IRS: Basis Adjustments Apply to CFC Mid-Year Distributions to Prevent Section 961(b)(2) Gain

Texas Tax Roundup | February 2023

Tax Court in Brief | Estate of Spizzirri v. Commissioner | Gifts, Bequests, Deductible Expenses, and Estate Tax

Tax Court in Brief | Dawveed v. Comm’r | Restitution-Based Assessment and Collection Due Process

Tax Court in Brief | Estate of Kalikow v. Comm’r | Estate Tax Taxation and Deductions and QTIP Trust

Taxpayers’ Failure to File Form 3520 and Form 3520-A Results in Extended Statute of Limitations Period: the Cautionary Tale of Fairbank

Tax Court in Brief | Commonwealth Underwriting & Annuity Servs. v. Comm’r | Denial of Exemption Under IRC 501(c)(15)

Department of Labor Issues Guidance on Religious Exemption Final Rule FAQs

The Collision of Title VII and Religious Freedom —The Aftermath of Bostock v. Clayton County for Religious Organizations

Tax Court in Brief | Moore v. Comm’r | Research Credit and Computation of Research Expenses under Section 41(a)

Tax Court in Brief | Fairbank v. Comm’r | Reporting Obligations for Foreign Trust Income and Ownership; Statute of Limitations

Tax Court in Brief | Avery v. Comm’r | Collection Due Process and a Lawyer’s Race Car Business Expense Deductions

Unreported Foreign Accounts? How to Choose the “Right” International Tax Attorney to Help You

Does a Treaty Govern FBAR Reporting Obligations: A Federal Court Answers “Yes”

Texas Tax Roundup | January 2023

Tax Court in Brief | Kemegue v. Comm’r | Additions to Tax for Failure to File

Tax Court in Brief | Cattail Holdings, LLC v. Comm’r | Conservation Easement “Protected in Perpetuity” and Supervisory Approval of Penalty

Tax Court in Brief | Trice v. Comm’r | Reporting Disability Income and Lifetime Learning Credit Reduction