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The article focuses on criticism of the Supreme Court for engaging in theoretical debates instead of focusing on the specific case at hand, particularly regarding the indictment against Donald Trump and the issue of presidential immunity.

Summary Tax reform is one of the central components of Donald Trump's platform, and in many respects, his goals for tax reform are aligned with those described in the Tax [...]

The final regulations on generation-skipping transfer tax (GST) apply in general to GST transactions made after Dec 27, 1995. There are many improvements over the proposed regulations, for example in the ETIP rules, the special use valuation rules and the rules governing non-resident alien transferors. Unfortunately, the same does not hold true for the final separate share rules and parts of these have no basis in logic, statute or legislative history., Harrington: The final generation-skipping transfer tax regulations are a substantial improvement over the proposed regulations in many respects. The final regulations demonstrate that the government carefully reviewed comments made by [...]