Category: Other - Other

1. Top 8 Appellate Court Cases Cited by the Tax Court

   December 11, 2023
2. Top 10 Supreme Court Cases Cited by the Tax Court

   December 4, 2023
3. Tax Case Quizzes

   September 5, 2023
4. 4,000 Tax Cases and Rulings

   March 27, 2023
5. ChatGPT – Fun, But Not Yet Serious for Legal Writing

   December 7, 2022
6. Capitalization Trivia

   September 17, 2021
7. IRS Delinquent International Information Return Submission Procedures Have Been Updated

   November 6, 2020
8. A Tax Attorney Uses Python

   September 1, 2020
9. Rental of Real Estate to Yourself

   January 23, 2019
10. Famous Tax Quotes - Careful / Close / Extra / Heightened / Rigid / Special / Strict Scrutiny For Related Party Transactions

    June 9, 2017
11. The “Sailing Permit”

    December 28, 2016
12. Tax Return Preparation Automation

    December 2, 2016
13. Encouraging Foreign Investment - A Distorted U.S. Tax Policy

    April 3, 2016
14. FAST Act Passport Revocation Provisions

    December 11, 2015
15. 2015 - 2016 IRS Priority Guidance Plan - International Issues

    August 11, 2015
16. JCT Excellent Summary of U.S. Cross-Border Tax Rules

    March 18, 2015
17. New Attorney Announcement - Ryan E. Dunn

    September 20, 2013
18. Tax Textbook Built Into Lamp

    July 21, 2013
19. International PLRs & CCA’s of the 51st week of 2012

    December 27, 2012
20. Doctrine of Constructive Receipt

    December 13, 2012
21. Graphic on Inbound & Outbound

    November 7, 2012
22. International PLRs of the 38th, 39th & 40th weeks of 2012

    November 3, 2012
23. Gratuitous Links to Local Visiting Nurses Association

    September 2, 2012
24. International PLRs of the 28th week of 2012

    July 21, 2012
25. International PLRs of the 23rd week of 2012

    June 12, 2012
26. International PLRs of the 22nd week of 2012

    June 12, 2012
27. International PLRs of the 12th week of 2012

    March 29, 2012
28. Attorney-Client Privilege Flowchart

    March 15, 2012
29. Income Accruing in Foreign Retirement Plans

    January 22, 2012
30. The “Repatriation IRA” [To Stimulate the Economy]

    July 7, 2011
31. Offshore Structure to Hold Iraqi Dinars?

    May 23, 2011
32. Doctrine of Cloth[e]ing

    May 2, 2011
33. Should “goodwill” be one word or two words?

    March 31, 2011
34. IRS Reporting of Bank Interest Paid to NRAs

    March 29, 2011
35. NPR Podcast on Double Irish Structure

    March 18, 2011
36. Terminology for Hybrid Entities & Hybrid Instruments

    January 19, 2011
37. Google Ngrams for Selected Tax Terms

    December 21, 2010
38. International Financial Scams - Overseas Investments, Lotteries, Inheritances, Gifts, etc.

    November 2, 2010
39. Google’s Use of Double Irish Structure

    October 21, 2010
40. Should Congress Force An Accounting Rule Change?

    July 28, 2010
41. Double Irish Structure - Time for a New Tax Penalty?

    May 20, 2010
42. A Circumvention of the Spirit of the Law?

    March 19, 2010
43. 97th Anniversary of the 16th Amendment

    February 3, 2010
44. Offshore Bearer Bonds

    January 8, 2010
45. Liechtenstein Anstalts & Stiftungs

    November 24, 2009
46. Inversions & Expatriated Entities

    November 16, 2009
47. Widely Held vs. Closely Held

    August 26, 2009
48. “Inbound” & “Outbound”

    August 24, 2009
49. Foreign Deferral Matching Principle

    July 20, 2009
50. Qualified Business Units (QBUs)

    June 30, 2009
51. Offshore Asset Protection Misconceptions

    April 28, 2009
52. Ireland - What’s Not to Like?

    December 2, 2008
53. Irish Times: “Obama could be bad for Ireland”

    October 27, 2008
54. Treasury Department’s Billion Dollar Tax Bailout for Banks By Fiat

    October 1, 2008
55. Poor Grammar in Drafting of CFC Statutes

    September 22, 2008
56. Section 367 - Exceptions Upon Exceptions

    August 22, 2008
57. IRS to Scrutinize International Transactions of Smaller Companies

    July 6, 2008
58. Treasury Issues Regulations to Close Repatriation Loophole

    June 22, 2008
59. U.S. “State” Tax Residency (Domicile)

    June 1, 2008
60. Canadian Outbound Taxation

    May 25, 2008
61. Inheriting Foreign Real Estate Inside a Foreign Corporation

    April 6, 2008
62. U.S. Competitiveness and Corporate Tax Rates

    March 30, 2008
63. Third Circuit Reverses Tax Court in Swallows Holdings

    February 25, 2008
64. Practitioner Cross-Border Activities Can be Costly

    February 6, 2008