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Central Intelligence
It's easy to stay current with important court rulings and legislative updates that impact our industry by checking out the summaries we provide in Central Intelligence, our monthly publication and podcast.
In the September 2019 issue:
- Tax Court Upholds IRS Denial of §162 Business Deduction Due to Insufficient Business Activities
- IRS Issues Regulations Governing Tax Treatment of Cloud Transactions and Transactions Involving Digital Property
- Court Applies Bankruptcy Tolling Provisions Which Also Work to Extend Tax Collection Period
- IRS Allows Modification — Including Lump-Sum Buyout of Certain Participant Rights — of Qualified Retirement Annuity Plan for State Employees
- Appeals Court Includes Irrevocable Trust Withdrawal Right as Marital Asset in Divorce, Disregarding Trust's Spendthrift Provision
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