The Martins Lose a Six-Figure Charity Deduction on a Missing Sentence (Clint L. Martin and Jenifer Martin v. Comm., TCM 2026-40)

In case you thought you were all caught up on the IRS’s new Schedules K-2

The IRS has released new 2022 instructions for Form 1065 and 1120-S, Schedules K-2 &

As originally appearing in Procedurally Taxing. Last week in Green Valley Investors v Commissioner, a

In case you missed it, Treasury and the IRS recently published final regulations, which aim

Leslie Book, Professor of Law, Villanova University School of Law, Principal Author, Saltzman and Book,

Leslie Book, Professor of Law, Villanova University School of Law, Principal Author, Saltzman and Book,