S-Corporations | Involuntary Termination of the S-Election
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Jan 20, 2023 Corporate, S Corporations
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
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Jan 20, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Patacsil v. Comm’r | Insolvency to Avoid Recognition of Cancellation-of-Indebtedness income; Net Operating Loss; Reliance on Tax Professional
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Jan 20, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Texas Law Update: Statute of Limitations, the Discovery Rule, and Fraudulent Concealment
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Jan 18, 2023 Litigation, Texas Supreme Court Insights
IRS CCMs on Crypto Donations and Crypto Losses
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Jan 17, 2023 Cryptocurrency, Deductions, Digital Assets
Tax Court in Brief | Decrescenzo v. Comm’r | Challenge to Notice of Deficiency and Penalties for Frivolous Arguments
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Jan 13, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Smith v. Comm’r | Exclusion of Value of Lodging Provided by Employer
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Jan 13, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Vassiliades v. Comm’r | Deficiency for Disallowed American Opportunity Credit
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Jan 13, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Simpson v. Comm’r | Deficiencies for Unsubstantiated Expenses; Accountable Reimbursement Plans; and Basis in LLC
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Jan 13, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Wondries v. Comm’r | Deficiencies for Deduction of Farm and Ranch Expenses; Hobby or Activity Engaged in For Profit?
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Jan 13, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | XC Foundation v. Comm’r | Tax Court Jurisdiction and Corporate Capacity to Seek Relief
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Jan 06, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Henry v. Comm’r | Affordable Care Act and Deficiency for Amounts of Advance Premium Tax Credits
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Jan 06, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Tax Court in Brief | Mining v. Comm’r | Deficiency Determination and Penalties for Underreporting and Frivolous Arguments
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Jan 06, 2023 Tax Court, The-Tax-Court-in-Brief Insights
Texas Tax Roundup | December 2022: Sweepstakes, Medical Records, and More!
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Jan 05, 2023 Franchise Tax, Sales and Use Tax, Tax Fraud, Texas Tax
