The Danielson Rule and The Substance-Over-Form Doctrine
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Oct 23, 2020 Substance over Form, Tax Court, The-Tax-Court-in-Brief Insights
When Is the Accrual Method Available to Taxpayers? The Tax Court in The Morning Star Packing Company Case
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Oct 22, 2020 Accounting Method, Tax Court, The-Tax-Court-in-Brief Insights
A Taxpayer Victory on Section 6751(b) Grounds
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Oct 21, 2020 Penalties, Section 6751, Tax Court, The-Tax-Court-in-Brief Insights
Settling Conservation Easement Penalties: The IRS And Some New Insights
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Oct 20, 2020 Conservation Easement
The Tax Court in Brief October 10 – October 16, 2020
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Oct 17, 2020 Tax Court, The-Tax-Court-in-Brief Insights
Taxpayer Wins Major Victory at Pleadings Stage on Trust Fund Recovery Penalty Case
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Oct 13, 2020 IRS Collection, Penalties, Trust Fund Penalty
Recent Tax Court Case Takes on Section 469 Passive Activity Loss Limitations
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Oct 11, 2020 Passive Activity Loss, Tax Court, The-Tax-Court-in-Brief Insights
The Tax Court in Brief October 3 – October 9, 2020
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Oct 09, 2020 Tax Court, The-Tax-Court-in-Brief Insights
Charitable Conservation Easements Remain Under Attack—The Latest IRS Data
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Oct 08, 2020 Conservation Easement
