Links to Blog Posts

1. Tax Court Summary Opinions - Average of 83 Percent of Pro Se Opinions

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

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

   March 4, 2025
4. Filtering of TaxProf Blog Posts

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

   February 10, 2025
6. 2024 IRS Tax Forum PowerPoints

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

   February 4, 2025
8. 2024 Expatriations Increase by 48%

   January 31, 2025
9. Three New FTC Practice Units

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

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

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

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

    January 12, 2025
14. Exchange Rates for 2024

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

    January 1, 2025
16. 2025 PLR Fees For 9100 Relief Increase By 15%

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

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

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

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

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

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

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

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

    December 6, 2024
25. Newly Released Treaty Documents

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

    December 4, 2024
27. Lawsky Practice Problems

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

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

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

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

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

    November 6, 2024
33. More on Classifying Transactions

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

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

    November 2, 2024
36. 2024 3rd Quarter Published Expatriates - Highest In 4 Years

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

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

    October 23, 2024
39. 2025 Inflation Adjustments for Individuals in the International Tax Arena

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    August 15, 2024
55. 2024 2nd Quarter Published Expatriates

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

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

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

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

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

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

    May 30, 2024
62. Four New Charts

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

    May 16, 2024
64. 2024 1st Quarter Published Expatriates

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

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

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

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

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

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

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

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

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

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

    February 4, 2024
75. Tax Court Statistics - 2023

    January 27, 2024
76. 2023 4th Quarter Published Expatriates

    January 26, 2024
77. Exchange Rates for 2023

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

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

    January 2, 2024
80. 2024 PLR Fees For 9100 Relief Remain the Same

    December 30, 2023
81. Videos Published in 2023

    December 27, 2023
82. Situational Charts Published in 2023

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

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

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

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

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

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

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

    November 10, 2023
90. 2024 Inflation Adjustments for Individuals in the International Tax Arena

    November 9, 2023
91. 2023 3rd Quarter Published Expatriates

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

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

    September 20, 2023
94. New situational charts published today

    September 11, 2023
95. Tax Case Quizzes

    September 5, 2023
96. 2023 2nd Quarter Published Expatriates

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

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

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

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

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

     May 18, 2023
102. Treaty Updates Page

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

     April 19, 2023
104. 2023 1st Quarter Published Expatriates

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

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

     March 31, 2023
107. 4,000 Tax Cases and Rulings

     March 27, 2023
108. 3 New Videos – PFIC With No QEF, Pedigreed QEF, & Unpedigreed QEF

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

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

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

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

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

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

     February 13, 2023
115. Charts Created in 2022

     February 11, 2023
116. 2022 Published Expatriates Increases By 57%

     January 26, 2023
117. Exchange Rates for 2022

     January 25, 2023
118. A Tangled Web of Definitions

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

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

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

     October 29, 2022
122. 2022 3rd Quarter Published Expatriates

     October 25, 2022
123. 2023 Inflation Adjustments for Individuals in the International Tax Arena

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

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

     September 23, 2022
126. Reviewing Form 5471

     September 9, 2022
127. 16 New Charts Published

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

     August 30, 2022
129. 13,000 Regulation Examples

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

     July 28, 2022
131. 2022 2nd Quarter Published Expatriates

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

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

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

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

     June 5, 2022
136. Recent Web Traffic Data

     May 9, 2022
137. 2022 1st Quarter Published Expatriates

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

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

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

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

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

     February 24, 2022
143. 2021 Published Expatriates Decreases By 64%

     January 25, 2022
144. 8 New Charts Published

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

     January 18, 2022
146. Five New IRS Practice Units

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

     December 3, 2021
148. 2022 Inflation Adjustments for Individuals in the International Tax Arena

     November 16, 2021
149. 2021 3rd Quarter Published Expatriates

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

     October 31, 2021
151. Capitalization Trivia

     September 17, 2021
152. 14 New Charts Published

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

     September 2, 2021
154. 2 New IRS Practice Units

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

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

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

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

     August 4, 2021
159. 2021 2nd Quarter Published Expatriates

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

     July 20, 2021
161. 3 New IRS Practice Units

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

     June 18, 2021
163. 13 New Charts Published

     June 15, 2021
164. 130 New Tax Charts – LOB Active Trade or Business Test – Derived In Connection With

