Insights

That’s Not Income! | REIT’s Section 481(a) Adjustments Not Considered Gross Income

Dern Reminds that Settlement Language is Important in Section 104(a)(2) Physical Injury Cases

Revoking a Mark-to-Market Election with Respect to a Foreign Company

Tax Court in Brief | Clarkson v. Comm’r | Frivolous Return Penalties and “Zero Returns”

Is a Mandated Gift Deductible as a Charitable Contribution? A Review of The Meaning of “Gift” in IRC 170.

Changes to Corporate Capital in Equity Financing Transactions, Part II.

Country-by-Country Reporting: VIEs, PEs, Grantor Trusts and Other Nuances

Country-by-Country Reporting

International Tax Concepts: Dual-Status Taxpayers

The Taxpayer Bill of Rights

What Should I Do if I Missed the FBAR Filing Deadline?

Tax Court in Brief | Butterfield v. Comm’r | Travel Reimbursements and Itemized Deductions

Tax Court in Brief | Luna v. Comm’r | Disallowance of Itemized Business Deductions and Lack of Substantiation

Tax Court in Brief | Lamprecht v. Comm’r | Qualified Amended Return and Foreign Banking Reporting

Tax Court in Brief | Sek v. Comm’r | COBRA, Deficiency for Health Coverage Tax Credit, and Premium Assistance Tax Credit

Tax Court in Brief | Dern v. Comm’r | Direct Causation a Must to Exclude from Income Damages for Injury or Sickness, Section 104(a)(2)

Tax Court in Brief | Remisovsky v. Comm’r | Reasonable Cause Exception to Additions to Tax

Tax Court in Brief | Pressman v. Comm’r | Deductibility of Home Mortgage Interest and Penalties