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Make the Expanded Child Tax Credit Permanent With This One Easy Trick
Here's how Democrats can significantly reduce child poverty over the long term
Nov 21, 2021
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Daniel Hemel
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Make the Expanded Child Tax Credit Permanent With This One Easy Trick
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October 2021
The Tax Gap and the Manchin Memo
The pivotal senator wants action to address the "tax gap." But what exactly does that mean?
Oct 1, 2021
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Daniel Hemel
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The Tax Gap and the Manchin Memo
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September 2021
Carry On with Carryover?
Not all carryover basis regimes are created equal
Sep 21, 2021
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Daniel Hemel
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Carry On with Carryover?
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Should an Excise Tax on Stock Buybacks Also Apply to Cash M&A Deals?
It's a roughly $85 billion question
Sep 10, 2021
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Daniel Hemel
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Should an Excise Tax on Stock Buybacks Also Apply to Cash M&A Deals?
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August 2021
The Biden Administration’s Strange Stance on Crypto and the Climate
How did a debate over crypto tax reporting requirements veer so wildly off-track?
Aug 6, 2021
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Daniel Hemel
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The Biden Administration’s Strange Stance on Crypto and the Climate
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Decrypting the Crypto Reporting Proposal in the Bipartisan Infrastructure Bill
The bipartisan amendment to the infrastructure bill now working its way through Congress includes a new information reporting requirement for some…
Aug 3, 2021
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Daniel Hemel
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Decrypting the Crypto Reporting Proposal in the Bipartisan Infrastructure Bill
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May 2021
Treasury Needs To Act Fast To Save the Tax-Shelter Disclosure Regime
Yesterday's SCOTUS decision in CIC Services is a big victory for tax-shelter promoters challenging IRS reporting requirements. But the Biden…
May 18, 2021
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Daniel Hemel
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Treasury Needs To Act Fast To Save the Tax-Shelter Disclosure Regime
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Treasury's Noble Effort to Save the Net Tax Revenue Provision
It's an eminently reasonable interpretation of the American Rescue Plan's ambiguous text. That doesn't necessarily mean it will survive in the courts…
May 10, 2021
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Daniel Hemel
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Treasury's Noble Effort to Save the Net Tax Revenue Provision
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Tax 101: The Problem of Life Insurance
The increasingly favorable tax treatment of life insurance presents a challenge for Biden's proposal to tax gains at death
May 3, 2021
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Daniel Hemel
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Tax 101: The Problem of Life Insurance
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April 2021
Thoughts on tax and the law
Welcome to Substance Over Form by me, Daniel Hemel.
Apr 29, 2021
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Daniel Hemel
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Thoughts on tax and the law
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