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Lessons from the Tax Court - Know Your TMP
In my now 22 years of teaching tax, I have assiduously avoided teaching partnership taxation. With any luck, I’ll never have to. Inside and
If there is one stand-out lesson I’ve learned, it’s the one Judge Buch teaches us in Trevor R. Pettennude v. Commissioner, T.C. Memo. 2022-79 (July 18, 2022): individual partners are often at the mercy of their Tax Matter Partner (TMP).
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Nobel's Tax Domicile & Future of Prizes Tied to Horse Stables
Horses are often raced for prize money. A far more prestigious set of prizes might never have materialized if a French court hadn’t ruled that Alfred Nobel’s tax domicile depended on where he stabled his horses
Horses are often raced for prize money. A far more prestigious set of prizes might never have materialized if a French court hadn’t ruled th
Tax Tip 2021-168, November 15, 2021
#IRSTaxTip: Why it’s important that taxpayers know and understand their correct filing statusÂ
COVID Tax Tip 2021-169, November 16, 2021
#IRSTaxTip: Teachers can deduct out-of-pocket classroom expenses including COVID-19 protective items.Â
A revenue procedure clarifies Homeowner Assistance Fund payments are excluded from gross income and gives a safe harbor for computing certain itemized deductions.
Tax treatment of COVID-19 homeowner relief payments clarified A revenue procedure clarifies Homeowner Assistance Fund payments are excluded from gross income and gives a safe harbor for computing certain itemized deductions.Â
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A quarter of workers in the public sector have over $100,000 in student debt, pushing retirement out of sight for many of them, per a new TIAA survey.
Student loans inhibit retirement savings for some workers A survey by TIAA shows that 27% of workers in public service industries have saved less for retirement because of their student-loan burden and that 12% of respondents haven't begun retirement savings. In addition, almost all respondents expect at least some difficulty in paying off student loans after a pandemic-driven pause ends Feb. 1.Â
Tax Tip 2021-166, November 9, 2021
#IRSTaxTip: Here’s how businesses can deduct startup costs from their federal taxes.Â
The IRS issued the adjusted ceilings, thresholds, and limitations for various retirement plans and individual retirement accounts for 2022.
IRS makes retirement account inflation adjustments for 2022 The Internal Revenue Service has issued adjusted ceilings, thresholds and limitations for various retirement plans and IRAs for 2022.Â
