Western CPE Blog
4 min read
Tax Court weighs in on claiming depreciation for a property converted from personal to rental use in Derell Smith v. Comm., (TCM 2025-24).

Recent Blog Posts
2 min read
The IRS announced today that it is expanding its approval program for certain retirement plans.
2 min read
In case you missed it, Treasury and the IRS recently published final regulations, which aim
2 min read
The new Acting IRS Commissioner set to take the reins this month discussed the future
2 min read
If you’ve had a chance to review the draft 2022 Partnership Instructions for Schedules K-2 and
1 min read
The IRS on October 21 issued Notice 2022-55, providing cost-of-living adjustments affecting dollar limitations for
4 min read
Leslie Book, Professor of Law, Villanova University School of Law, Principal Author, Saltzman and Book,
6 min read
Leslie Book, Professor of Law, Villanova University School of Law, Principal Author, Saltzman and Book,