Tax Court in Brief | Luu v. Comm’r | Whistleblower Awards, Procedure, and Tax Court Standard of Review
By Tax Court, The-Tax-Court-in-Brief Insights
Dec 30, 2022
Tax Court in Brief | Smith v. Comm’r | Closing Agreement and Malfeasance of Fact
By Tax Court, The-Tax-Court-in-Brief Insights
Dec 30, 2022
Tax Court in Brief | Ismail v. Comm’r | Foreign LLC for U.S. tax purposes; Substantiation of Schedule C Expenses; Section 274
By Tax Court, The-Tax-Court-in-Brief Insights
Dec 30, 2022
Forfeiture and Reinstatement under the Texas Franchise Tax
By Franchise Tax, State and Local
Dec 27, 2022
Tax Court in Brief | Ayria v. Comm’r | Substantiation for Schedule C Deductions (lodging, vehicle, entertainment, gifts, dry cleaning, etc.))
By Tax Court, The-Tax-Court-in-Brief Insights
Dec 23, 2022
Tax Court in Brief | Schwartz v. Comm’r | Collection Due Process; Credit Election Overpayment; Quintessential Tax Procedure
By Tax Court, The-Tax-Court-in-Brief Insights
Dec 23, 2022
Tax Court in Brief | Mamadou v. Comm’r | Collection Due Process; Challenge to Underlying Tax Liability
By Tax Court, The-Tax-Court-in-Brief Insights
Dec 23, 2022
Tax Court in Brief | Brooks v. Comm’r | Charitable Contribution Deductions for Conservation Easement; Contemporaneous Written Acknowledgment; Gross Valuation Misstatement
By Tax Court, The-Tax-Court-in-Brief Insights
Dec 23, 2022
Tax Court in Brief | Starer v. Comm’r | S Corp passthrough; constructive dividend; method of accounting; bad debt deduction; accuracy-related penalties
By Tax Court, The-Tax-Court-in-Brief Insights
Dec 23, 2022
Yeah, Science! IRS Issues Guidance Section 501 (c)(3) Scientific Organizations
By Non-Profit
Dec 21, 2022
Elements of Fraudulent Transfers Under Bankruptcy Code and TUFTA
By Bankruptcy, Fraudulent Transfers
Dec 20, 2022
IRS Issues Proposed Regulations on Section 951(a)(2)(B) Planning.
By Alerts, Controlled Foreign Corporation (CFC), Economic Substance, GILTI, IRS Regulations, Subpart F
Dec 19, 2022
Tax Court in Brief | Palmarini Inc. v. Commissioner, Palmarini v. Commissioner | Recordkeeping and Constructive Dividends
By Tax Court, The-Tax-Court-in-Brief Insights
Dec 16, 2022