Volume 73, Issue 4
Courts, practitioners, and academics are struggling to apply the Anti-Injunction Act (AIA) as the Service promulgates procedures in the course of fulfilling these new mandates.
This Article explores the income tax consequences of the sale of property during a taxpayer’s lifetime and at death for less than fair market value.
A “Tax MAC” provision—one that triggers termination or other rights upon a material adverse change in tax law—can be crucial to a business deal
Despite the alimony tax deduction repeal as part of the 2017 Tax Cuts and Jobs Act (TCJA), opportunities for alimony and child-support tax benefits currently exist.