Article 06 Jan 2025 Going In Circles: The IRS Limits Puerto Rico Source Rules In Responding To Aggressive Tax Positions United States Tax
Article 20 Dec 2024 Relieved Taxpayers: US Tax Court Reaffirms That IRS Cannot Assess Failure-To-File Penalties United States Tax
Article 13 Nov 2024 Surk v. Commissioner: Excess Losses Claimed In Closed Years Reduce Current Tax Basis United States Tax
Article 03 Oct 2024 Estate Of Becker: Self-Funding Life Settlement Transaction Avoids Estate Tax On Insured United States Tax
Article 30 Jul 2024 ESOP Update: Installment Sales Rules Save Esop Footfall In Berman v. Comm'r United States Tax
Article 19 Jul 2024 Through The Looking Glass: US Internal Revenue Service Finalizes Cryptocurrency Tax Reporting Regulations United States Technology
Article 24 Jun 2024 Closely-Held Corporation Buy-Sell Arrangements Upended By Supreme Court In Estate Of Connelly United States Insurance
Article 27 May 2024 Section 871(m) And BEAT Qualified Derivative Payment Reporting Phase-Ins Extended Two More Years United States Tax
Article 23 May 2024 Bill & Ted's Excellent Legislation: 2024 Cannabis Tax Developments United States Cannabis
Article 08 May 2024 US Treasury Releases Final Regulations Addressing Domestic Control Determinations Under FIRPTA United States Government