David KamininWhatever Source DerivedTreasury’s SALT RegulationsFixing What They CanSep 4, 2018Sep 4, 2018
David KamininWhatever Source Derived“Reputation or Skill” in the New Pass-Through Regulations:Reading “Skill” (and “Principal Asset”) Out of the LawAug 10, 2018Aug 10, 2018
David KamininWhatever Source DerivedPass-Through Regulations:Doubling Down on Arbitrariness and Breaks for the TopAug 8, 2018Aug 8, 2018
David KamininWhatever Source DerivedSustainable Solutions for SALTOr Why Congress Should Fix This MessMay 22, 2018May 22, 2018
David KamininWhatever Source DerivedUncertainty, Perverse Incentives, and MoreThe 20 Percent Deduction and the Reasonable Compensation StandardJan 11, 2018Jan 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)Nov 29, 2017Nov 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…Nov 22, 2017Nov 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…Nov 15, 2017Nov 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…Nov 15, 2017Nov 15, 2017
David KamininWhatever Source DerivedThe Senate Bill Really Is Regressive(Or Why You Shouldn’t Use Percent Change in Tax Liabilities!)Nov 12, 2017Nov 12, 2017