Under Section 892 of the US tax code, foreign governments and their controlled entities — a category that includes SWFs and some public pension funds — do not pay US tax on what the IRS categorises as ...

Section 892 is the bit of the US tax code that you really really care about if you’re a foreign government entity, one of their integral parts, or a controlled entity (eg, SWFs and some PPFs) seeking ...

How the Tax Code Made an American Aristocracy, walks readers through federal tax policy history and the modern-day legal ...

It’s been more than 30 years since the United States tax code saw any reform. There is an opportunity for Congress to do that now. We hope they do and in a way that is fair to all taxpayers. The 1986 ...

Learn about the challenges lawmakers face in Arizona as they grapple with a new federal tax code from veteran tax policy ...