Western CPE Blog
5 min read
The IRS issued Notice 2026-3 on December 22nd, waiving estimated tax penalties that would have forced farmland sellers to pay most of their tax liability upfront despite Section 1062's new four-year installment payment option.
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,
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