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
Article 25 Mar 2024 New Version Of US Internal Revenue Service Form W-9 Requires Partnership Look-Through United States Tax
Article 08 Dec 2023 The YA Global Tax Court Decision: Non-US Private Fund Is Engaged In A US Trade Or Business As A Result Of Fund Manager's Activities US United States Tax
Article 28 Sep 2023 The Kingdom Of Glass: Cryptocurrency Account Disclosures To Be Mandated By The US Internal Revenue Service United States Technology
Article 16 Aug 2023 To File Or Not To File: That Is The Question For Bona Fide Residents Of Puerto Rico United States Tax
Article 20 Jul 2023 Into The Woods: US Congress Provides A Roadmap To Solving Cryptocurrency Tax Issues United States Technology
Article 03 May 2023 Micro-Captives And Mega Headaches: The US IRS Designates Micro-Captive Insurers As Listed Transactions United States Insurance
Article 26 Apr 2023 Silver Linings Playbook: Celsius Bankruptcy Ruling Provides Cryptocurrency Tax Planning Opportunities United States Technology
Article 06 Mar 2023 A Wrench In The Works: The US IRS Asserts That ADR Expense Reimbursements Are Subject To US Tax Withholding United States Tax
Article 26 Jan 2023 The January Effect: The US Internal Revenue Service Rules On Cryptocurrency Loss Harvesting United States Technology
Article 15 Sep 2022 Using Insurance Related Strategies For Non U.S. Investor Private Market Investments United States Government