Links to Blog Posts

1. 8 New IRS Practice Units

   March 25, 2025
2. Tax Court Summary Opinions - Average of 83 Percent of Pro Se Opinions

   March 12, 2025
3. Percentage of Pro Se Opinions in the Tax Court (2001 to 2024)

   March 10, 2025
4. Zip Codes Updated and Enhanced for 2022 Data

   March 4, 2025
5. Filtering of TaxProf Blog Posts

   February 12, 2025
6. Famous Tax Quotes - Nailing Jello to a Wall

   February 10, 2025
7. 2024 IRS Tax Forum PowerPoints

   February 6, 2025
8. In the Tax Court & at the IRS Last Month --- January 2025

   February 4, 2025
9. 2024 Expatriations Increase by 48%

   January 31, 2025
10. Three New FTC Practice Units

    January 30, 2025
11. IRS Tax Exempt Determination Letters Are Not Searchable (They Should Be)

    January 29, 2025
12. In the Tax Court & at the IRS Last Month --- December 2024

    January 28, 2025
13. There Are a Lot of Enrolled Agents in California (Heat Map)

    January 27, 2025
14. Number of Tax Court Opinions Issued By Active Status Judges in 2024

    January 12, 2025
15. Exchange Rates for 2024

    January 9, 2025
16. Supreme & Appellate Court Opinions Cited By the Tax Court in 2024

    January 1, 2025
17. 2025 PLR Fees For 9100 Relief Increase By 15%

    December 29, 2024
18. A Record Number of Pages Published in the Internal Revenue Bulletin for 2024

    December 28, 2024
19. AM 2024-005 - Source of Gain From Certain Dispositions of Stock

    December 21, 2024
20. Review of An IRS-Prepared Form 5471

    December 19, 2024
21. PLR 199914006 - An LLC With 2 Members Was A Disregarded Entity

    December 19, 2024
22. PLR 200923001 (now revoked) - Domestically Controlled REIT

    December 18, 2024
23. PLR 201451009 - Professional Corps Ruled Part Of Affiliated Group

    December 10, 2024
24. IRS Removes Inaccurate Version of the Swedish Treaty

    December 7, 2024
25. Video on Reporting Rules for UK SIPPs

    December 6, 2024
26. Newly Released Treaty Documents

    December 6, 2024
27. In the Tax Court & at the IRS Last Month --- November 2024

    December 4, 2024
28. Lawsky Practice Problems

    December 2, 2024
29. FICA and Self-Employment Tax For Salaries Paid By a Foreign DRE

    November 17, 2024
30. Rev. Rul. 84-79 - Shares Owned Through a Revocable Voting Trust

    November 16, 2024
31. Tax Court Overstates Number of Opinions Issued In Report to Congress (again)

    November 14, 2024
32. Rev. Rul. 77-467 - Redemption With Waiver of Family Attribution & Rental of Real Estate

    November 7, 2024
33. Beneficial Ownership Controls For Consolidated Returns (Miami National Bank)

    November 6, 2024
34. More on Classifying Transactions

    November 5, 2024
35. Famous Tax Quotes - Rococo Fugue & Baroque Fugue

    November 3, 2024
36. In the Tax Court & at the IRS Last Month --- October 2024

    November 2, 2024
37. 2024 3rd Quarter Published Expatriates - Highest In 4 Years

    October 28, 2024
38. Distribution of Own Debt As a Dividend (Kraft Foods)

    October 27, 2024
39. Famous Tax Quotes - Five "Any's" In One Sentence

    October 23, 2024
40. 2025 Inflation Adjustments for Individuals in the International Tax Arena

    October 22, 2024
41. Rev. Rul. 75-512 - Redemption Not Equivalent to a Dividend Under 302(b)(1)

    October 20, 2024
42. Rev. Rul. 70-469 - Nominal Ownership - Affiliated Group Definition

    October 19, 2024
43. Passive Income For Less Than 10% Limited Partner (Chart)

    October 13, 2024
44. In the Tax Court & at the IRS Last Month --- September 2024

    October 4, 2024
45. Rev. Rul. 76-19 - Canadian Corp With Employees In the U.S.

    October 1, 2024
46. CFC Overlap Rule to Avoid PFIC Classification (PLR 200943004 & Reg. 1.958-1(d))

    September 30, 2024
47. Famous Tax Quotes - A Slender Reed

    September 27, 2024
48. Captive Insurance Companies Can Have A Disastrous Tax Result (CCA 202422010)

    September 23, 2024
49. Enrolled Agents By Country (September 2024)

    September 21, 2024
50. "Principals" as Partners in a Partnership

    September 16, 2024
51. No 245A DRD for Dividends from a SFC to a CFC

    September 12, 2024
52. In the Tax Court & at the IRS Last Month --- August 2024

    September 1, 2024
53. Where Is the GILTI High-Tax Exception?

    August 30, 2024
54. In the Tax Court & at the IRS Last Month --- July 2024

    August 21, 2024
55. Update to Chart - Classification of Transactions

    August 15, 2024
56. 2024 2nd Quarter Published Expatriates

    July 31, 2024
57. New Resource Page - Certain High Thresholds

    July 25, 2024
58. Famous Tax Quotes - Does Not Pass the Smell Test

    July 16, 2024
59. In the Tax Court & at the IRS Last Month --- June 2024

    July 5, 2024
60. Famous Tax Quotes - Shoebox Method

    June 10, 2024
61. In the Tax Court & at the IRS Last Month --- May 2024

    June 2, 2024
62. Deciphering Tax Court Opinion Release Patterns

    May 30, 2024
63. Four New Charts

    May 26, 2024
64. In the Tax Court & at the IRS Last Month --- April 2024

    May 16, 2024
65. 2024 1st Quarter Published Expatriates

    May 1, 2024
66. Chart for the Tax Court Case of PICCIRC, LLC --- Disguised Sale & Partnership Shams

    April 23, 2024
67. Famous Tax Quotes - The Proof of the Pudding is in the Eating

    April 21, 2024
68. Last Month in the Tax Court & at the IRS --- March 2024

    April 1, 2024
69. Section 911 Housing Cost Amounts Updated for 2024

    March 21, 2024
70. In the Tax Court Last Month --- February 2024

    March 6, 2024
71. Enrolled Agents Per Million People By State

    March 3, 2024
72. Enrolled Agents By Country (September 2023)

    February 25, 2024
73. Famous Tax Quotes - A Conjurer’s Circle

    February 20, 2024
74. Famous Tax Quotes - Must Timely File Using The Best Information Available

    February 11, 2024
75. Famous Tax Quotes - Insurance Premiums Were Nonsense

    February 4, 2024
76. Tax Court Statistics - 2023

    January 27, 2024
77. 2023 4th Quarter Published Expatriates

    January 26, 2024
78. Exchange Rates for 2023

    January 9, 2024
79. Pages Published by the IRS in 2023 (in the Federal Register & in the IRB)

    January 8, 2024
80. IRS Written Determinations Increased By 4% In 2023

    January 2, 2024
81. 2024 PLR Fees For 9100 Relief Remain the Same

    December 30, 2023
82. Videos Published in 2023

    December 27, 2023
83. Situational Charts Published in 2023

    December 22, 2023
84. Famous Tax Quotes - A Bundle of Sticks

    December 17, 2023
85. Top 8 Appellate Court Cases Cited by the Tax Court

    December 11, 2023
86. Top 10 Supreme Court Cases Cited by the Tax Court

    December 4, 2023
87. New IRS Practice Unit - Taxation of Beneficiary of a Foreign Non-Grantor Trust

    December 1, 2023
88. Famous Tax Quotes - Tweedledum and Tweedledee

    November 19, 2023
89. Famous Tax Quotes - Congress Does Not Hide Elephants In Mouseholes

    November 18, 2023
90. Regular Expressions in the Tax World

    November 10, 2023
91. 2024 Inflation Adjustments for Individuals in the International Tax Arena

    November 9, 2023
92. 2023 3rd Quarter Published Expatriates

    October 27, 2023
93. Famous Tax Quotes - Hard To See Duress Without Any IRS Interaction

    October 15, 2023
94. Tax Court Judge Lauber Is a Rock Star

    September 20, 2023
95. New situational charts published today

    September 11, 2023
96. Tax Case Quizzes

    September 5, 2023
97. 2023 2nd Quarter Published Expatriates

    July 20, 2023
98. New IRS Practice Unit: Expatriation – Mark-to-Market Tax Regime

