Insights

Treat People With Kindness (But Don’t Forget Secular Tax Law)

Texas Deeds and Conditions Subsequent | The Other Reversionary Interest

The IRS Lacks Statutory Authority to Assess Certain Form 5471 Penalties

The IRS Issues Proposed Regulations under Section 6751(b)

Texas Tax Roundup | March 2023: Flowback, Welding, Local Taxes, and More!

Tax Court in Brief | Estate of Hoenshied v. Commissioner | Anticipatory Assignment of Income, Charitable Contribution Deduction, and Qualified Appraisals

Accredited Investor Status in Federal Securities Law

Section 501(c)(3) Dissected: IRS Issues Detailed Guidance on Exempt Purposes

Texas Mixed Beverage Taxes

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