by | Jul 2, 2019 | Uncategorized
Infographic: Mapping a path forward after Wayfair The U.S. Supreme Court in South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018), eliminated the physical presence requirement for states...
by | Jul 2, 2019 | Uncategorized
Defining a trade or business for purposes of Sec. 199A New Sec. 199A provides a deduction for qualified business income (QBI) from sole proprietorships and relevant...
by | Jul 2, 2019 | Uncategorized
Broadened definition of Sec. 152 dependents The child tax credit was revised to make it available to more taxpayers, under...
by | Jul 2, 2019 | Uncategorized
Financial disability provision does not suspend statute of limitation on taxpayers’ refund claims A district court dismissed a married couple’s claim for refunds due to a lack of...
by | Jul 2, 2019 | Uncategorized
Second Circuit expands Tax Court’s jurisdiction for hearing refund claims In an issue of first impression, the Second Circuit reversed the Tax Court and held...
