Tax Court in Brief | Shilgevorkyan v. Comm’r | Deficiency for Disallowed Mortgage Interest Deduction; Qualified Residence Interest
By Tax Court, The-Tax-Court-in-Brief Insights
Jan 27, 2023
Reviewing a Foreign Legal Structure
By Controlled Foreign Corporation (CFC), Cross-Border Tax Insights, Form 5471, International Tax, IRS Disclosure, Offshore Tax, Outbound Transfer, Tax Planning
Jan 24, 2023
S-Corporations | Involuntary Termination of the S-Election
By Corporate, S Corporations
Jan 20, 2023
Tax Court in Brief | Lucas v. Comm’r | Deficiency for Early 401(k) Distribution; 10% Additional Tax; Exclusion for “Unable to Engage in Any Substantial Gainful Activity
By Tax Court, The-Tax-Court-in-Brief Insights
Jan 20, 2023
Tax Court in Brief | Patacsil v. Comm’r | Insolvency to Avoid Recognition of Cancellation-of-Indebtedness income; Net Operating Loss; Reliance on Tax Professional
By Tax Court, The-Tax-Court-in-Brief Insights
Jan 20, 2023
Texas Law Update: Statute of Limitations, the Discovery Rule, and Fraudulent Concealment
By Litigation, Texas Supreme Court Insights
Jan 18, 2023
IRS CCMs on Crypto Donations and Crypto Losses
By Cryptocurrency, Deductions, Digital Assets
Jan 17, 2023
Tax Court in Brief | Decrescenzo v. Comm’r | Challenge to Notice of Deficiency and Penalties for Frivolous Arguments
By Tax Court, The-Tax-Court-in-Brief Insights
Jan 13, 2023
Tax Court in Brief | Smith v. Comm’r | Exclusion of Value of Lodging Provided by Employer
By Tax Court, The-Tax-Court-in-Brief Insights
Jan 13, 2023
Tax Court in Brief | Vassiliades v. Comm’r | Deficiency for Disallowed American Opportunity Credit
By Tax Court, The-Tax-Court-in-Brief Insights
Jan 13, 2023
Tax Court in Brief | Simpson v. Comm’r | Deficiencies for Unsubstantiated Expenses; Accountable Reimbursement Plans; and Basis in LLC
By Tax Court, The-Tax-Court-in-Brief Insights
Jan 13, 2023
Tax Court in Brief | Wondries v. Comm’r | Deficiencies for Deduction of Farm and Ranch Expenses; Hobby or Activity Engaged in For Profit?
By Tax Court, The-Tax-Court-in-Brief Insights
Jan 13, 2023