Revisiting FIRPTA and Return-of-Capital Distributions
Thirteen years ago, this author wrote a Tax Clinic item describing the compliance requirements under Sec. 1445(e)(3) for distributions 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...
On Nov. 28, 2023, the Tax Court held that to determine whether the distributive share of partnership profits of a...
The IRS now has enough money that it can hire more experienced workers to audit both companies and individuals, and...