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TaxSlaw
“Limited Partner”? The Exclusion of Net Earnings from Self-Employment
By Louis Vlahos
Limited Partner Exclusion Last week, the federal Court of Appeals for the Fifth Circuit ruled that the U.S. Tax Court had misinterpreted the Code’s self-employment tax rules as they apply…
Venture Law Blog
Reminder about Annual ISO/ESPP Reporting in January 2026
Annual Reporting on ISO/ESPP Transactions As originally discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the…
Executive Compensation Law Blog
Reminder about Annual ISO/ESPP Reporting in January 2026
Annual Reporting on ISO/ESPP Transactions As originally discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code…
Wills, Trusts & Estates Prof Blog
The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers, 3rd Edition
From the publisher's website: The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers offers a broad survey of the federal transfer tax system. It…
Nonprofit Law Prof Blog
College Sports Money Attracts Interest from Congress and Private Equity
The big money in college sports is only growing bigger, as highlighted by the hundreds of millions in buyout funds (subscription required) universities owe to fired football coaches. Much of…
Tax Talks
New York Tax Court Approves Section 1031 “Drop & Swap” Transactions
By Jean Bertrand, Richard M. Corn, David S. Miller, Amanda H. Nussbaum, Stuart Rosow, Rita N. Halabi
Earlier this year, a New York City Administrative Law Judge found that the taxpayers’ sale of a tenancy-in-common (“TIC”) interest in real estate qualified for section 1031 “like-kind exchange” treatment…
Nonprofit Law Prof Blog
Schmidt, Designing a Legal Framework to Encourage Nonprofit Success
Elizabeth M. Schmidt (University of Massachusetts Amherst) has published Designing a Legal Framework to Encourage Nonprofit Success in the Nonprofit Policy Forum. Here is the abstract: Section 501(c)(3) organizations in…
Nonprofit Law Prof Blog
Modified Endowment Income Tax To Hit Fewer Colleges and Universities But To Increase Significantly for a Handful
The IRS reported that for 2024 there were 45 colleges and universities that paid the Internal Revenue Code section 4968 excise tax on investment income, with the taxes paid totaling…
Nonprofit Law Prof Blog
2025-2026 Treasury Priority Guidance Plan Signals New Exempt Organization Guidance Directions
At the end of September, the Department of the Treasury issued its 2025-2026 Priority Guidance Plan for the 12-month period beginning July 1, 2025 through June 30, 2026. In contrast…
Larry's Tax Law
You’re Invited – NYU 84th Institute on Federal Taxation (New York City and San Francisco)
I am pleased to share that the 84th Institute on Federal Taxation (IFT) will be held in New York City on October 19-24, 2025, and in San Francisco, California, on…