Emerging Issues in Tax 2025
This program is an excerpt from the 75th Annual Tax School
Let me tell you how it will be
Tax law never fails to present new challenges and opportunities for lawyers and corporations alike. With the Supreme Court’s elimination of Chevron deference, courts are now expected to exercise independent judgment when reviewing IRS interpretations of tax laws, rather than deferring to agency expertise. This shift subjects the IRS to more rigorous judicial review, meaning taxpayers and corporations may be more inclined to challenge IRS regulations in court. Tax professionals should be prepared to advise clients on the potential for increased uncertainty and litigation in tax law.
Stay on top of these significant developments and their practical applications with help from Emerging Issues in Tax. Allison N. Kruschke and Khanh Tran from the IRS Office of Chief Counsel will explain how the end of Chevron could impact the IRS’s rulemaking authority.
This program is an excerpt from the 75th Annual Tax School
Let me tell you how it will be
Tax law never fails to present new challenges and opportunities for lawyers and corporations alike. With the Supreme Court’s elimination of Chevron deference, courts are now expected to exercise independent judgment when reviewing IRS interpretations of tax laws, rather than deferring to agency expertise. This shift subjects the IRS to more rigorous judicial review, meaning taxpayers and corporations may be more inclined to challenge IRS regulations in court. Tax professionals should be prepared to advise clients on the potential for increased uncertainty and litigation in tax law.
Stay on top of these significant developments and their practical applications with help from Emerging Issues in Tax. Allison N. Kruschke and Khanh Tran from the IRS Office of Chief Counsel will explain how the end of Chevron could impact the IRS’s rulemaking authority. You’ll also explore:
- Key provisions of the Inflation Reduction Act, such as the 15% corporate alternative minimum tax
- The IRS’s stance on micro-captive insurance arrangements and syndicated conservation easements
- Anticipated revenue and compliance challenges posed by new IRS cryptocurrency reporting requirements for digital asset transactions
Join us for Emerging Issues in Tax to ensure you’re well-prepared to advise clients and manage corporate tax issues in today’s dynamic environment.
Product details
- Receive insights into current trends and challenges in taxation law
- Survey the main provisions of the Inflation Reduction Act of 2022 and its impacts on corporations
- Identify the compliance requirements and potential pitfalls for micro-captive insurance arrangements and syndicated conservation easements
- Review recent IRS guidance on cryptocurrency, including reporting requirements
- Analyze the impact of Loper Bright v. Raimondo on the IRS’s regulatory authority
- Tax lawyers
- Estate planning and probate lawyers
- Business lawyers
- Employment lawyers
- Real estate lawyers
- General practitioners