    July 13, 2023
99. New IRS Practice Unit - FTC - Categorization of Income and Taxes Into Proper Basket

    June 27, 2023
100. Zip Codes Updated for 2020 Data

     June 3, 2023
101. Famous Tax Quotes - Confusing the Terms “Petitioner” and “Respondent”

     May 19, 2023
102. Three New IRS Practice Units - 267(a)(3), 385, and 163(j) for CFCs

     May 18, 2023
103. Treaty Updates Page

     May 15, 2023
104. Famous Tax Quotes - Bargaining For Tax Benefits

     April 19, 2023
105. 2023 1st Quarter Published Expatriates

     April 18, 2023
106. Famous Tax Quotes - Tax Laws Should Be Intelligible

     April 4, 2023
107. The IRS Publishes Far Fewer PLRs Than It Used To

     March 31, 2023
108. 4,000 Tax Cases and Rulings

     March 27, 2023
109. 3 New Videos – PFIC With No QEF, Pedigreed QEF, & Unpedigreed QEF

     March 21, 2023
110. Famous Tax Quotes - The Most Honorable People I Have Ever Dealt With

     March 18, 2023
111. Section 911 Housing Cost Amounts Updated for 2023

     March 16, 2023
112. Famous Tax Quotes - Self-serving, Unreliable, Unverified, and Contradicted Testimony

     March 11, 2023
113. Musings on Structure Planning For Closely-Held Foreign Entities

     March 6, 2023
114. Famous Tax Quotes - “To tautologize, section 741 applies only where it applies”

     February 17, 2023
115. IRS Regulations Lowest in 24 Years

     February 13, 2023
116. Charts Created in 2022

     February 11, 2023
117. 2022 Published Expatriates Increases By 57%

     January 26, 2023
118. Exchange Rates for 2022

     January 25, 2023
119. A Tangled Web of Definitions

     January 4, 2023
120. ChatGPT – Fun, But Not Yet Serious for Legal Writing

     December 7, 2022
121. Property of Former US Residents: Owning Stock Through a Partnership

     December 2, 2022
122. Recent Regulation Packages Related To International Tax

     October 29, 2022
123. 2022 3rd Quarter Published Expatriates

     October 25, 2022
124. 2023 Inflation Adjustments for Individuals in the International Tax Arena

     October 20, 2022
125. New IRS Practice Unit – FBAR (FinCEN Form 114)

     October 19, 2022
126. How inaccurate is the IRS Version of the Sweden Treaty (pretty inaccurate)

     September 23, 2022
127. Reviewing Form 5471

     September 9, 2022
128. 16 New Charts Published

     August 30, 2022
129. New IRS Practice Unit - IRC 958 Rules for Determining Stock Ownership

     August 30, 2022
130. 13,000 Regulation Examples

     August 16, 2022
131. Famous Tax Quotes - One Cannot Distribute What One Does Not Have

     July 28, 2022
132. 2022 2nd Quarter Published Expatriates

     July 27, 2022
133. New IRS Practice Unit - 1120-F Delinquent Returns - Filing Deadline Waiver Process

     July 26, 2022
134. Famous Tax Quotes - Tax Legislation Is Not A Promise

     July 25, 2022
135. Internet Birthday --- June 26, 2005

     June 26, 2022
136. Famous Tax Quotes - Turning Square Corners

     June 5, 2022
137. Recent Web Traffic Data

     May 9, 2022
138. 2022 1st Quarter Published Expatriates

     April 25, 2022
139. New IRS Practice Unit - NRA Deferred Compensation

     April 2, 2022
140. New situational chart and video on Income Classification

     March 29, 2022
141. Famous Tax Quotes - Congress Did Not Want To Deal With Citizens As If They Were Still In The Nursery

     March 18, 2022
142. Section 911 Housing Cost Amounts Updated for 2022

     March 9, 2022
143. Update to Zip Codes App and New Heat Maps

     February 24, 2022
144. 2021 Published Expatriates Decreases By 64%

     January 25, 2022
145. 8 New Charts Published

     January 20, 2022
146. New Flowchart – Section 1202 Exclusion for Qualified Small Business Stock (“QSBS”)

     January 18, 2022
147. Five New IRS Practice Units

     December 15, 2021
148. New Form 5471, Schedule J Video

     December 3, 2021
149. 2022 Inflation Adjustments for Individuals in the International Tax Arena

     November 16, 2021
150. 2021 3rd Quarter Published Expatriates

     November 12, 2021
151. Two New IRS Practice Units - NRA employee expenses & Form 1040NR for RGS

     October 31, 2021
152. Capitalization Trivia

     September 17, 2021
153. 14 New Charts Published

     September 10, 2021
154. New IRS Practice Unit - FTC (Business) General Principles

     September 2, 2021
155. 2 New IRS Practice Units

     August 26, 2021
156. Two New Heat Maps – AGI by State & Number of Dependents by State

     August 19, 2021
157. Famous Tax Quotes - Taxes Are What We Pay For Civilized Society

     August 14, 2021
158. U.S. Government Continues to Pursue Taxpayers Committing Tax Fraud

     August 4, 2021
159. New IRS Practice Unit: Overview of IRC 987 and Branch Operations in a Foreign Currency

     August 4, 2021
160. 2021 2nd Quarter Published Expatriates

     July 28, 2021
161. IRS Data By Zip Code (Using Python and Flask)

     July 20, 2021
162. 3 New IRS Practice Units

     July 9, 2021
163. New IRS Practice Unit: Concepts of GILTI

     June 18, 2021
164. 13 New Charts Published

     June 15, 2021
165. 130 New Tax Charts – LOB Active Trade or Business Test – Derived In Connection With

     June 8, 2021
166. New IRS Practice Unit: Allocation and Apportionment of Deductions

     May 21, 2021
167. Famous Tax Quotes - A Detour to Crazy Town

     May 17, 2021
168. 2021 1st Quarter Published Expatriates

     April 28, 2021
169. Famous Tax Quotes - Two-Way Street: Downhill for the IRS & Uphill for the Taxpayer

     April 27, 2021
170. New IRS Practice Units - FTC Carryback and Carryover & Liquidating Distributions of a Partner’s Interest in a Partnership

     April 12, 2021
171. US Treaty Limitation on Benefits Status Map

     April 9, 2021
172. AM 2021-002 – Relevance & Check-the-Box Elections

     April 3, 2021
173. Flow-Thru Symbols: An Up-Side-Down “Funnel” Theme

     April 1, 2021
174. Multiple new situational charts published

     April 1, 2021
175. New IRS Practice Unit: 965 Transition Tax

     March 24, 2021
176. Section 911 Housing Cost Amounts Updated for 2021

     March 2, 2021
177. Famous Tax Quotes - Death May Escape the Woes of Life . . .

     February 20, 2021
178. 2020 Sets New Record For Published Expatriates

     February 3, 2021
179. A Brief History of U.S. Tax Expatriation Rules

     January 15, 2021
180. U.K. Pension Lump-Sum Distributions

     November 8, 2020
181. 7 New Tax Charts Published

     November 6, 2020
182. 2021 Inflation Adjustments for Individuals in the International Tax Arena

     November 6, 2020
183. IRS Delinquent International Information Return Submission Procedures Have Been Updated

     November 6, 2020
184. Famous Tax Quotes - Memory Dulled by a Penitentiary Term Served

     November 3, 2020
185. 2020 Third Quarter Published Expatriates – 2020 Is Already the Highest Year Ever

     October 28, 2020
186. Famous Tax Quotes - Fictional Corporate Camouflage

     October 25, 2020
187. 88% of Expatriates Have a Net Worth of Less than $2 Million

     October 18, 2020
188. FBAR Reporting For Indirectly Owned Foreign Bank Accounts

     September 14, 2020
189. A Tax Attorney Uses Python

     September 1, 2020
190. New IRS Practice Unit: Foreign Earned Income

     August 27, 2020
191. 2020 Second Quarter Published Expatriates – Second Highest Quarterly Number Ever

     August 13, 2020
192. U.S. Partnerships Owning CFCs

     August 4, 2020
193. Famous Tax Quotes - No Rational Person . . .

