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Court cases, judgements and ongoing coverage of tax topics with a legal perspective
By Sharon L. Klein | September 10, 2023
The first year of the 2023-2024 legislative session began Jan. 4, 2023 and ended June 8, 2023. In this article, Sharon L. Klein highlights some of the most significant developments.
15 minute read
By Barry Black and Christopher Byrnes | August 30, 2023
Counseling a religious entity is different from advising other not-for-profit corporations due to the special rules applicable to, and the constitutional protections afforded to, religious organizations in the United States.
8 minute read
By Sidney Kess | August 28, 2023
In this article, Sidney Kess discusses the various potential tax issues to consider when businesses and individuals relocate to a different state.
6 minute read
By Jessie Yount | August 28, 2023
Michael Lebovitz, the co-head of the international tax and transfer pricing team at Mayer Brown, joined Eversheds as it builds its San Francisco presence.
3 minute read
By Conrad Teitell | August 27, 2023
This article covers how an estate planning organization was found to not qualify for federal income tax exemption under IRC §501(a) as an organization described in IRC §501(c)(3).
8 minute read
By Ezra Dyckman and Charles S. Nelson | August 22, 2023
The distinction between COD income and gain on the sale of property was at issue in a recent Tax Court case, Parker v. Commissioner, discussed here.
4 minute read
By Jeffrey A. Galant | August 21, 2023
Likely, either the partnership or limited liability company is the most flexible of entities now available for business- or investment-related ventures. Whether either such entity is a partnership for tax purposes is the subject of this note.
7 minute read
By Elliot Pisem and David E. Kahen | August 16, 2023
The article discusses a recent Tax Court order in Computer Sciences Corporation v. Commissioner. The order, after discussing various issues raised by the government relating to substance over form, step transactions, nonqualified preferred stock and other matters, denied a motion by the petitioner for summary judgment that it was entitled to a large capital loss.
9 minute read
By Todd Kesterson and Alyssa R. Wan | August 15, 2023
As more donor groups have formed name, image and likeness (NIL) collectives as not for profit entities, the Internal Revenue Service (IRS) recently released guidance that effectively puts the brakes on the ability of these entities to collect tax-deductible donations from supporters. This guidance also raises compliance concerns for NIL collectives and possibly other charities.
7 minute read
By Stephen McNally and Paige M. Bellino | August 8, 2023
While 'Tyler' would at first blush seem to have a localized effect, the ripples are already being felt in New Jersey, which utilizes a similar tax sale system as the one used in Minnesota.
6 minute read
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