0 results for 'Roberts & Holland LLP'
IRS Issues Guidance on Developers' Common Improvements
In their Real Estate Financing column, Ezra Dyckman and Charles Nelson discuss the recently issued Revenue Procedure 2023-9, in which the IRS provides an optional safe harbor method for developers to account for certain common improvement costs of real estate projects.Deductions for Amounts Paid By S Corporation Shareholders Fall between the Cracks
In their Taxation column, David Kahen and Elliot Pisem discuss two recent Tax Court memorandum decisions which underscore the importance of taking applicable tax rules into account when decisions are being made as to how to incur and report expenses, with a view to minimizing the potential for issues to arise on audit.Appeals & Motions List released on:January 24, 2023
The Supreme Court Leaker That Never Was | This Term's 1st Opinion | Attorney-Client Privilege
On a busy Monday, the justices chose not to address an attorney-client privilege issue and handed down their first opinion of the term.View more book results for the query "Roberts & Holland LLP"
Tax Court Rules That Loan With Appreciation Interest Is Respected as Debt
When an instrument denominated as debt has "equity-like" features, should it be respected as debt or recharacterized as equity for income tax purposes? In this edition of their Real Estate Financing column, Ezra Dyckman and Charles Nelson discuss a recent opinion from the Tax Court which came to a "taxpayer-friendly result" on this issue.Handdown List released on: December 14, 2022
Successor Liability for Taxes: 'ACI Construction'
The potential for enforcement of a transferor's tax obligations against its transferee is demonstrated by 'ACI Construction, LLC v. United States', a recent decision of the U.S. District Court for the District of Utah.'Pilaro' Provides Additional Guidance on the Meaning of Permanent Place of Abode
The Tax Appeals Tribunal recently ruled in favor of a taxpayer in 'Matter of Joseph Pilaro and Joe Gorrie' concerning a petitioner who leased an apartment for part of a year, and later owned (but did not occupy) another apartment, in Manhattan.Handdown List released on: November 23, 2022
Revenue, Profit, Cash: Managing Law Firms for Success
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Law Firm Operational Considerations for the Corporate Transparency Act
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Practical Guidance Journal: Protecting Work Product in a Generative AI World
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