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Searching Content indexed under Tax Authorities by Peter Kulick ordered by Published Date Descending.
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F Drops: It Is Not A Profane Concept For S Corporations!
While partnership vehicles (particularly multi-member LLCs) are ordinarily the flow-through entity of choice, many businesses
United States
26 Sep 2019
2
Tax Court Rules Against Cannabis Dispensary
In Patients Mutual Assistance Collective Corporation (dba Harborside Health Center) v. Comm'r, 151 T.C. No. 11, the Tax Court held, among other things ...
United States
19 Dec 2018
3
U.S. Tax Court Bounces Rev. Rul. 91-32: Sales Of Partnership Interests By Foreign Partners May Not Be Subject To U.S. Tax
The practice of tax law is an exercise of statutory interpretation. A recent opinion of the U.S. Tax Court, Grecian Magnesite Mining, Indust. & Ship. Co. v. C.I.R., 149 T.C. No. 3 (July 13, 2017), is illustrative.
United States
27 Jul 2017
4
Changing the game for off-shore withholding and disclosure
Over the last 18months, the offshore activities of United States taxpayers have been the subject of considerable attention, both in the media and from U.S. policymakers.
United States
4 Jun 2010
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