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

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

     May 17, 2021
167. 2021 1st Quarter Published Expatriates

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

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

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

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

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

     April 1, 2021
173. Multiple new situational charts published

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

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

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

     February 20, 2021
177. 2020 Sets New Record For Published Expatriates

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

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

     November 8, 2020
180. 7 New Tax Charts Published

     November 6, 2020
181. 2021 Inflation Adjustments for Individuals in the International Tax Arena

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

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

     November 3, 2020
184. 2020 Third Quarter Published Expatriates – 2020 Is Already the Highest Year Ever

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

     October 25, 2020
186. 88% of Expatriates Have a Net Worth of Less than $2 Million

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

     September 14, 2020
188. A Tax Attorney Uses Python

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

     August 27, 2020
190. 2020 Second Quarter Published Expatriates – Second Highest Quarterly Number Ever

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

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

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

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

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

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

     June 30, 2020
197. 5 New Tax Charts Published

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

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

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

     May 9, 2020
201. 2020 First Quarter Published Expatriates –Highest Quarterly Number Ever

     May 7, 2020
202. Three New IRS Practice Units

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

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

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

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

     February 25, 2020
207. 11 New Tax Charts

     February 15, 2020
208. 2019 Published Expatriates - Lowest Level in Six Years

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

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

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

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

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

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

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

     December 3, 2019
216. 2020 Inflation Adjustments for Individuals in the International Tax Arena

     November 18, 2019
217. 2019 3rd Quarter Published Expatriates - Lowest Since 4th Quarter 2012

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

     October 24, 2019
219. 8 New Charts Of Examples Regarding Classification of Cloud Transactions & Computer Programs

     September 26, 2019
220. 2019 2nd Quarter Published Expatriates

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

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

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

     June 5, 2019
224. 2019 1st Quarter Published Expatriates - 1,019 Names

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

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

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

     March 18, 2019
228. 2018 4th Quarter Published Expatriates - A total of 685

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

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

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

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

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

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

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

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

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

     December 17, 2018
238. 2019 Inflation Adjustments for Individuals in the International Tax Arena

     November 20, 2018
239. 2018 Third Quarter Published Expatriates – A Total of 1,107

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

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

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

     October 19, 2018
243. 12 New Tax Charts

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

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

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

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

     September 13, 2018
248. 13 Charts of Code §958 Regulation Examples

     August 28, 2018
249. 8 Charts of Sec. 965 Transition Tax Regulation Examples

     August 9, 2018
250. 2018 Second Quarter Published Expatriates – A Total of 1,090

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

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

     June 28, 2018
253. 8 New Tax Charts

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

     May 22, 2018
255. 2018 First Quarter Published Expatriates – A Total of 1,099

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

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

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

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

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

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

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

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

     February 10, 2018
264. 2017 Fourth Quarter Published Expatriates – First Annual Decrease in Five Years

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

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

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

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

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

     November 13, 2017
270. 2017 Third Quarter Published Expatriates – A Total of 1,376

     November 1, 2017
271. 2018 Inflation Adjustments for Individuals in the International Tax Arena

     October 20, 2017
272. 5 New Tax Charts

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

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

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

     September 14, 2017
276. 5 New Tax Charts

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

     August 24, 2017
278. 5 New Tax Charts

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

     August 4, 2017
280. 2017 Second Quarter Published Expatriates – Second Highest Ever

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

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

     July 6, 2017
283. 5 New Tax Charts

     July 1, 2017
284. Failures to Adjust for Inflation

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

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

     June 9, 2017
287. 5 New Tax Charts

     June 2, 2017
288. 5 New Tax Charts

     May 12, 2017
289. 2017 First Quarter Published Expatriates – A Total of 1,313

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

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

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

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

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

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

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

     February 20, 2017
297. 2016 Fourth Quarter Published Expatriates – New Annual Record

