Tax Law Section

This section provides continuing legal education to its members in the areas of state and federal taxation law. It also maintains a liaison with the Tennessee District of the Southeast Region of the IRS and the Tennessee Department of Revenue.

Chair
Stites & Harbison PLLC
401 Commerce St., Ste. 800
Nashville, TN 37219
LinkedIn: michaelgoode
(404)680-6295
Immediate Past Chair
Egerton, McAfee, Armistead &...
900 S Gay St Ste 1400
Knoxville, TN 37902-1838
(865)546-0500
Staff Coordinator
Tennessee Bar Association
221 4th Avenue N. Suite 400
Nashville, TN 37219
(615)383-7421

Share Your Thoughts on Proposed Amendments to Tennessee Supreme Court Rule 6

The Supreme Court recently requested comment on proposed amendments to TSC Rule 6 that would require new attorneys to complete a Tennessee Law Course within one year of admission to the Tennessee bar. The Tennessee Bar Association has a working group on this issue and will be drafting comments in response to the court's Order for Comment. To ensure this comment best reflects members’ views and positions, the groups is looking for your feedback. Share your thoughts about the proposed amendments through this form by June 8.
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    News From The IRS

    IRS issues guidance on business interest expense limitations

    IR-2018-82, The Treasury Department and the IRS issued Notice 2018-28, which provides guidance for computing the business interest expense limitation under recent tax legislation enacted on Dec. 22, 2017.

    IRS Issues Guidance on Withholding on the Transfer of Partnership Interests by Foreign Persons

    IR-2018-81, The Treasury Department and the IRS issued guidance regarding the withholding on the transfer of non-publicly traded partnership interests under the recently enacted Tax Cuts and Jobs Act. 

    IRS Issues Additional Guidance on Transition Tax on Foreign Earnings

    IR-2018-79, The Treasury Department and the Internal Revenue Service provided additional guidance (Notice 2018-26) for computing the “transition tax” on the untaxed foreign earnings of foreign subsidiaries of U.S. companies under the Tax Cuts and Jobs Act enacted on Dec. 22, 2017. 

    IRS releases Data Book for 2017 showing range of tax data, including audits, collection actions and taxpayer service

    IR-2018-77, The IRS released the 2017 IRS Data Book, a snapshot of agency activities for the fiscal year.

    Low income taxpayer clinics represented 19,479 taxpayers dealing with an IRS tax controversy; See the latest program report and LITC contact list

    IR-2018-75, The IRS’s Low Income Taxpayer Clinic (LITC) Program Office has issued its annual program report.

    IRS encourages ‘Paycheck Checkup’ for taxpayers to check their withholding; special week focuses on changes

    IR-2018-73, Launching a special week of activities, the IRS today continued its effort to encourage taxpayers to do a “paycheck checkup” to make sure they have the right amount of tax taken out of their paychecks for their personal situation.

    IRS wraps up ‘Dirty Dozen’ list of tax scams for 2018; Encourages taxpayers to remain vigilant

    IR-2018-66, The IRS today concluded its annual "Dirty Dozen" list of tax scams with a warning to taxpayers to remain vigilant about these aggressive and evolving schemes throughout the year.

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