Posts by Victoria Bogdanovich

Many not-for-profit organizations dread the unrelated business income tax (UBIT) because it can be a challenge to sort out when...

The Tax Court held that the IRS failed to prove that it had complied with the procedure set forth in...

Thirteen years ago, this author wrote a Tax Clinic item describing the compliance requirements under Sec. 1445(e)(3) for distributions in...

Taxpayers claiming research and development (R&D) tax credits for work performed under contract must contend with the exclusion for “funded...

The U.S. Supreme Court on Thursday upheld the constitutionality of the Sec. 965 transition tax in a narrow opinion that...