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26 Sep 2008, 9:00 am
Here is the abstract: The article discusses Holman [130 T.C. [read post]
3 Jun 2010, 2:00 am by Paul Caron
The Second Circuit yesterday affirmed a Tax Court ruling (131 T.C. 262 (2008))that capital contributions made to two S corporations in which the taxpayers owned stock could not be treated as “tax-exempt income” to the corporations for the purpose of increasing their basis in loans they made to the corporations... [read post]
11 Oct 2014, 11:00 am by Paul Caron
Louis), Valuation Lessons From Estate of Adell, 144 Tax Notes 1455 (Sept. 22, 2014): In Estate of Adell [T.C. [read post]