Insights

Information Technology Services and the Texas Sales and Use Tax

The Means Test

How are stock purchases treated for tax purposes under 26 USC 338? An IRS Letter Ruling on asset acquisitions.

Church Status: Can (and should) your religious nonprofit seek church status with the IRS?

Texas Tax Roundup — July 2022

Tax Court in Brief | Whistleblower 769-16W v. Comm’r | Can the Tax Court divest itself of jurisdiction over a whistleblower proceeding?

Tax Court in Brief | Eze v. Commissioner | Schedules C and C2 Business Expense Deductions of a Sole Proprietorship

Collins Reminds that Corrective Actions Alone do not Always Negate Willful FBAR Penalties

A Crypto Quagmire: Civil and Criminal Charges Filed against a Coinbase Manager for Insider Trading of Securities

Filing an IRS Whistleblower Claim – Insight from Director Hinman

E Pluribus Unum – A Child’s Question Leads to a Silent Courtroom

Moments in Tax History | Eisner v. Macomber | Income, an Origin Story

Tax Court in Brief | Hall v. Commissioner | Additions to Tax for Underpayments and Income from Trusts

Tax Court in Brief | Elstein v. Commissioner | Reasonable Cause Defense for Failure to File

Tax Court in Brief | Kinney v. Commissioner | Schedule C Deductions Legal Fees, Insurance, Car and Travel Expenses

Can a Professional Services Firm Limit its Liability by Contract? A Look at Texas, New Mexico, and Oklahoma Law

Your Guide to Starting a Business in Mexico

Tax Court in Brief | Thompson v. Commissioner | Conservation Easements: Donor Improvement Carve-Outs and Supervisory Approval for Valuation Penalties