     February 8, 2017
298. 15 New Tax Charts

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

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

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

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

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

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

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

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

     December 29, 2016
307. The “Sailing Permit”

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

     December 26, 2016
309. 23 New Charts - Code §956 Regulation Examples from T.D. 9792

     December 15, 2016
310. Tax Return Preparation Automation

     December 2, 2016
311. New Videos November 2016

     November 30, 2016
312. 11 New Charts of Foreign Trust Distributions Through Intermediaries

     November 17, 2016
313. 2016 Third Quarter Published Expatriates – Second Highest Ever

     November 9, 2016
314. New Videos - October 2016

     October 31, 2016
315. 2017 Inflation Adjustments for Individuals in the International Tax Arena

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

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

     October 19, 2016
318. New Videos - September 2016

     September 30, 2016
319. New Videos - August 2016

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

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

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

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

     August 3, 2016
324. New Videos - July 2016

     July 29, 2016
325. 2016 Second Quarter Published Expatriates

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

     July 22, 2016
327. New Videos - June 2016

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

     June 7, 2016
329. New Videos - May 2016

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

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

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

     May 4, 2016
333. New Videos - April 2016

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

     April 3, 2016
335. New Videos - March 2016

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

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

     March 10, 2016
338. New Videos - February 2016

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

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

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

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

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

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

     December 22, 2015
345. FAST Act Passport Revocation Provisions

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

     November 2, 2015
347. 2015 Third Quarter Published Expatriates – A Record High

     October 26, 2015
348. 2016 Inflation Adjustments for Individuals in the International Tax Arena

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

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

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

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

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

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

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

     August 20, 2015
356. Recent Publications

     August 14, 2015
357. New FBAR Due Date

     August 12, 2015
358. 2015 - 2016 IRS Priority Guidance Plan - International Issues

     August 11, 2015
359. 2015 Second Quarter Published Expatriates – Lowest in Years

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

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

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

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

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

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

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

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

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

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

     March 18, 2015
370. 2014 - More Expatriations Than Ever

     February 10, 2015
371. New Private Letter Ruling Fees

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

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

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

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

     December 29, 2014
376. IRS International Practice Units

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

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

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

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

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

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

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

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

     November 2, 2014
385. 2015 Inflation Adjustments for Individuals in the International Tax Arena

     November 2, 2014
386. 2014 Third Quarter Published Expatriates – Third Highest Ever

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

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

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

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

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

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

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

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

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

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

     August 14, 2014
397. 2014 Second Quarter Published Expatriates

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

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

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

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

     May 20, 2014
402. 2014 First Quarter Published Expatriates - Second Highest Ever

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

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

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

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

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

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

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

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

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

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

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

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

     February 12, 2014
415. 2013 Expatriations Increase by 221%

     February 6, 2014
416. FBAR Video

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

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

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

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

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

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

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

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

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

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

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

     December 20, 2013
428. Change to Weekly PLR Posts

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

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

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

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

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

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

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

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

     December 2, 2013
437. Famous Tax Quotes - Precedent

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

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

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

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

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

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

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

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

     November 15, 2013
446. 2013 Third Quarter Published Expatriates

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

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

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

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

     November 5, 2013
451. 2014 Inflation Adjustments for Individuals in the International Tax Arena

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

     August 9, 2013
504. Tax Textbook Built Into Lamp

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

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

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

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

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

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

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

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

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

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

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

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

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

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

     February 20, 2013
519. 48% Decrease in Number of Expatriates for 2012

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

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

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

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

     January 26, 2013
524. Form 5471 Videos

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

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

     January 19, 2013
527. Free Section 351 Exchange Flowchart

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

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

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

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

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

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

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

     December 13, 2012
535. Doctrine of Constructive Receipt

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

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

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

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

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

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

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

     November 10, 2012
543. Graphic on Inbound & Outbound

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

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

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

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

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

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

     October 26, 2012
550. 2013 Inflation Adjustments for Individuals in the International Tax Arena

