All articles from Kostelanetz LLP

Estate and Tax Planning

• Oct 23, 2026

The Purchase Requirement in Section 1042 Transactions: Using Seller Notes to Purchase Qualified Replacement Property (Part 3)

Estate and Tax Planning

• Oct 23, 2026

The Purchase Requirement in Section 1042 Transactions: Are Seller Notes “Cash or Its Equivalent?" (Part 2)

Estate and Tax Planning

• Oct 23, 2026

ESOP Sales and Section 1042: A Powerful Tax Deferral Opportunity (Part 1)

Criminal Tax Fraud Investigations & Penalties

• Oct 19, 2026

Beyond 280E relief: The hidden tax audit risks of marijuana rescheduling

Criminal Tax Fraud Investigations & Penalties

• Oct 16, 2026

Compliance Programs, Declinations, and the DOJ’s New Corporate Enforcement Policy

International Tax Compliance

• Oct 14, 2026

TIGTA’s FATCA Findings Put Non-filers on Notice

Macdonald Norman

• Sep 11, 2026

Tax Court's Line in the Sand on Motions for Summary Judgment

Criminal Tax Fraud Investigations & Penalties

• Aug 17, 2026

Is the DOJ’s Dismantling of the Tax Division Illegal?

Civil Tax Controversies & Litigation

• Aug 3, 2026

Everyone Has a Job to Do — Part 1: The Demand Ladder and the Privileges That Answer It

Audits & Investigations: Puerto Rico’s Act 20/22

• Jul 17, 2026

Puerto Rico Act 60 Investigations: How the DOJ and IRS Get Evidence from Investors’ Own Lawyers