David KamininWhatever Source DerivedTreasury’s SALT RegulationsFixing What They Can7 min read·Sep 4, 2018----
David KamininWhatever Source Derived“Reputation or Skill” in the New Pass-Through Regulations:Reading “Skill” (and “Principal Asset”) Out of the Law11 min read·Aug 10, 2018----
David KamininWhatever Source DerivedPass-Through Regulations:Doubling Down on Arbitrariness and Breaks for the Top6 min read·Aug 8, 2018----
David KamininWhatever Source DerivedSustainable Solutions for SALTOr Why Congress Should Fix This Mess5 min read·May 22, 2018----
David KamininWhatever Source DerivedUncertainty, Perverse Incentives, and MoreThe 20 Percent Deduction and the Reasonable Compensation Standard9 min read·Jan 11, 2018----
David KamininWhatever Source DerivedWill the Trigger Make Only a Small Dent in the Debt?(Or Why You Should Pay for the Tax Cuts in the First Place)5 min read·Nov 29, 2017----
David KamininWhatever Source DerivedThe Senate’s Revenue-Trigger Giveaway to BusinessesLast week, when Senator Hatch introduced his late-night modification to the Senate’s tax overhaul legislation just before the Senate…14 min read·Nov 22, 2017----
David KamininWhatever Source DerivedState and Local Income Tax Deduction: Some Answers, More QuestionsLast week, I wrote a number of posts (see here for example) raising concerns about possible loopholes in the limitation on state and local…6 min read·Nov 15, 2017----
David KamininWhatever Source DerivedTrade-Offs Made Clear in the Senate BillLast night, Chairman Hatch introduced a new version of the Senate tax overhaul bill. Since the bill is being pushed through using…6 min read·Nov 15, 2017----
David KamininWhatever Source DerivedThe Senate Bill Really Is Regressive(Or Why You Shouldn’t Use Percent Change in Tax Liabilities!)8 min read·Nov 12, 2017----