     July 29, 2020
194. Famous Tax Quotes - Backdating of Documents

     July 28, 2020
195. New IRS Practice Units: Reasonable Cause and Good Faith & FTC Limitation

     July 18, 2020
196. Average Price of U.S. Real Estate Sold -- By Country

     July 3, 2020
197. Famous Tax Quotes - Born in Generosity; Debauched in Avarice

     June 30, 2020
198. 5 New Tax Charts Published

     June 17, 2020
199. Free Flowchart - Section 894(c): Hybrid & Reverse Hybrid Entities

     June 9, 2020
200. New IRS Practice Unit: Flow-Through Entities Effects on FTC

     June 4, 2020
201. Two New (& One Updated) IRS Practice Units

     May 9, 2020
202. 2020 First Quarter Published Expatriates –Highest Quarterly Number Ever

     May 7, 2020
203. Three New IRS Practice Units

     April 29, 2020
204. New IRS Practice Unit On The Statute Of Limitations

     April 11, 2020
205. New IRS Practice Unit for “Adjustments for Overwithholding on Form 1042”

     April 8, 2020
206. Rev. Proc. 2020-17 - Exemption From Filing Forms 3520 and 3520-A for Applicable Tax-Favored Foreign Trusts

     March 3, 2020
207. Section 911 Housing Cost Amounts Updated for 2020

     February 25, 2020
208. 11 New Tax Charts

     February 15, 2020
209. 2019 Published Expatriates - Lowest Level in Six Years

     February 10, 2020
210. New IRS Practice Unit – FDAP Statistical Sampling in the Audit of a U.S. Withholding Agent

     January 23, 2020
211. Video - Downward Attribution Form 5471

     January 9, 2020
212. Form 8993 With Graphic of Formulas

     December 26, 2019
213. Famous Tax Quotes - Perhaps Congress Just Stubbed Its Toe

     December 17, 2019
214. Video - Sec. 1446(f) Withholding on Sales of Partnerships Engaged in US Business

     December 12, 2019
215. Famous Tax Quotes - Penalties For Hardheaded Persistence

     December 5, 2019
216. Famous Tax Quotes - Like white asparagus or a blood orange

     December 3, 2019
217. 2020 Inflation Adjustments for Individuals in the International Tax Arena

     November 18, 2019
218. 2019 3rd Quarter Published Expatriates - Lowest Since 4th Quarter 2012

     November 8, 2019
219. Famous Tax Quotes - The Regulations Barely Rocked The Statutory Boat

     October 24, 2019
220. 8 New Charts Of Examples Regarding Classification of Cloud Transactions & Computer Programs

     September 26, 2019
221. 2019 2nd Quarter Published Expatriates

     August 14, 2019
222. Famous Tax Quotes - Forming HoldCo To Acquire Target Is Not Unusual

     August 7, 2019
223. Famous Tax Quotes - A taxpayer’s own documents

     August 4, 2019
224. U.S. Government Continues to Pursue Taxpayers Committing Tax Fraud

     June 5, 2019
225. 2019 1st Quarter Published Expatriates - 1,019 Names

     May 10, 2019
226. Section 911 Housing Cost Amounts Updated for 2019

     April 17, 2019
227. Section 911 Foreign Earned Income Excl'n - Adverse Conditions (2018)

     April 17, 2019
228. New IRS Practice Units published in March

     March 18, 2019
229. 2018 4th Quarter Published Expatriates - A total of 685

     March 12, 2019
230. GILTI Deduction Allowed With 962 Election (Proposed Regulations)

     March 5, 2019
231. Eaton Corp. v. Commr., 152 T.C. No. 2 (2019)

     March 1, 2019
232. New IRS Practice Unit: Creation of a Permanent Establishment (PE) through the Activities of a Dependent Agent in the United States

     January 31, 2019
233. Rental of Real Estate to Yourself

     January 23, 2019
234. Form 5472 Failure to File Penalty Increased to $25,000

     January 14, 2019
235. The “Certification” on Form W-8BEN For Royalties

     January 7, 2019
236. The “Certification” on Form W-8BEN For Interest

     December 31, 2018
237. The “Certification” on Form W-8BEN For Dividends

     December 24, 2018
238. The “Certification” on Form W-8BEN For Services

     December 17, 2018
239. 2019 Inflation Adjustments for Individuals in the International Tax Arena

     November 20, 2018
240. 2018 Third Quarter Published Expatriates – A Total of 1,107

     November 16, 2018
241. Updated IRS Practice Units by Topic Page

     November 13, 2018
242. New & Updated Draft International Forms

     October 19, 2018
243. Video - GILTI for a CFC With & Without Debt

     October 19, 2018
244. 12 New Tax Charts

     October 18, 2018
245. Famous Tax Quotes - New Batboy Changing the Outcome of the World Series

     October 4, 2018
246. Famous Tax Quotes - That’s How The Cookie Crumbles

     September 22, 2018
247. Video – GILTI in a Minute

     September 17, 2018
248. GILTI Regulations Preamble: Is a 100 Word Sentence Too Long?

     September 13, 2018
249. 13 Charts of Code §958 Regulation Examples

     August 28, 2018
250. 8 Charts of Sec. 965 Transition Tax Regulation Examples

     August 9, 2018
251. 2018 Second Quarter Published Expatriates – A Total of 1,090

     July 31, 2018
252. IRS 2015 Statistics on Form 8805 (Inbound Partnership Investing)

     June 29, 2018
253. U.S. Government Continues to Pursue Taxpayers Committing Tax Fraud

     June 28, 2018
254. 8 New Tax Charts

     June 28, 2018
255. Famous Tax Quotes - IRS To Enforce Tax Laws; Not To Maximize Tax Receipts

     May 22, 2018
256. 2018 First Quarter Published Expatriates – A Total of 1,099

     May 7, 2018
257. IRS Publication on New Section 965 Transition Tax

     April 14, 2018
258. Famous Tax Quotes - “One Big Wallet”

     April 14, 2018
259. New Video – Attribution Rules for 965 Specified Foreign Corporations

     April 6, 2018
260. Video on IRS FAQs on Section 965 Transition Tax Reporting

     March 20, 2018
261. Video - Form 5471 Attribution from NRA Spouses

     March 9, 2018
262. Qualified Electing Funds (“QEFs”) Receiving Qualified Dividend Income

     March 1, 2018
263. Code §965: Individuals Recognizing the Deemed Repatriation in 2017 vs. 2018

     February 14, 2018
264. Update to Video: Global Intangible Low-taxed Income (“GILTI”)

     February 10, 2018
265. 2017 Fourth Quarter Published Expatriates – First Annual Decrease in Five Years

     February 8, 2018
266. Andrew Mitchel Speaking on "GILTI" at IFA regional meeting

     February 2, 2018
267. New Video: Form 2555 and the Foreign Earned Income Exclusion

     February 1, 2018
268. TCJA Explanatory Video: Global Intangible Low-taxed Income (“GILTI”)

     January 2, 2018
269. Tax Cuts and Jobs Act Explanatory Video: Code §965 Deemed Repatriation from Foreign Corporations

     December 21, 2017
270. New Flowchart – Form 5471 Filing Requirements

     November 13, 2017
271. 2017 Third Quarter Published Expatriates – A Total of 1,376

     November 1, 2017
272. 2018 Inflation Adjustments for Individuals in the International Tax Arena

     October 20, 2017
273. 5 New Tax Charts

     October 20, 2017
274. Famous Tax Quotes - Plodding Through A Tax Court Opinion

     September 24, 2017
275. Famous Tax Quotes - Almost Indistinguishable Lines

     September 18, 2017
276. Withdrawal of Prior Blog Post Regarding Australian Superannuation Funds

     September 14, 2017
277. 5 New Tax Charts

     September 6, 2017
278. Famous Tax Quotes - Anticlimactic Discoveries

     August 24, 2017
279. 5 New Tax Charts

     August 10, 2017
280. Belize IBC Selling Through Amazon FBA

     August 4, 2017
281. 2017 Second Quarter Published Expatriates – Second Highest Ever

     August 2, 2017
282. Tax Court Declines to Follow Rev. Rul. 91-32

     July 20, 2017
283. Famous Tax Quotes - An Unsubstantiated Presumption

     July 6, 2017
284. 5 New Tax Charts

     July 1, 2017
285. Failures to Adjust for Inflation

     June 21, 2017
286. U.S. Government Continues to Pursue Taxpayers Committing Tax Fraud

     June 11, 2017
287. Famous Tax Quotes - Careful / Close / Extra / Heightened / Rigid / Special / Strict Scrutiny For Related Party Transactions

