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October 3, 2025

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2 minute read

Supreme Court Grants Certiorari to Review Important Federal Transportation Preemption Issue 

Imports

October 2, 2025

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2 minute read

55. October 2, 2025 | Implementation of U.S.-EU Trade Framework

News

October 2, 2025

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less than a minute

Brittney Mollman on Data Privacy, Anonymization, and Big Tech

Exports

October 1, 2025

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2 minute read

54. October 1, 2025 | Department of Commerce Publishes Interim Final Rule Implementing ‘Affiliate’ Rule for BIS Entity, Military End User Lists

October 3, 2025

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2 minute read

Supreme Court Grants Certiorari to Review Important Federal Transportation Preemption Issue 

On Friday, October 3, the Supreme Court granted certiorari in Montgomery v. Caribe Transport II, LLC, et al., No. 24-1238, setting the stage for the Court’s resolution of a vitally important issue to the U.S. freight industry: whether freight brokers and other entities that hire motor carriers can be held liable for the alleged negligent selection

FinCEN: Disregarded Entities Need Not Obtain a Unique Tax ID Number Solely for Filing a Beneficial Ownership Information Report

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Unpacking the new qualified business income deduction for real estate rentals

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Converting from an S corporation to a C corporation – Don’t do it the simple but wrong way

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New partnership audit rules can apply to partnerships, LLCs with only a few partners, members

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Developments in FICA and self-employment tax affect partners and S corporations

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IRS gets upper hand in S corporation compensation audits

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Tax court finds self-employment tax for active LLC member

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Using an S corporation to avoid self-employment tax

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Tax court finds no self-employment tax for passive LLC member

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Tax basis: The key to reducing gain on sale or deducting asset purchases

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