Plan Loan Offsets | What happens to a loan against a qualified retirement plan when the plan or employment is terminated?
By Loans, Tax Concepts
Oct 24, 2022
Withdrawal of 2006 Proposed PTEP Regulations
By Controlled Foreign Corporation (CFC), Cross-Border Tax Insights, Subpart F
Oct 21, 2022
Tax Court in Brief | Yaguda v. Comm’r | Taxation of Unearned Income of Child; Income from S Corp; Accuracy-Related Penalty
By Tax Court, The-Tax-Court-in-Brief Insights
Oct 21, 2022
Tax Court in Brief | Champions Retreat Golf Founders, LLC v. Comm’r | Conservation Easement Valuation; Highest and Best Use; Battle of Experts
By Tax Court, The-Tax-Court-in-Brief Insights
Oct 21, 2022
Gain Recognition Agreements and Outbound Stock Transfers
By Cross-Border Tax Insights, Form 926, Gain Recognition Agreement, GRA, International Tax, IRS Disclosure, IRS Regulations, Outbound Stock Transfer, Outbound Transfer, Section 367, Section 6038B, Tax Compliance, Tax Planning
Oct 19, 2022
Tax Court in Brief | Clark Raymond & Co., PLLC v. Comm’r | Partnership Intangible Assets, Economic Effect and Treas. Reg. § 1.704-1
By Tax Court, The-Tax-Court-in-Brief Insights
Oct 14, 2022
Tax Court in Brief | Scheider v. Comm’r | Deficiency for Unreported Income; Burdens of Proof
By Tax Court, The-Tax-Court-in-Brief Insights
Oct 14, 2022
Tax Court in Brief | Cochran v. Comm’r | Tax Court Proceeding and Automatic Stay in Bankruptcy
By Tax Court, The-Tax-Court-in-Brief Insights
Oct 14, 2022
Service of Process on a Decentralized Autonomous Organization
By Bitcoin, Blockchain, Cryptocurrency, Litigation
Oct 12, 2022
Tax Court in Brief | Scheizer v. Comm’r | Charitable Contribution Substantiation and Reliance on Tax Professional
By Tax Court, The-Tax-Court-in-Brief Insights
Oct 07, 2022
Tax Court in Brief | Sander v. Comm’r | Standing to Contest Deficiency of Another
By Tax Court, The-Tax-Court-in-Brief Insights
Oct 07, 2022
Section 245A Overview and Requirements
By Controlled Foreign Corporation (CFC), Cross-Border Tax Insights, Deductions, GILTI, International Tax, Participation Exemption, Structuring, Subpart F, Tax Planning
Oct 06, 2022
Treasury Issues Proposed Regulations on IRS Appeals Procedures
By Tax Law, Tax Litigation Insights
Oct 04, 2022
International Tax Withholding | Chapter 3 of the Internal Revenue Code
By Cross-Border Tax Insights, International Tax, Withholding
Oct 03, 2022