     June 9, 2017
288. 5 New Tax Charts

     June 2, 2017
289. 5 New Tax Charts

     May 12, 2017
290. 2017 First Quarter Published Expatriates – A Total of 1,313

     May 9, 2017
291. Updated - IRS Practice Units by Topic

     April 20, 2017
292. Famous Tax Quotes - Blind Guesses Are Not Good Faith Estimates

     March 30, 2017
293. Famous Tax Quotes - Lower Court Overruling a Higher Court

     March 28, 2017
294. Section 911 Housing Cost Amounts Updated for 2017

     March 24, 2017
295. New Form 5472 Filing Requirements for Foreign-Owned U.S. Disregarded Entities (“FOUSDEs”)

     March 6, 2017
296. Being Engaged in U.S. Business Through Independent Agents

     February 27, 2017
297. Famous Tax Quotes - Caligula & Taxes

     February 20, 2017
298. 2016 Fourth Quarter Published Expatriates – New Annual Record

     February 8, 2017
299. 15 New Tax Charts

     February 6, 2017
300. Form 8886: Section 988 Losses >50k Can Be Reportable Transactions

     February 1, 2017
301. Famous Tax Quotes - Congress Does Not Legislate in Logic Puzzles

     January 27, 2017
302. Update to Form 8833 Flowchart (Treaty-Based Return Positions)

     January 27, 2017
303. Free Flowchart – Reg 301.7701-7: Trusts -- Domestic and Foreign

     January 26, 2017
304. Free Flowchart – Reg 301.6114-1 Disclosure of Treaty-Based Return Positions (Form 8833)

     January 23, 2017
305. Increases in Private Letter Ruling Fees for 2017

     January 12, 2017
306. PFIC Mark-to-Market Election Charts & Videos

     January 10, 2017
307. Updated IRS Practice Units by Topic

     December 29, 2016
308. The “Sailing Permit”

     December 28, 2016
309. Final Code §987 Regulations!!

     December 26, 2016
310. 23 New Charts - Code §956 Regulation Examples from T.D. 9792

     December 15, 2016
311. Tax Return Preparation Automation

     December 2, 2016
312. New Videos November 2016

     November 30, 2016
313. 11 New Charts of Foreign Trust Distributions Through Intermediaries

     November 17, 2016
314. 2016 Third Quarter Published Expatriates – Second Highest Ever

     November 9, 2016
315. New Videos - October 2016

     October 31, 2016
316. 2017 Inflation Adjustments for Individuals in the International Tax Arena

     October 27, 2016
317. Over 50 New Situational Charts – Code §7874 Regulation Examples

     October 22, 2016
318. Famous Tax Quotes - Source of Income When Business Is Begun In One Country And Ended In Another

     October 19, 2016
319. New Videos - September 2016

     September 30, 2016
320. New Videos - August 2016

     September 13, 2016
321. Famous Tax Quotes - Clapping With One Hand

     August 26, 2016
322. Free Flowchart – Reg. 1.937-1 – Bona Fide Residency in a U.S. Possession

     August 25, 2016
323. IRS International Practice Units By Category

     August 5, 2016
324. Famous Tax Quotes - King Minos’ Labyrinth

     August 3, 2016
325. New Videos - July 2016

     July 29, 2016
326. 2016 Second Quarter Published Expatriates

     July 28, 2016
327. Substantiation of Deductions to Foreign Contractors

     July 22, 2016
328. New Videos - June 2016

     June 30, 2016
329. Free Flowchart - Form 5472 Filing Requirements (Code §§6038A and 6038C)

     June 7, 2016
330. New Videos - May 2016

     May 31, 2016
331. Famous Tax Quotes - “Tax Language”

     May 19, 2016
332. Tax Treaty Limitation on Benefits (“LOB”) & Form W8-BEN-E

     May 10, 2016
333. Over 1,000 Published Expatriates in 2016 Q1 - The New Normal

     May 4, 2016
334. New Videos - April 2016

     April 29, 2016
335. Encouraging Foreign Investment - A Distorted U.S. Tax Policy

     April 3, 2016
336. New Videos - March 2016

     March 31, 2016
337. Section 911 Housing Cost Amounts Updated for 2016

     March 22, 2016
338. Rev. Rul. 2016-8: Tax Aspects of the Cuban Thaw

     March 10, 2016
339. New Videos - February 2016

     March 1, 2016
340. Charts of Examples in Rev. Proc. 91-55: Form 5472 & Direct and Ultimate Indirect 25% Shareholders

     February 22, 2016
341. New Expatriate Record for 2015 – Nearly 4,300 Expatriations

     February 5, 2016
342. Famous Tax Quotes - Where to Draw the Line

     January 29, 2016
343. Sale of Stock of a CFC – Example of the Potential Benefit of Code §1248(b)

     January 26, 2016
344. Rev. Rul. 56-613 Video (Failed B Reorg - Indirect Control)

     January 24, 2016
345. Flowchart - Section 267(a)(2) & (3) Related Party Matching Rules

     December 22, 2015
346. FAST Act Passport Revocation Provisions

     December 11, 2015
347. The Escalation of Offshore Penalties Over the Last 20 Years

     November 2, 2015
348. 2015 Third Quarter Published Expatriates – A Record High

     October 26, 2015
349. 2016 Inflation Adjustments for Individuals in the International Tax Arena

     October 23, 2015
350. FATCA Overview - Crawford v. U.S. Dep't of the Treasury

     October 17, 2015
351. Famous Tax Quotes - The Basic Structure of the Internal Revenue Code

     October 5, 2015
352. Is the IRS Missing Names From Its Quarterly Publication of Expatriates?

     September 16, 2015
353. Chart of Rev. Rul. 84-125 - Accrual of Foreign Tax Credit on Contested Liability & 10 Year Limitations Period

     September 7, 2015
354. Charts of 704(c) Traditional Method & Trad. Meth. With Curative Allocations

     September 5, 2015
355. Charts of Examples in Code §6038A Regulations: Form 5472 Reporting Requirements

     August 25, 2015
356. Flowchart - PFIC Mark-to-Market Elections

     August 20, 2015
357. Recent Publications

     August 14, 2015
358. New FBAR Due Date

     August 12, 2015
359. 2015 - 2016 IRS Priority Guidance Plan - International Issues

     August 11, 2015
360. 2015 Second Quarter Published Expatriates – Lowest in Years

     July 30, 2015
361. Video: U.S. Taxation of Foreign Vacation Homes Held Thru Entities

     June 29, 2015
362. Application of PFIC Look-Through Rules to Foreign Corporation with U.S. Subsidiaries

     June 18, 2015
363. U.S. Government Continues to Pursue Taxpayers Committing Tax Fraud

     June 9, 2015
364. When an Active NFFE Can Be a Passive NFFE

     June 3, 2015
365. Charts of Rev. Rul. 2015-09 & Rev. Rul. 2015-10

     May 11, 2015
366. The Exodus Continues (2015 1st Quarter Published Expatriates)

     May 7, 2015
367. Recognition of Losses on Dispositions of PFICs

     April 14, 2015
368. Famous Tax Quotes - Muddled Tax Return Reporting

     April 2, 2015
369. Section 911 Foreign Earned Income Excl'n - Adverse Conditions (2014)

     March 27, 2015
370. JCT Excellent Summary of U.S. Cross-Border Tax Rules

     March 18, 2015
371. 2014 - More Expatriations Than Ever

     February 10, 2015
372. New Private Letter Ruling Fees

     February 5, 2015
373. Charts of Examples in Notice 2014-52

     February 5, 2015
374. A Reminder for Green Card Holders Living Outside the U.S.

     January 3, 2015
375. Famous Tax Quotes - Residence - As Many Colors As Joseph's Coat

     January 1, 2015
376. McLaulin – Failed Spin-Off (Situational Chart)

     December 29, 2014
377. IRS International Practice Units

     December 23, 2014
378. Video: Tax as a Percentage of GDP: 1965 to 2013

     December 17, 2014
379. Famous Tax Quotes - A Rose is a Rose is a . . .

