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From The Boston Tax Institute

From The Boston Tax Institute

Originally published on Passive Activities and Other Oxymorons on May 24th, 2011. ____________________________________________________________________________ Boston Tax Alert 2011-19, 2011-20, 2011-21 Lu Gauthier of The Boston Tax Institute has given me permission to...

Assignment of Refund

Originally published on Passive Activities and Other Oxymorons on May 23rd, 2011. ____________________________________________________________________________ CCA 201111005 This CCA provides a bit of a cautionary note for contracts involving the sale of most of the...

How Forgiven Debt Begets Tax Issues

  Originally published on Passive Activities and Other Oxymorons on May 23rd, 2011. ____________________________________________________________________________ I’ve been searching for guest bloggers, but this one found me. Angela Sanders is affiliated with...
Dealership With Multiple Franchises Cannot Separate Goodwill

Dealership With Multiple Franchises Cannot Separate Goodwill

Originally published on Passive Activities and Other Oxymorons on May 20th, 2011. ____________________________________________________________________________ LAFA 20111101F This is one of those things that is interesting to tax nerds and a fairly small number of...
Personal Service Corporation and C Corp – Recipe for Disaster

Personal Service Corporation and C Corp – Recipe for Disaster

Originally published on Passive Activities and Other Oxymorons on May 19th, 2011. ____________________________________________________________________________ Mulcahy, Pauritsch, Salvador and Co., LTD. v. Commissioner  TC Memo 2011-74 I’ve wavered on whether to...