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

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

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

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

     September 15, 2012
555. 8th Annual USD School of Law-Procopio International Tax Law Institute (Oct. 25th & 26th)

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

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

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

     September 4, 2012
559. Partnership Definition

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

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

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

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

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

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

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

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

     August 24, 2012
568. 189 Published Expatriates for Q2 of 2012

     August 2, 2012
569. Joint FATCA Implementation Statements

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

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

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

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

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

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

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

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

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

     June 11, 2012
579. Links to Expatriate Lists

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

     June 2, 2012
581. Update on 1997 Expatriation Data

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

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

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

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

     May 9, 2012
586. All Cash D Reorganization Video

     May 2, 2012
587. 460 Published Expatriates for Q1 of 2012

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

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

     April 21, 2012
590. Aiken Industries Video

     April 17, 2012
591. Brazilian tax package

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

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

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

     March 29, 2012
595. B Reorganization Video

     March 24, 2012
596. 1997 Had More U.S. Expatriations Than 2011

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

     March 16, 2012
598. Attorney-Client Privilege Flowchart

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

     March 2, 2012
600. 10 Free New Tax Charts (Feburary 2012)

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

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

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

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

     February 3, 2012
605. Number of Expatriates for 2011

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

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

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

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

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

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

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

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

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

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

     December 23, 2011
616. This Post Has Been Updated

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

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

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

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

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

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

     November 18, 2011
623. Subpart F Income

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

     November 11, 2011
625. International PLRs of the week

     October 25, 2011
626. 2012 Inflation Adjustments for Individuals in the International Tax Arena

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

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

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

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

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

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

     August 12, 2011
633. Double Taxation on Services

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

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

     July 7, 2011
636. Free Section 736 Flowchart

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

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

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

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

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

     June 21, 2011
642. This Post Has Been Updated

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

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

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

     June 10, 2011
646. 10 Free New Tax Charts (June 2011)

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

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

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

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

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

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

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

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

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

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

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

     February 28, 2011
658. 30% Tax for Interest Paid on Foreign Margin Account of U.S. Resident

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

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

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

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

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

     February 2, 2011
664. 10 Free New Tax Charts (Jan. 2011)

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

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

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

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

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

     December 17, 2010
670. 10 Free New Tax Charts

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

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

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

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

     October 31, 2010
675. 2011 Inflation Adjustments for Individuals in the International Tax Arena

     October 28, 2010
676. Two New Flowcharts

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

     October 21, 2010
678. Expatriations Continue Upward Trend

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

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

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

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

     September 20, 2010
683. Software Classification Flowchart

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

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

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

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

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

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

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

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

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

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

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

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

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

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

     May 30, 2010
698. Covered Expatriate Flowchart

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

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

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

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

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

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

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

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

     May 7, 2010
707. Sourcing By Analogy

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

     May 2, 2010
709. New PFIC Annual Reporting Rules

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

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

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

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

     March 1, 2010
714. Guarantee Fees Analogized as Services

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

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

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

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

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

     February 3, 2010
720. 97th Anniversary of the 16th Amendment

     February 3, 2010
721. Offshore Bearer Bonds

     January 8, 2010
722. Alice in Wonderland

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

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

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

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

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

     December 2, 2009
728. Liechtenstein Anstalts & Stiftungs

     November 24, 2009
729. Expatriations on the Rise Again

     November 19, 2009
730. Inversions & Expatriated Entities

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

     July 30, 2009
750. Foreign Deferral Matching Principle

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

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

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

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

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

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

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

     June 25, 2009
758. Branch Rule Complexity Continued

     May 12, 2009
759. Branch Rule Complexity

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

     May 1, 2009
761. Offshore Asset Protection Misconceptions

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

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

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

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

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

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

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

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

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

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

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

     August 8, 2008
773. New Tax Charts

     July 18, 2008
774. 5 Charts of Non-U.S. Tax Cases

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

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

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

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

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

     June 1, 2008
780. Canadian Outbound Taxation

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

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

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

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

     March 30, 2008
785. Electronic Arts Chart

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

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

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

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

     February 6, 2008