     December 13, 2014
380. Chart of PLR With Outbound 332 Liquidation

     December 7, 2014
381. Why U.S. Companies Invert Video

     December 3, 2014
382. International PLRs of Note for the 46th and 47th week of 2014

     December 2, 2014
383. Willful vs. Non-Willful FBAR Violations

     November 22, 2014
384. IRS Documents Released Under Freedom of Information Act

     November 20, 2014
385. New Rules for Canadian RRSPs & RRIFs

     November 2, 2014
386. 2015 Inflation Adjustments for Individuals in the International Tax Arena

     November 2, 2014
387. 2014 Third Quarter Published Expatriates – Third Highest Ever

     October 24, 2014
388. Famous Tax Quotes - Taxing Citizens by Reason of Citizenship

     October 3, 2014
389. Famous Tax Quotes - "Maxims" & "Minims"

     September 28, 2014
390. Payments to Foreign Contractor Entities: Form W-8BEN-E

     September 22, 2014
391. International PLRs of Note for the 38th week of 2014

     September 22, 2014
392. Famous Tax Quotes - “Laughable” Test - All Caps Spelling

     September 10, 2014
393. International PLRs of Note for the 36th week of 2014

     September 5, 2014
394. International PLRs of Note for the 34th week of 2014

     August 22, 2014
395. Chart of PLR 201432002: No Inversion as a Result of an F Reorganization & an IPO

     August 19, 2014
396. Famous Tax Quotes - From the Brow of Zeus

     August 15, 2014
397. International PLRs of Note for the 32nd week of 2014

     August 14, 2014
398. 2014 Second Quarter Published Expatriates

     August 6, 2014
399. Charts of Examples in Notice 2014-44

     July 28, 2014
400. Past IRS Memoranda on the Singapore Central Provident Fund

     July 4, 2014
401. U.S. Government Continues to Pursue Taxpayers Committing Tax Fraud

     June 13, 2014
402. Chart of CCA 201420017: Code §956: Funneling of Loan through One CFC Partner is Disregarded

     May 20, 2014
403. 2014 First Quarter Published Expatriates - Second Highest Ever

     May 1, 2014
404. Section 911 Housing Cost Amounts Updated for 2014

     April 15, 2014
405. Section 911 Foreign Earned Income Excl'n - Adverse Conditions (2013)

     March 27, 2014
406. Chart of PLR 201411006 - Combination of Two Consolidated Groups Owned by Foreign Parent

     March 18, 2014
407. International PLRs for the 10th week of 2014

     March 13, 2014
408. Chart of Central de Gas de Chihuahua

     February 22, 2014
409. International PLRs for the 7th and 8th week of 2014

     February 22, 2014
410. Famous Tax Quotes - Can’t Have Your Cake and Eat It Too

     February 22, 2014
411. Famous Tax Quotes - Hiding the Pea

     February 20, 2014
412. Statute of Limitations for Foreign-Related Items

     February 18, 2014
413. Famous Tax Quotes - Expatriation is a Serious Act

     February 16, 2014
414. Charts of Examples in §1361 Regulations: Termination of QSub Elections

     February 14, 2014
415. Quarterly List of Expatriates: Source of Data

     February 12, 2014
416. 2013 Expatriations Increase by 221%

     February 6, 2014
417. FBAR Video

     February 5, 2014
418. International PLRs for the 5th week of 2014

     February 5, 2014
419. International PLRs for the 4th week of 2014

     January 27, 2014
420. Charts of Examples in §355 Regulations: Continuity of Interest

     January 24, 2014
421. Charts of Examples in New PFIC Annual Filing Requirement Regulations (Form 8621)

     January 15, 2014
422. International PLRs for the 2nd week of 2014

     January 12, 2014
423. New Free Flowchart at Tax-Charts.com : Code §357 Assumption of Liabilities in Certain Exchanges

     January 9, 2014
424. New Rules for PFIC Annual Filing (Form 8621)

     January 8, 2014
425. International PLRs for the 1st week of 2014

     January 3, 2014
426. International PLRs for the 52nd week of 2013

     December 31, 2013
427. Free Simplified Section 351 Exchange Flowchart

     December 26, 2013
428. International PLRs for the 51st week of 2013

     December 20, 2013
429. Change to Weekly PLR Posts

     December 19, 2013
430. Famous Tax Quotes - Morass of United States Tax Laws

     December 17, 2013
431. International PLRs for the 50th week of 2013

     December 16, 2013
432. Famous Tax Quotes - Earnings and Profits

     December 15, 2013
433. Dover - Check-the-Box and Sale Video

     December 8, 2013
434. Form 5471, Schedule J Video

     December 7, 2013
435. International PLRs for the 49th week of 2013

     December 6, 2013
436. New Resource Page: Monetary Penalties for Failure to File Common U.S. International Tax Forms

     December 4, 2013
437. Chart of Rev. Rul. 66-79 - Deductibility of Contributions to "Foreign Feeder" Charity

     December 2, 2013
438. Famous Tax Quotes - Precedent

     December 1, 2013
439. International PLRs for the 48th week of 2013

     November 29, 2013
440. Chart of Rev. Rul. 63-252 - Deductibility of Contributions to "Foreign Feeder" Charities

     November 27, 2013
441. New Addition to the Blog: Resource Pages

     November 26, 2013
442. International PLRs for the 47th week of 2013

     November 22, 2013
443. International PLRs for the 46th week of 2013

     November 22, 2013
444. Chart of Rev. Rul. 71-336 - Corporation as Conduit for Exchange of Stock a Taxable Transaction

     November 16, 2013
445. International PLRs for the 45th week of 2013

     November 15, 2013
446. Famous Tax Quotes - If Rube Goldberg Had Been a Tax Accountant

     November 15, 2013
447. 2013 Third Quarter Published Expatriates

     November 13, 2013
448. Chart of Rev. Rul. 67-192 - Section 367 Triggers Gain, but not Loss, in Outbound 351 Transaction

     November 12, 2013
449. Chart of Chief Counsel Advice AM2013-006: §302 Redemption Reduces CFC's Pool of Foreign Income Taxes

     November 9, 2013
450. International PLRs for the 44th week of 2013

     November 8, 2013
451. Chart of Rev. Rul. 70-253 - Payment of Compensation to Partnership Employee Deductible by Partner under §162(a)

     November 5, 2013
452. 2014 Inflation Adjustments for Individuals in the International Tax Arena

     November 4, 2013
453. Chart of Rev. Rul. 66-365 - Solely for Voting Stock: Cash in Lieu of Fractional Shares

     November 4, 2013
454. International PLRs for the 43rd week of 2013

     November 2, 2013
455. International PLRs for the 42nd week of 2013

     November 2, 2013
456. International PLRs for the 41st week of 2013

     October 31, 2013
457. Chart of PLR 201340010 - Manufacturing Exception to FBCSI - Growing Activities can be Production Activities

     October 23, 2013
458. International PLRs for the 40th week of 2013

     October 23, 2013
459. Famous Tax Quotes - The Form of a Transaction Can Control Tax Consequences

     October 22, 2013
460. Famous Tax Quotes - The IRM Holds No Legal Significance

     October 11, 2013
461. Chart of PLR 201324005 - ADS Not Required for Possession Located Property Held Through Partnership

     October 2, 2013
462. International PLRs for the 39th week of 2013

     September 27, 2013
463. Chart of Rev. Rul. 90-76 - Foreign Corporations: Liquidating Distributions of USRPIs

     September 26, 2013
464. Chart of PLR 201328003 - Deemed Distribution and Contribution with Circular Flow of Cash

     September 25, 2013
465. International PLRs for the 38th week of 2013

     September 23, 2013
466. Famous Tax Quotes - [Un]Comfortable Degree of Accuracy

     September 22, 2013
467. New Attorney Announcement - Ryan E. Dunn

     September 20, 2013
468. Situational Chart of Rev. Rul. 89-103 - Stapling of Interests Triggers Inbound "F" Reorganization

     September 17, 2013
469. International PLRs for the 37th week of 2013

     September 13, 2013
470. Situational Chart of Rev. Rul. 58-422 - Merger an "F" Reorg & Two 332 Liquidations

     September 13, 2013
471. Situational Chart of Rev. Rul. 70-434 - Spin-Off & "B" Reorganization

     September 11, 2013
472. Situational Charts of "F" Reorganizations of "S" Corporations

