Taxpayers taxed as C corporations for federal income tax purposes, and estates and trusts subject to tax levied in R.S. 47:300.1 are...
On May 13, 2026, EPA published a proposed rule that would revise the New Source Review (NSR) air permitting regulations by clarifying...
On May 20, 2026, the IRS issued final regulations under Treasury Decision 10048 that permanently resolve a compliance problem that has...
Last October, our team highlighted the tension between the Federal Aviation Administration Authorization Act of 1994 (the “Act”), and...
On April 27th, the IRS announced a method for certain taxpayers to request additional time to pursue an administrative appeal when the...
Since the 2020-2022 supply chain congestion, ocean carriers have faced a wave of Shipping Act claims from customers seeking to recover...
The IRS announced that it will once again issue private letter rulings on “significant issues” arising in corporate reorganizations and...
On May 1, 2026, the People’s Republic of China (“PRC”) implemented the most extensive revision of its Maritime Code since the Code's...
The U.S. Department of the Treasury issued proposed regulations addressing two changes affecting the gaming industry and taxpayers: (i)...
An 8-0 ruling by the Supreme Court of the United States that a lawsuit by a Louisiana parish and state agencies against Chevron belongs...
More than 40 bills either directly concerning Carbon Capture and Sequestration (“CCS”), or that could materially impact the potential...
The U.S. Department of the Treasury recently announced a new compliance initiative aimed at increasing transparency among tax-exempt...
The Internal Revenue Service (IRS) Independent Office of Appeals (IRS Appeals) has been slow to resolve Covid-era Employee Retention...
The fiscal year 2027 budget proposal released by Donald Trump includes $105 million in funding for the U.S. Maritime Administration’s...
A recent decision from the United States Court of Appeals for the Fifth Circuit has brought renewed attention to the limits of federal...
In Louisiana Attorney General Opinion No. 25-0049 (Apr. 6, 2026), the Attorney General clarifies the scope of Louisiana’s homestead...