The IRS now treats specified CRAT deals as listed transactions. Learn the low-basis pattern to screen for and the disclosure rules.
Recent Taxbytes
5 min read
An estate deduction goes awry when the Eleventh Circuit determined that the deduction did not
5 min read
A charitable contribution deduction of $25.8 million on a syndicated conservation easement (SCE) is denied
3 min read
Claiming partnership losses without sufficient partnership basis records comes with consequences when the Tax Court
3 min read
The One, Big, Beautiful Bill Act did not extend ACA premium subsides, meaning clients purchasing
4 min read
Tax Court weighs in on claiming depreciation for a property converted from personal to rental
6 min read
529 plans have been transformed under the One, Big, Beautiful Bill Act, expanding the definition
2 min read
The One, Big, Beautiful Bill Act raised the SALT limit, granting much needed relief to