     September 9, 2013
473. International PLRs for the 36th week of 2013

     September 6, 2013
474. International PLRs for the 35th week of 2013

     September 5, 2013
475. International PLRs of the 34th week of 2013

     September 5, 2013
476. International PLRs of the 33rd week of 2013

     September 5, 2013
477. International PLRs of the 32nd week of 2013

     September 5, 2013
478. International PLRs of the 31st week of 2013

     September 5, 2013
479. International PLRs of the 30th week of 2013

     September 5, 2013
480. International PLRs of the 29th week of 2013

     September 5, 2013
481. International PLRs of the 28th week of 2013

     September 5, 2013
482. Famous Tax Quotes - Double Taxation Cannot Always Be Avoided

     August 30, 2013
483. Situational Charts of Examples 8 and 9 of Treas. Reg. §1.1361-5(b)(3) - Terminations of Qsub Elections

     August 29, 2013
484. International PLRs of the 27th week of 2013

     August 29, 2013
485. International PLRs of the 26th week of 2013

     August 29, 2013
486. International PLRs of the 25th week of 2013

     August 29, 2013
487. International PLRs of the 24th week of 2013

     August 29, 2013
488. Famous Tax Quotes - "Bureaucrats"

     August 28, 2013
489. Famous Tax Quotes - Separate Entity Doctrine

     August 28, 2013
490. International PLRs of the 23rd week of 2013

     August 26, 2013
491. International PLRs of the 22nd week of 2013

     August 26, 2013
492. International PLRs of the 21st week of 2013

     August 25, 2013
493. International PLRs of the 20th week of 2013

     August 25, 2013
494. International PLRs of the 19th week of 2013

     August 25, 2013
495. Situational Chart of Rev. Rul. 78-401 - No Meaningful Reduction In The Shareholder's Proportionate Interest

     August 24, 2013
496. International PLRs of the 18th week of 2013

     August 23, 2013
497. International PLRs of the 17th week of 2013

     August 22, 2013
498. International PLRs for the 16th week of 2013

     August 21, 2013
499. International PLRs of the 15th week of 2013

     August 20, 2013
500. International PLRs of the 14th week of 2013

     August 19, 2013
501. International PLRs of the 13th week of 2013

     August 18, 2013
502. International PLRs of the 12th week of 2013

     August 16, 2013
503. IRS Rules Commission Income From Sales is Not FBCSI

     August 16, 2013
504. Number of Expatriates Skyrockets Again (Second Quarter of 2013)

     August 9, 2013
505. Tax Textbook Built Into Lamp

     July 21, 2013
506. Mandatory Electronic Filing for FBARs Coming Soon

     June 13, 2013
507. Daly v. Commr. - Abode Was in the U.S. - No Foreign Earned Income Exclusion Allowed

     June 12, 2013
508. Fideicomisos/Mexican Land Trusts are Not Trusts (Finally)

     June 6, 2013
509. U.S. Government Continues to Pursue Taxpayers Committing Tax Fraud

     June 1, 2013
510. Inbound Overview Flowchart (for Sale)

     May 10, 2013
511. Barnes Group - Structured Repatriation Was a Dividend

     May 10, 2013
512. Q1 2013 - Highest Quarterly Number of Expatriates Ever (But . . . )

     May 8, 2013
513. Section 911 Housing Cost Amounts Updated for 2013

     May 6, 2013
514. Section 911 Foreign Earned Income Excl'n - Adverse Conditions (2012)

     April 12, 2013
515. International PLRs & CCA of the 11th week of 2013

     March 22, 2013
516. International PLRs of the 10th week of 2013

     March 21, 2013
517. International PLRs of the 9th week of 2013

     March 4, 2013
518. International PLRs of the 8th week of 2013

     February 26, 2013
519. International PLR of the 7th week of 2013

     February 20, 2013
520. 48% Decrease in Number of Expatriates for 2012

     February 14, 2013
521. FATCA, NFFEs, and Draft W-8BEN-E - Unnecessary Complexity

     February 13, 2013
522. International PLR of the 6th week of 2013

     February 11, 2013
523. PLRs of the 5th week of 2013

     February 1, 2013
524. International PLRs of the 4th week of 2013

     January 26, 2013
525. Form 5471 Videos

     January 25, 2013
526. International PLRs of the 3rd week of 2013

     January 19, 2013
527. International PLRs for the 2nd week of 2013

     January 19, 2013
528. Free Section 351 Exchange Flowchart

     January 18, 2013
529. International PLRs of the 1st week of 2013

     January 4, 2013
530. Senate Fiscal Cliff Bill Includes Retroactive Reinstatement of CFC Look-Thru Rule

     January 1, 2013
531. International PLRs of the 52nd Week of 2012

     December 28, 2012
532. International PLRs & CCA’s of the 51st week of 2012

     December 27, 2012
533. International PLRs for the 50th week of 2012

     December 20, 2012
534. Teaching International Tax at Quinnipiac University School of Law

     December 20, 2012
535. International PLRs of the 49th week of 2012

     December 13, 2012
536. Doctrine of Constructive Receipt

     December 13, 2012
537. International PLRs of the 48th week of 2012

     November 30, 2012
538. Summary of Form 8938 Filing Thresholds

     November 28, 2012
539. International PLRs of the 47th week of 2012

     November 24, 2012
540. International PLRs of the 46th week of 2012

     November 24, 2012
541. International PLRs of the 45th week of 2012

     November 24, 2012
542. IRS Rules that Mexican Fideicomiso is Not a Trust

     November 15, 2012
543. International PLRs of the 44th week of 2012

     November 10, 2012
544. Graphic on Inbound & Outbound

     November 7, 2012
545. International PLRs of the 43rd Week of 2012

     November 5, 2012
546. International PLRs of the 42nd week of 2012

     November 5, 2012
547. International PLRs for the 41st week of 2012

     November 5, 2012
548. International PLRs of the 38th, 39th & 40th weeks of 2012

     November 3, 2012
549. Expatriates for the Third Quarter of 2012

     November 1, 2012
550. USD School of Law - Procopio International Tax Institute

     October 26, 2012
551. 2013 Inflation Adjustments for Individuals in the International Tax Arena

     October 23, 2012
552. Repatriate Now? (Before the Bush Tax Cuts Expire)

     October 19, 2012
553. Form 1099 for Payments to Foreign Contractors for Services?

     October 7, 2012
554. Senate Committee Video Testimony - Offshore Profit Shifting

     October 1, 2012
555. International PLRs of the 37th week of 2012

     September 15, 2012
556. 8th Annual USD School of Law-Procopio International Tax Law Institute (Oct. 25th & 26th)

     September 10, 2012
557. International PLRs of the 36th week of 2012

     September 8, 2012
558. Famous Tax Quotes - Accounting Firm "Screw Up"

     September 5, 2012
559. International PLR of the 35th week of 2012

     September 4, 2012
560. Partnership Definition

     September 4, 2012
561. Gratuitous Links to Local Visiting Nurses Association

     September 2, 2012
562. Canada & U.S. to Apply the Authorized OECD Approach (“AOA”) for Attribution of Business Profits

     September 2, 2012
563. Belgian Municipal and Conurbation Income Taxes are Covered by the Treaty

     August 31, 2012
564. International PLRs of the 34th week of 2012

     August 25, 2012
565. International PLR of the 33rd week of 2012

     August 25, 2012
566. International PLRs of the 32nd week of 2012

     August 25, 2012
567. International PLRs & CCA of the 31st week of 2012

     August 24, 2012
568. International PLRs of the 30th week of 2012

     August 24, 2012
569. 189 Published Expatriates for Q2 of 2012

     August 2, 2012
570. Joint FATCA Implementation Statements

     July 21, 2012
571. International PLRs of the 29th week of 2012

     July 21, 2012
572. International PLRs of the 28th week of 2012

     July 21, 2012
573. International PLRs of the 26th week of 2012

     July 21, 2012
574. International PLR of the 25th week of 2012

     July 21, 2012
575. International PLRs of the 24th week of 2012

     June 16, 2012
576. International PLRs of the 23rd week of 2012

     June 12, 2012
577. International PLRs of the 22nd week of 2012

     June 12, 2012
578. International PLR of the 21st week of 2012

     June 11, 2012
579. International PLRs of the 20th week of 2012

     June 11, 2012
580. Links to Expatriate Lists

     June 8, 2012
581. U.S. Government Continues to Pursue Taxpayers Committing Tax Fraud

