Insights

Joint Committee on Taxation Report on Tax Treatment of Charitable Contributions

FDAP Income

FinCEN Provides Reminder About BSA Reporting Requirements

Turnover of Tax Refunds in Bankruptcy

Tax Court in Brief | AptarGroup, Inc. v. Comm’r | Foreign Tax Credits and Interest Expense Allocation and Apportionment

Tax Court in Brief | Hamilton v. Comm’r | Collection Due Process and Abuse of Discretion

Tax Court in Brief | Pickens Decorative Stone, LLC v. Comm’r | Syndicated Conservation Easement and “In Perpetuity”

IRS Voluntary Disclosures and Criminal Employment Tax Violations

Private Foundations, Taxable Expenditures, and Excise Taxes: IRS Issues Guidance

Income Sourcing Rules | Foreign-Source and U.S.-Source Income

The IRS Issues Guidance on Self-Dealing Rules for Private Foundations

Texas Deceptive Trade Practices Act Claims

Qualified Offers: How to Make the IRS Pay Your Legal Fees

IRS Goes After Holocaust Survivor for Willful FBAR Penalty

Foreign Gifts | When Do You Have to Report Them?

Tax Court in Brief | Bunton v. Comm’r | Collection Due Process and “Last Known Address”

Tax Court in Brief | Walters v. Comm’r | Deductibility of “For Profit” Business Expenses

Tax Court in Brief | Rau v. Comm’r | Business Expense and Non-cash Charitable Contribution Deductions