Jonathan Curry discusses the IRS's rules addressing strategies using trusts to sidestep the section 199A deduction limitations and claim multiple deductions.

For more coverage in Tax Notes, see: 199A Regs’ Multiple Trust Rule May Invite ChallengesCreating Just One Trust for the 199A Deduction? Think AgainNon-Grantor Trusts Still Useful in TCJA PlanningIRS Drops Hammer on 199A, SALT Cap WorkaroundsIRS Likely to Trounce 199A Trust Planning Strategy






Multiple Trust Planning and 199A Regs

A discussion of cutting-edge developments in tax, including up-to-the-minute changes in federal, state, and international tax law and regulations.

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Frank Agostino of Agostino & Associates discusses two pending Supreme Court cases, their potential effects on the Chevron doctrine, and their implications for the tax world.

Listen to our latest episode on Moore here: A Recap of SCOTUS Oral Arguments in Moore v. United States
   
For additional coverage, read these articles in Tax Notes: Late Chevron Challenge to Split-Dollar Regs Falls FlatStates Are Moving Away From Judicial Deference, Practitioners SayPetitioner Asks SCOTUS to Hold Case Until Chevron Is DecidedA Look Ahead: Penalty Approval Issues Likely Won’t Be Solved Through Regs
Follow us on Twitter:MK Browne: @mk_browne10David Stewart: @TaxStewTax Notes: @TaxNotes
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This episode is sponsored by PLI Press. For more information, visit pli.edu/taxnotes.

Join the Tax Notes Talk team for our upcoming live recording at the ABA May Tax Meeting on Friday, May 3! Fore more information, visit taxnotes.co/aba.   

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

What the End of Chevron Deference May Mean for Tax

Tax Analysts' chief economist Martin Sullivan discusses the Congressional Budget Office’s latest economic forecast, new insights on the effects of the Tax Cuts and Jobs Act, and what all this means for tax policy. 

For more, read Sullivan's analysis, "Economists Find Little Growth and Worsening Inequality From TCJA."

Follow us on Twitter:Martin Sullivan: @M_SullivanTaxDavid Stewart: @TaxStewTax Notes: @TaxNotes
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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

This episode is sponsored by PLI Press. For more information, visit pli.edu/taxnotes.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Growing Deficit and the Future of U.S. Fiscal Policy

Tax Notes contributing editor Nana Ama Sarfo discusses the SEC’s recently released carbon pricing disclosure rules and their reception from the business community.  

For additional coverage, read Sarfo's article in Tax Notes, "Examining the SEC’s Simpler Carbon Pricing Disclosure Rules."

Follow us on Twitter:Nana Ama Sarfo: @nanaama_sarfoDavid Stewart: @TaxStewTax Notes: @TaxNotes
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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

This episode is sponsored by PLI Press. For more information, visit pli.edu/taxnotes.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The SEC’s Final Climate Disclosure Rules: Simpler but Disputed

William McRae of Cleary Gottlieb discusses the U.S. Tax Court’s decision in YA Global Investments v. Commissioner and what it means for the private equity sector. 

For additional coverage, read these articles in Tax Notes:Tax Pro Questions Tax Court’s Dealer Analysis in YA GlobalTax Pros Weigh Impact of YA Global on Fund IndustryYA Global Footnote Shouldn’t Be OverlookedCayman Islands Hedge Fund Liable for Tax Bill of Over $57 Million
Follow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes
**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

What’s a U.S. Trade or Business? Analyzing YA Global

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the roadblocks the Tax Relief for American Families and Workers Act is facing in the Senate.

For additional coverage, read these articles in Tax Notes:Crapo’s Tax Deal Offers Were Non-starters for Dems, Wyden SaysFinance Republicans Have Problem With Tax Bill’s Retroactivity Wyden Warns It’s Now or Never for R&D; and Other Biz Tax BreaksLarger Priorities and Slow Discussions Leave Tax Bill in LimboTax Deal Doesn’t Have Support to Skirt Filibuster, Crapo Says
Follow us on Twitter:Cady Stanton: @cady_stantonDoug Sword: @doug_swordDavid Stewart: @TaxStewTax Notes: @TaxNotes
**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Multiple Trust Planning and 199A Regs

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