Printer Friendly

Browse Beavers, James

1-51 out of 51 article(s)
Title Type Date Words
Misapplied payment does not result in erroneous refund. Apr 1, 2017 1165
Third-party tax opinion letters held by IRS are not discoverable. Nov 1, 2009 999
Res judicata does not bar taxpayer from claiming NOL carrybacks. Nov 1, 2009 1597
Check-the-box regs. do not affect the valuation of LLC interests. Oct 1, 2009 902
Tax accrual workpapers not protected by work-product privilege. Oct 1, 2009 1646
Interests in LLCs and LLPs not presumed to be passive activities. Sep 1, 2009 1671
Ninth Circuit awards litigation costs paid by third party. Aug 1, 2009 1140
Two courts address tax shelter exception to tax practitioner privilege. Aug 1, 2009 1519
Tax shelter transactions disregarded. Jul 1, 2009 1562
Taxpayer not allowed to defer income on sale of partnership interest. Jul 1, 2009 1501
Limitation period for equitable innocent spouse relief held invalid. Jun 1, 2009 1378
Circular like-kind exchange disallowed. Jun 1, 2009 1143
IRS issues guidance on losses from Ponzi schemes. May 1, 2009 1736
Securities transfer is not a securities lending arrangement. May 1, 2009 1120
Deduction for ESOP distributions disallowed. Apr 1, 2009 903
Tax Court not limited to administrative record in innocent spouse cases. Apr 1, 2009 863
Partner cannot sue for refund of penalty paid by partnership. Mar 1, 2009 723
Decision not to reinstate offer in compromise upheld. Mar 1, 2009 712
Ex-wife's share of military retirement payments is subject to tax. Mar 1, 2009 701
IRS issues final regulations on Sec. 6694 tax return preparer penalties. Feb 1, 2009 1489
IRS issues guidance on determining wagering gains and losses. Feb 1, 2009 893
IRS identifies sale of charitable remainder trust interests as a transaction of interest. Jan 1, 2009 902
Wrongful levy judgment treated as overpayment of tax. Jan 1, 2009 925
Tax preparer and taxpayer reporting standards equalized. Dec 1, 2008 998
Partner allowed to make different elections for different partnership interests. Dec 1, 2008 1190
IRS announces disaster relief for hurricane victims. Nov 1, 2008 461
TIGTA test uncovers significant errors in returns prepared by unenrolled, unlicensed preparers. Nov 1, 2008 932
Tax Court may not disregard findings of a special trial judge. Nov 1, 2008 1132
Court rules on sale of ownership rights in insurance company demutualization. Oct 1, 2008 1506
Sec. 6015 does not preempt state community property law for refund purposes. Oct 1, 2008 1106
Tax Court does not have jurisdiction over duplicate request for relief. Sep 1, 2008 915
IRS issues proposed ruling on private trust companies. Sep 1, 2008 1849
Transfers of partnership interests are not indirect gifts of stock held by partnership. Aug 1, 2008 1445
IRS issues new rules on allocation of partnership items. Aug 1, 2008 855
Tax Court vacates stipulated decisions in tax shelter case. Jul 1, 2008 1684
Tax Court reviews only final supplemental notice of determination. Jul 1, 2008 568
IRS issues prop. Regs. in response to Kohler case. Jun 1, 2008 1243
IRS previews Sec. 529 plan anti-abuse Regs. Jun 1, 2008 1106
Defendant may claim improper diversions of corporate funds were returns of capital. May 1, 2008 1210
Tax court may apply equitable recoupment to Medicare taxes. May 1, 2008 834
Codification of the economic substance doctrine. Mar 1, 2008 1799
Recent cases and rulings. Feb 1, 2008 1699
Prop. regs. clarify source of compensation rules. Jan 1, 2008 1032
IRS agrees that payments from VA work therapy program are not includible in income. Jan 1, 2008 1123
District court holds that tax accrual workpapers are privileged documents. Dec 1, 2007 2267
IRS announces its nonacquiescence to Roxworthy decision. Dec 1, 2007 1002
Tax Court holds that IRS litigation memos are protected work product. Dec 1, 2007 832
Third Circuit holds that advance payments of trade discounts are income on receipt. Nov 1, 2007 938
Amended regulations on the student exception from FICA are invalid. Nov 1, 2007 958
IRS extends the reach of Sec. 83 to post-grant stock transfers. Oct 1, 2007 1718
Courts split over valuation of lottery prize payments. Sep 1, 2007 1512

Terms of use | Privacy policy | Copyright © 2022 Farlex, Inc. | Feedback | For webmasters |