Safety or Speed Traps? The Conflicts of Interest Behind Fines and Fees

If you have ever been issued a speeding ticket, you probably grumbled about the government using…

TaxProf Blog

Thursday, January 13, 2022 NY Times: The IRS Is Warning Of A Messy Tax Season New…

TaxProf Blog

Wednesday, January 12, 2022 Clinical Fellowships, Faculty Hiring, And Community Values G.S. Hans (Vanderbilt), Clinical Fellowships,…

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Wednesday, January 12, 2022 De Cogan Presents The Unaccountability Of Tax Devolution: A Case Study Of…

What If Congress Made The Child Tax Credit Taxable?

As my colleague Elaine Maag noted the other day, Democrats are squabbling again (or is it…

TaxProf Blog

Wednesday, January 12, 2022 Burke: Transfers Of Zero-Basis Intangibles To A Partnership Karen C. Burke (Florida),…

Taxpayer Advocate Warns Of Tax Refund Delays, IRS Buried In Paper

Still waiting for last year’s tax refund? You might be waiting for this year’s, too. getty…

More COVID Funding and More Untaxed Income

More pandemic aid? House Majority Leader Steny Hoyer told reporters the Biden administration plans to ask…

TaxProf Blog

Wednesday, January 12, 2022 University Of Louisville Threatens To Discipline Faculty Who Don’t Teach Classes In…