     June 2, 2012
582. Update on 1997 Expatriation Data

     June 1, 2012
583. Example of a Mini-Eduardo Saverin

     May 18, 2012
584. Book Review: Transfer Pricing Answer Book 2012

     May 15, 2012
585. International PLRs of the 19th week of 2012

     May 14, 2012
586. All Cash D Reorganization Video - Example 16, Loss of Basis

     May 9, 2012
587. All Cash D Reorganization Video

     May 2, 2012
588. 460 Published Expatriates for Q1 of 2012

     April 29, 2012
589. International PLRs of the 15th and 16th Weeks of 2012

     April 23, 2012
590. Spin-Off to Foreign Parent Video

     April 21, 2012
591. Aiken Industries Video

     April 17, 2012
592. Brazilian tax package

     April 11, 2012
593. International PLRs of the 14th week of 2012

     April 10, 2012
594. International PLRs of the 13th week of 2012

     April 1, 2012
595. International PLRs of the 12th week of 2012

     March 29, 2012
596. B Reorganization Video

     March 24, 2012
597. 1997 Had More U.S. Expatriations Than 2011

     March 19, 2012
598. International PLRs of the 10th week of 2012

     March 16, 2012
599. Attorney-Client Privilege Flowchart

     March 15, 2012
600. International PLRs / CCAs of the 8th week of 2012

     March 2, 2012
601. 10 Free New Tax Charts (Feburary 2012)

     March 2, 2012
602. Section 911 Housing Cost Amounts Updated for 2012

     February 14, 2012
603. International PLRs / CCAs of the 6th week of 2012

     February 12, 2012
604. Famous Tax Quotes - Same Boat But Another Ocean

     February 5, 2012
605. International PLRs / CCAs of the 5th week of 2012

     February 3, 2012
606. Number of Expatriates for 2011

     February 2, 2012
607. International PLRs / CCAs of the 4th week of 2012

     January 30, 2012
608. International Aspects of Mitt Romney’s 2010 Tax Return

     January 27, 2012
609. International PLRs of the 3rd week of 2012

     January 26, 2012
610. Uncompensated Use of Foreign Trust Property

     January 25, 2012
611. Income Accruing in Foreign Retirement Plans

     January 22, 2012
612. New FBAR (Again) - Email Your Questions

     January 20, 2012
613. International PLRs of the 2nd week of 2012

     January 20, 2012
614. International PLRs of the 1st week of 2012

     January 6, 2012
615. International PLRs of the 52nd Week of 2011

     December 31, 2011
616. International PLRs of the 51st Week of 2011

     December 23, 2011
617. This Post Has Been Updated

     December 23, 2011
618. International PLRs of the 50th Week of 2011

     December 20, 2011
619. Code §951 Inclusions Are Not Qualified Dividend Income

     December 17, 2011
620. International PLRs of the 49th Week of 2011

     December 12, 2011
621. Loan With “Kicker” is a USRPI

     December 8, 2011
622. International PLRs of the 47th Week of 2011

     November 26, 2011
623. International PLRs of the 46th Week of 2011

     November 18, 2011
624. Subpart F Income

     November 14, 2011
625. International PLRs of the 43rd Week of 2011

     November 11, 2011
626. International PLRs of the week

     October 25, 2011
627. 2012 Inflation Adjustments for Individuals in the International Tax Arena

     October 24, 2011
628. New Brunswick Premier Caught in U.S. Tax Net

     October 3, 2011
629. Goosen v. Commr. - Golfer Endorsement Fees

     August 23, 2011
630. Notice 2011-64: Countries Qualifying for Reduced Dividend Tax Rates

     August 18, 2011
631. Q2 of 2011 Had the Second Highest Number of “Published Expatriates”

     August 17, 2011
632. U.K. Remittance Basis Charge (“RBC”) is a Creditable Tax

     August 15, 2011
633. Dagres - Ordinary Loss for Bad Debt of Private Equity Fund Manager

     August 12, 2011
634. Double Taxation on Services

     July 26, 2011
635. The “Repatriation IRA” [To Stimulate the Economy]

     July 7, 2011
636. Is the Limitation On Benefits Provision in the Proposed Hungary Treaty Too Complex?

     July 7, 2011
637. Free Section 736 Flowchart

     July 6, 2011
638. YouTube Video on Busted Section 351 Exchanges

     June 29, 2011
639. Flowchart of LOB Article of Chile-U.S. Income Tax Treaty

     June 27, 2011
640. U.S. Government Continues to Pursue Taxpayers Committing Tax Fraud

     June 24, 2011
641. Famous Tax Quotes - Transactions Between Related Parties Merit Extra Scrutiny

     June 23, 2011
642. IRS Delays Annual Reporting for Foreign Financial Assets and P.F.I.C.s

     June 21, 2011
643. This Post Has Been Updated

     June 17, 2011
644. Additional Extension for Pre-2010 Signature Authority Only FBARs

     June 16, 2011
645. Two New Flowcharts on Tax-Charts.com

     June 13, 2011
646. U.S. Citizens Continue to Renounce

     June 10, 2011
647. 10 Free New Tax Charts (June 2011)

     June 10, 2011
648. Offshore Structure to Hold Iraqi Dinars?

     May 23, 2011
649. Flowchart of Rev. Proc. 93-27

     May 12, 2011
650. Doctrine of Cloth[e]ing

     May 2, 2011
651. Should “goodwill” be one word or two words?

     March 31, 2011
652. IRS Reporting of Bank Interest Paid to NRAs

     March 29, 2011
653. Famous Tax Quotes - Valuation Is Not an Exact Science

     March 22, 2011
654. NPR Podcast on Double Irish Structure

     March 18, 2011
655. Famous Tax Quotes - Very definitely . . . probably

     March 17, 2011
656. Famous Tax Quotes - Congress Can "label a thing income and tax it"

     March 9, 2011
657. Number of Expatriates More Than Doubles

     March 4, 2011
658. Section 911 Foreign Earned Income Excl'n - Adverse Conditions (2010)

     February 28, 2011
659. 30% Tax for Interest Paid on Foreign Margin Account of U.S. Resident

     February 23, 2011
660. Famous Tax Quotes - Seduced by a Siren Song of Symmetry

     February 18, 2011
661. CCA 201106007 - Investments in U.S. Property - Intangibles

     February 14, 2011
662. Famous Tax Quotes - Drawing Lines

     February 10, 2011
663. PLR 201105011 Allows Re-Election of Revoked Code §911 Foreign Earned Income Exclusion

     February 6, 2011
664. Section 911 Housing Cost Amounts Updated for 2011

     February 2, 2011
665. 10 Free New Tax Charts (Jan. 2011)

     January 20, 2011
666. Terminology for Hybrid Entities & Hybrid Instruments

     January 19, 2011
667. Famous Tax Quotes - Too Good To Be True . . .

     December 28, 2010
668. Famous Tax Quotes - A “Hat Problem”

     December 27, 2010
669. Google Ngrams for Selected Tax Terms

     December 21, 2010
670. Code § 954(c)(6) C.F.C. Look-Thru Rule Retroactive Reinstatement

     December 17, 2010
671. 10 Free New Tax Charts

     December 7, 2010
672. Famous Tax Quote #37 - Is Fido a dog?

     December 7, 2010
673. Famous Tax Quote #36 - Differences in Degree vs. Differences in Kind

     November 11, 2010
674. International Financial Scams - Overseas Investments, Lotteries, Inheritances, Gifts, etc.

     November 2, 2010
675. Famous Tax Quote #35 - Foresight and Planning

     October 31, 2010
676. 2011 Inflation Adjustments for Individuals in the International Tax Arena

     October 28, 2010
677. Two New Flowcharts

     October 27, 2010
678. Google’s Use of Double Irish Structure

     October 21, 2010
679. Expatriations Continue Upward Trend

     October 21, 2010
680. OECD Commentary on Electronic Commerce for Permanent Establishments

     October 18, 2010
681. Free Flowchart of Rev. Proc. 2009-41

     October 12, 2010
682. Famous Tax Quote #34 - A Word is Not a Crystal

     September 24, 2010
683. Famous Tax Quote #33 - A melody is more than the notes

     September 20, 2010
684. Software Classification Flowchart

     September 16, 2010
685. Famous Tax Quote #32 - Change in the tax laws is a way of life

     September 3, 2010
686. Tax Crimes, Tax Fraud, Tax Schemes

     August 30, 2010
687. Famous Tax Quote #31 - If Pigs Had Wings, They Could Fly

     August 25, 2010
688. Famous Tax Quote #30 - A Judicial Moon

     August 17, 2010
689. New Section 956 Foreign Tax Credit Blending Rule

     August 13, 2010
690. Should Congress Force An Accounting Rule Change?

