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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...
Conservation Easesments A New Field For Villainy

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Originally published on Passive Activities and Other Oxymorons on May 18th, 2011. ____________________________________________________________________________ Private Letter Ruling 201110020 Sometimes I’ve contemplated go over to the dark side.  I’ve made...
More From The Boston Tax Institute

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Originally published on Passive Activities and Other Oxymorons on May 17th, 2011. ____________________________________________________________________________ Boston Tax Alert 2011-15, 2011-16, 2011-17, 2011-18 Since Lu Gauthier of Boston Tax Institute has given me...
Blame it on the Scrivener

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Originally published on Passive Activities and Other Oxymorons on May 16th, 2011. ____________________________________________________________________________ Xianfeng Zhang v. Commissioner, TC Summary Opinion 2011-21 This was a substantiation case.  They mentioned...