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        <description>Nelson Mullins&#039; taxation blog offering updates and analysis of international, federal, and state-level tax developments, including cases, rulings, regulations, and legislation, in addition to insights into compliance and the effects of updated regulations on related legal issues.</description>
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            <title>IRS Notice 2026-15 — Interim Guidance on Prohibited Foreign Entity Restrictions for Clean-Energy Tax Credits</title>
            <link>https://www.nelsonmullins.com/insights/blogs/tax-reports/all/irs-notice-2026-15-interim-guidance-on-prohibited-foreign-entity-restrictions-for-clean-energy-tax-credits</link>
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            <pubDate>Fri, 06 Mar 2026 00:00:00 +0000</pubDate>
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            <title>Transitional Relief for Mandatory Stock Redemptions From the 1% Stock Redemption Tax</title>
            <link>https://www.nelsonmullins.com/insights/blogs/tax-reports/all/transitional-relief-for-mandatory-stock-redemptions-from-the-1-stock-redemption-tax</link>
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            <pubDate>Mon, 02 Mar 2026 00:00:00 +0000</pubDate>
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            <title>2026 Estate and Gift Tax Update</title>
            <link>https://www.nelsonmullins.com/insights/blogs/tax-reports/all/2026-estate-and-gift-tax-update</link>
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            <pubDate>Mon, 09 Feb 2026 00:00:00 +0000</pubDate>
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            <title>IRS Proposes Retroactive Withdrawal of Look-Through Rule for Domestically Controlled REITs</title>
            <link>https://www.nelsonmullins.com/insights/blogs/tax-reports/all/irs-proposes-retroactive-withdrawal-of-look-through-rule-for-domestically-controlled-reits</link>
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            <pubDate>Wed, 22 Oct 2025 00:00:00 +0000</pubDate>
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            <title>Notice 2025-42 Eliminates 5% Safe Harbor  for Most New Solar and Wind Tax Credit Projects</title>
            <link>https://www.nelsonmullins.com/insights/blogs/tax-reports/all/notice-2025-42-eliminates-5-safe-harbor-for-most-new-solar-and-wind-tax-credit-projects</link>
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            <pubDate>Tue, 19 Aug 2025 00:00:00 +0000</pubDate>
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            <title>Significant Tax Provisions of the One Big Beautiful Bill Act</title>
            <link>https://www.nelsonmullins.com/insights/blogs/tax-reports/all/significant-tax-provisions-of-the-one-big-beautiful-bill-act</link>
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            <pubDate>Thu, 17 Jul 2025 00:00:00 +0000</pubDate>
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            <title>Tax Reports: Illinois First State in the Nation to Implement a Per-Bet Excise Tax on Sports Gambling</title>
            <link>https://www.nelsonmullins.com/insights/blogs/tax-reports/all/tax-reports-illinois-first-state-in-the-nation-to-implement-a-per-bet-excise-tax-on-sports-gambling</link>
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            <pubDate>Wed, 02 Jul 2025 00:00:00 +0000</pubDate>
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            <title>IRS Issues Final Regulations on Information Reporting by Brokers Regularly Providing Services Affecting Digital Asset Transactions</title>
            <link>https://www.nelsonmullins.com/insights/blogs/tax-reports/all/irs-issues-final-regulations-on-information-reporting-by-brokers-regularly-providing-services-affecting-digital-asset-transactions</link>
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            <pubDate>Wed, 22 Jan 2025 00:00:00 +0000</pubDate>
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            <title>IRS Issues Final Regulations Under Section 367(b) on Anti-Abuse Rule for Triangular Reorganizations and Inbound Nonrecognition (“Killer B”) Transactions</title>
            <link>https://www.nelsonmullins.com/insights/blogs/tax-reports/all/irs-issues-final-regulations-under-section-367-b-on-anti-abuse-rule-for-triangular-reorganizations-and-inbound-nonrecognition-killer-b-transactions</link>
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            <pubDate>Mon, 22 Jul 2024 00:00:00 +0000</pubDate>
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            <title>IRS Releases Final Regulations on 1% Tax on Stock Buybacks Under IRA</title>
            <link>https://www.nelsonmullins.com/insights/blogs/tax-reports/all/irs-releases-final-regulations-on-1-tax-on-stock-buybacks-under-ira</link>
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            <pubDate>Tue, 09 Jul 2024 00:00:00 +0000</pubDate>
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