Western CPE Blog
2 min read
When Melissa Correll claimed her 16-year-old son as a dependent on her 2021 return even though he lived full-time with his father in Georgia, the Tax Court strictly applied the qualifying child rules under §152.
Recent Blog Posts
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Tax planning often includes a recommendation to the small business owner that he or she
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On August 18, 2016 FASB issued Update 2016-14, Presentation of Financial Statements of Not-for-Profit Entities.This
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Dennis Hastert, Speaker of the United States House of Representatives from 1999 to 2007, pleaded
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On July 20, the IRS released a draft of the 2016 Form 8867 – Paid Preparer’s Due
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Reprinted with permission of Estates and Trusts Make Taxable Gifts The client may contemplate making taxable
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Reprinted with permission of Estates and Trust Plan for IncapacityMany techniques we discuss require that
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Late as usual, Congress finally extended almost 60 expiring tax provisions to December 31, 2014.