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Some Of The Tax Developments I Covered In 2022

Some Of The Tax Developments I Covered In 2022

I have been a tax writer of sorts for thirteen years.  What I write about is stuff that I find interesting.  And I have to tell you that 2022 does not rate that high for interesting. Still there were a few things worth remembering.  On reflecting on what I find...

Should You Invest In A Syndicated Conservation Easement ?

As somebody who believes that the syndicated conservation easements (SCE) constitute an industry based on nonsense, I want to be able to tell you that if you are offered the chance to participate in one, you absolutely should not. I can’t really do that though. ...
IRS Successfully Attacks Tax Shelter With Hobby Loss Rule

IRS Successfully Attacks Tax Shelter With Hobby Loss Rule

Tenth Circuit upholding the Tax Court’s ruling in the case of Preston Olsen may signal the revival of a once successful IRS technique for attacking tax shelters.  Code Section 183 – Activities not engaged in for profit – is commonly rereferred to as...