Tax Mailing List

Share this post
Dispatch for: October 4, 2021
www.taxmailinglist.com

Dispatch for: October 4, 2021

Its always infrastructure week here

Andrew Leahey 🦣
Oct 4, 2021
Share this post
Dispatch for: October 4, 2021
www.taxmailinglist.com

Happy October everyone! Lots of movement around the infrastructure bill and what will, or will not, appear therein. This is a multimedia edition, containing both a slide deck and a YouTube video (!). This kind of top notch production value doesn’t come cheap, folks.

DECISIONS

Valero Energy v. United States of America. Section 4081 Excise Tax, Section 6426 Credits against same, and the blending of alcohol and gasoline. Contains a good breakdown of periods of limitation for net operating losses.

NEWS OF NOTE

Crypto tax ā€˜a top enforcement priority,’ reminds IRS Commissioner. (Cointelegraph)

Mileage tax study, not actual mileage tax, proposed in infrastructure bill. (AP)

A Look at the House Ways and Means Committee’s Tax Proposals. (JDSupra)

Here’s how the infrastructure bill would favor cheaper, US-made EVs. (Ars Technica)Ā Ā Ā Ā 

Massachusetts Scraps Overhaul of Sales Tax Filing Rules. (Bloomberg)

EU Seeks Views On Reforming Tax Refunds For Securities. (Law360) (See below)

OP-ED/INTERESTS

CUM-EX – Cum-ex (ā€œbefore-afterā€) refers to a dividend stripping fraud, prevalent in the EU and responsible for billions of dollars in duplicate withholding tax refunds. A quick primer on the German variant of the fraud is available in the form of a slide deck here.

WASH SALE EXPLAINED. Short primer video here.

Share this post
Dispatch for: October 4, 2021
www.taxmailinglist.com
Comments

Create your profile

0 subscriptions will be displayed on your profile (edit)

Skip for now

Only paid subscribers can comment on this post

Already a paid subscriber? Sign in

Check your email

For your security, we need to re-authenticate you.

Click the link we sent to , or click here to sign in.

TopNew

No posts

Ready for more?

© 2022 Andrew Leahey 🦣
Privacy āˆ™ Terms āˆ™ Collection notice
Publish on Substack Get the app
SubstackĀ is the home for great writing