Insights

Bankruptcy Schedules: Schedule A/B

Rentals Versus Services Under Texas Sales and Use Tax

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)