     July 28, 2010
691. Hybrid Entities and Reverse Hybrid Entities

     July 27, 2010
692. Famous Tax Quote #29 - Taxing Corporate Distributions

     July 4, 2010
693. Famous Tax Quote #28 - Purpose of Subpart F Income

     June 27, 2010
694. What is a “check-the-box” election?

     June 25, 2010
695. Famous Tax Quote #27 - All of life is a risk

     June 13, 2010
696. Famous Tax Quote #26 - Business Purpose / Economic Substance

     June 6, 2010
697. U.S. Model Treaty: Limitation on Benefits Flowchart

     June 3, 2010
698. Famous Tax Quote #25 - Broker vs. Dealer

     May 30, 2010
699. Covered Expatriate Flowchart

     May 27, 2010
700. Subpart F Income Partnership Blocker Update

     May 25, 2010
701. Famous Tax Quote #24 - Name for a Partnership With No Business Purpose

     May 23, 2010
702. Double Irish Structure - Time for a New Tax Penalty?

     May 20, 2010
703. Pensions Under the Belgium-U.S. Income Tax Treaty

     May 18, 2010
704. Famous Tax Quote #23 - Motives Immaterial in a Code § 368(a)(1)(D) Reorganization

     May 16, 2010
705. Canada-U.S. Treaty - Guidance on Deemed Sale/Purchase Election

     May 13, 2010
706. Famous Tax Quote #22 - Redemption as a Step in a Reorganization

     May 11, 2010
707. Foreign “EZ Pass” --- A Foreign Financial Account?

     May 7, 2010
708. Sourcing By Analogy

     May 2, 2010
709. Famous Tax Quote #21 - The Words Dance Before My Eyes

     May 2, 2010
710. New PFIC Annual Reporting Rules

     April 7, 2010
711. Beware Gifts to Non-Citizen Spouses

     April 2, 2010
712. New Foreign Asset Disclosure Rules Enacted

     March 20, 2010
713. A Circumvention of the Spirit of the Law?

     March 19, 2010
714. U.S. Expatriations Skyrocket

     March 1, 2010
715. Guarantee Fees Analogized as Services

     February 18, 2010
716. IRS Rulings on Manufacturing Branch Rule

     February 11, 2010
717. Cash D Reorganizations & the Meaningless Gesture Doctrine

     February 11, 2010
718. Famous Tax Quote #20 - Tax Reduction Is Not Evil

     February 10, 2010
719. Section 911 Foreign Earned Income Excl'n - Adverse Conditions (2009)

     February 5, 2010
720. Famous Tax Quote #19 - How many legs does a dog have?

     February 3, 2010
721. 97th Anniversary of the 16th Amendment

     February 3, 2010
722. Offshore Bearer Bonds

     January 8, 2010
723. Alice in Wonderland

     December 31, 2009
724. Sourcing Rules for Telecoms’ International Communications Income

     December 20, 2009
725. Famous Tax Quote #18 - "Dummy" Corporations

     December 16, 2009
726. Famous Tax Quote #17 - Taxation depends on actual events

     December 8, 2009
727. Famous Tax Quote #16 - Taxation is Not Cuneiform.

     December 5, 2009
728. Famous Tax Quote #15 - Simple Expedient of Drawing Up Papers

     December 2, 2009
729. Liechtenstein Anstalts & Stiftungs

     November 24, 2009
730. Expatriations on the Rise Again

     November 19, 2009
731. Inversions & Expatriated Entities

     November 16, 2009
732. Famous Tax Quote #14 - Mere Formalisms

     November 16, 2009
733. Famous Tax Quote #13 - Anticipatory Assignment

     November 13, 2009
734. Famous Tax Quote #12 - Income Is Taxed to The Earner

     November 4, 2009
735. Overseas Inheritance Scam: Tax Certificate for Wire Transfer

     October 14, 2009
736. FBAR Reporting for Foreign Mutual Funds

     September 18, 2009
737. Three Manufacturing Tests Under Code § 954(d) & the Manufacturing Branch Rules

     September 11, 2009
738. Green Card Holders Living Outside the U.S.

     September 10, 2009
739. Schering-Plough Corp. v. U.S.

     September 5, 2009
740. Famous Tax Quote #11 - Exalting Form Over Substance

     September 4, 2009
741. IRS Extends Due Date for Late Check-the-Box Elections

     September 3, 2009
742. Famous Tax Quote #10 - Meaningless Gesture

     September 2, 2009
743. Famous Tax Quote #9 - Origin of All Events Test

     August 28, 2009
744. Widely Held vs. Closely Held

     August 26, 2009
745. “Inbound” & “Outbound”

     August 24, 2009
746. Free Code § 302 Redemption Flowchart

     August 19, 2009
747. Famous Tax Quote #8 - Tax Rules Don't Necessarily Make Sense

     August 14, 2009
748. Famous Tax Quote #7 - Contingent Liabilities

     August 10, 2009
749. Tax Chart Shape & Color Conventions

     July 31, 2009
750. Famous Tax Quote #6 - Presumption of Correctness

     July 30, 2009
751. Foreign Deferral Matching Principle

     July 20, 2009
752. Famous Tax Quotes #4 & #5 - No Patriotic Duty to Increase Taxes

     July 14, 2009
753. Famous Tax Quote #3 - Deductions Legislative Grace

     July 10, 2009
754. Famous Tax Quote #2 - What Actually Occurred

     July 5, 2009
755. Famous Tax Quote #1 - Straight Path / Devious Path

     July 3, 2009
756. Qualified Business Units (QBUs)

     June 30, 2009
757. IRS Additional FAQs Regarding Filing of FBAR and other Cross-Border Tax Forms

     June 26, 2009
758. UBS Client Pleads Guilty to Filing False Tax Return

     June 25, 2009
759. Branch Rule Complexity Continued

     May 12, 2009
760. Branch Rule Complexity

     May 12, 2009
761. Deemed Permanent Establishment, But Not Carrying On Business

     May 1, 2009
762. Offshore Asset Protection Misconceptions

     April 28, 2009
763. IRS Finally Publishes 2008 Form 8804

     March 22, 2009
764. Modifications to Section 367 in Outbound Section 304 Transactions

     February 27, 2009
765. “Unrelated” Financial Institution Under U.S.-Australia Income Tax Treaty

     February 2, 2009
766. Treaty Limits on Reduced Dividend Withholding Rates for U.S. Mutual Funds

     December 31, 2008
767. Ireland - What’s Not to Like?

     December 2, 2008
768. Foreign Bank Secrecy & Tax Evasion

     November 26, 2008
769. Irish Times: “Obama could be bad for Ireland”

     October 27, 2008
770. Treasury Department’s Billion Dollar Tax Bailout for Banks By Fiat

     October 1, 2008
771. Poor Grammar in Drafting of CFC Statutes

     September 22, 2008
772. Section 367 - Exceptions Upon Exceptions

     August 22, 2008
773. IRS Shuts Down Another Repatriation Technique

     August 8, 2008
774. New Tax Charts

     July 18, 2008
775. 5 Charts of Non-U.S. Tax Cases

     July 10, 2008
776. Chart of Killer Forward Triangular Merger

     July 7, 2008
777. IRS to Scrutinize International Transactions of Smaller Companies

     July 6, 2008
778. New Expatriation Rules for High Net Worth Individuals

     June 29, 2008
779. Treasury Issues Regulations to Close Repatriation Loophole

     June 22, 2008
780. U.S. “State” Tax Residency (Domicile)

     June 1, 2008
781. Canadian Outbound Taxation

     May 25, 2008
782. Treaty Shopping & Anti-Treaty Shopping

     May 18, 2008
783. Bulgarian Aktsionerno Druzhestvo Added To Per Se Corporation List

     May 4, 2008
784. Inheriting Foreign Real Estate Inside a Foreign Corporation

     April 6, 2008
785. U.S. Competitiveness and Corporate Tax Rates

     March 30, 2008
786. Electronic Arts Chart

     March 23, 2008
787. The Foreign Base Company Sales Income “Manufacturing Exception”

     March 13, 2008
788. Third Circuit Reverses Tax Court in Swallows Holdings

     February 25, 2008
789. Foreign Vacation Homes & Rental Properties

     February 8, 2008
790. Practitioner Cross-Border Activities Can be Costly

     February 6, 2008