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Should IRS Gets Extra Time to  Nuke Abusive Shelters ?

Should IRS Gets Extra Time to Nuke Abusive Shelters ?

Originally published on Passive Activities and Other Oxymorons on April 27th, 2011. ____________________________________________________________________________ HOME CONCRETE AND SUPPLY, LLC v. U.S. 107 AFTR 2d 2011-767 BEARD v. COMM. 107 AFTR 2d 2011-552 GRAPEVINE...
What is Nothing ?

What is Nothing ?

Originally published on Passive Activities and Other Oxymorons on April 25h, 2011. ____________________________________________________________________________  What did you get, kid ?                              I didn’t get nothing. ...
The Four Per Cent Solution

The Four Per Cent Solution

  Provided, nevertheless, that capital shall never receive profits exceeding an annual amount equal to six percent per annum simple interest for the whole time of its investment in the funds of the Community.                         Initial Constitution of the...
Is IRS Ready to Attack Advance Bonus Arrangements ?

Is IRS Ready to Attack Advance Bonus Arrangements ?

Originally published on Passive Activities and Other Oxymorons on April 22nd, 2011. ____________________________________________________________________________ CCA 201104039 This is a short one so I will reproduce it in full : Hi ———-, I haven’t encountered the...
Does Virginia Historic Decision Impact Boardwalk Holding ?

Does Virginia Historic Decision Impact Boardwalk Holding ?

Originally published on Passive Activities and Other Oxymorons on April 20th, 2011. ____________________________________________________________________________ VIRGINIA HISTORIC TAX CREDIT FUND 2001 LP v. COMM., Cite as 107 AFTR 2d 2011-1523 When I consider all the...