Published works by Muhyung (Aaron) Lee

Published works

• Treasury and the IRS Release Final and Proposed Regulations on Section 892

  Tax Talks · January 16, 2026

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• Proposed Regulations Remove Look-Through Rule for Domestically Controlled REITs

  Tax Talks · October 21, 2025

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• California’s Franchise Tax Board Adopts Final Regulations for Market-Based Sourcing

  Tax Talks · September 14, 2025

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• The Tax Court in Soroban Holds that Limited Partners Were Too Active To Be Treated As “Limited Partners” and are Subject to Self-Employment Tax

  Tax Talks · June 17, 2025

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• California FTB Releases Updated Proposed Regulations on Market-Based Sourcing Rules

  Tax Talks · May 30, 2025

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• One Big Beautiful Bill Passed by the House

  Tax Talks · May 27, 2025

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• One Big Beautiful Bill: Update on Provisions for Sports Industry

  Tax Talks · May 24, 2025

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• The One Big Beautiful Bill: Tax Reform 2025

  Tax Talks · May 19, 2025

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• The One Big Beautiful Bill: Relevant Provisions for Sports Industry

  Tax Talks · May 15, 2025

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• No Money? No Problem: Recent IRS Favorable Guidance Regarding a REIT’s First Year

  Tax Talks · October 10, 2024

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• California FTB Releases Updated Proposed Regulations on Market-Based Sourcing Rules – Implications for Asset Managers

  Tax Talks · September 20, 2024

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• California Franchise Tax Board (FTB) to Apply Market-Based Sourcing Rules to Nonresident Directors of California Based Corporations

  Tax Talks · September 11, 2024

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• Final Regulations on Domestically Controlled REITs

  Tax Talks · May 10, 2024

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• New Proposed Regulations Would Impact the Determination of Domestically Controlled REIT and Structures for Sovereign Wealth Funds’ US Real Estate Investments

  Tax Talks · January 13, 2023

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• Senator Manchin Announces That He Will Not Support the Build Back Better Act – Where Things Stand Now

  Tax Talks · December 19, 2021

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• Treasury’s Green Book Provides Details on the Biden Administration’s Tax Plan

  Tax Talks · June 15, 2021

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• Tax Provisions of the American Families Plan

  Tax Talks · May 5, 2021

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• Comparison of the Biden Administration and Senate Finance Committee International Tax Proposals

  Tax Talks · April 12, 2021

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• The Made in America Tax Plan: The Biden Administration Outlines its Tax Reform Proposals

  Tax Talks · April 5, 2021

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• Coronavirus: Comparing the Tax Proposals in the HEALS and HEROES Acts

  Tax Talks · July 30, 2020

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• Coronavirus: House Democrats Introduce the HEROES Act

  Tax Talks · May 14, 2020

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• Coronavirus: Congress Introduces New COVID-19 Tax Bills

  Tax Talks · May 11, 2020

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• Coronavirus: President Trump Signs the CARES Act; Summary of the Tax Provisions of the Act

  Tax Talks · May 4, 2020

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• Coronavirus: CARES Act Vote Fails in Senate; Summary of the Tax Provisions of the Bill

  Tax Talks · March 23, 2020

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• Proposed Regulations on Built-in Gains and Losses under Section 382(h)

  Tax Talks · September 19, 2019

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