- Murrin and Zuch provide insight into the limits of taxpayers’ rights
- IRS generally eliminates 5% safe harbor for determining beginning of construction for wind and solar projects
- IRS proposes using NAICS to determine lines of business for certain fringe benefit exclusions
- IRS rules that community trust and affiliated nonprofit corporation can file a single Form 990
- Prop. regs. issued on new qualified tips deduction
- IRS rules for first time that REIT’s income from markup on electricity from EV charging stations is rents from real property
- White House makes recommendations on digital asset transactions
- Representing taxpayers with IRS identity protection and theft victim assistance
- Deducting corporate charitable contributions
- IRS met written-supervisory-approval requirement for penalty
- TEFRA petition filing deadline is jurisdictional
- Trust distributions in kind and the Sec. 643(e)(3) election
- Effects of the OBBBA on higher education
