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

  Article at a Glance: IRS Approves SALT Workaround for Pass-Through Entity (Notice 2020-75; IR-2020-252)

  Article at a Glance: IRS Kills Hopes for a Year-End PPP Loan Forgiveness Strategy

  Article at a Glance: Partnerships filing Form 1065 for the tax year 2020 must

  Article at a Glance: SBA and Treasury stepped up and issued new forgiveness rules

  Article at a Glance: Proposed Regs Clarify Treatment of “Excess Deductions” at the Termination

  Article at a Glance: FASB released a new Accounting Standards Update No. 2020-04, giving