… on the practice the Tax Court followed here,” Justice David … decision, the Tax Court prepared the draft ruling by now retired … allow further submissions, the Tax Court committed a reversible error. … Justice Stratas. “The Tax Court did not commit any reversible …

… (CTA) has affirmed its earlier ruling denying an offer of settlement … Associate Justice Henry Angeles, the tax court denied for lack of merit … under Bangko Sentral ng Pilipinas rules. (PNA)

Qualified appraisal requirements were enacted to address the abuse of overvaluations of properties contributed to charities. Congress began addressing these issues in the early 1980s. Over the years, the requirements have evolved, culminating in the …

… 23, 2024, the Tax Court ruled in Denham Capital Management … The Tax Court found that, consistent with its earlier ruling in  … limited partner exception. The Tax Court applied the functional analysis … the Denham and Soroban rulings have further entrenched the …

… designs failed. The court ruled, however, that the contracts … research. The court also ruled that local law provisions … rationale is dubious. See “Tax Court Denies Research Credits for … com/article/tax-court-denies-research-credits-research-activities …

The New Jersey Tax Court has held that individual taxpayers were not required to include in their New Jersey gross income the undistributed earnings of controlled foreign corporations (“CFCs”) for purposes of the Gross Income Tax, even though those amounts …

… . 2024-114), the Tax Court reaffirmed its earlier ruling in Soroban Capital Partners … . Sirius Solutions is appealing the Tax Court’s similar holding to the … Point72 is still in the Tax Court. For a summary of Soroban …

… of a recent favorable international tax court ruling related to certain tax … As a result of this ruling, and the expected reimbursement of … response to favorable U.S. Tax Court rulings issued to unrelated taxpayers, … tax item in the rulings is subject to the …

… example, to appear in Tax Court on behalf of a client … District Court’s findings, ruling that "[t]he … proposed regulations would eliminate rules regarding registered tax return … education. Under the current rules, continuing education providers that …

… three recent U.S. Tax Court decisions—all of which sustained … the NOL rules to permit only carryovers. Recent Tax Court Decisions In … 2024, the U.S. Tax Court issued three decisions concerning NOL … decisions, the U.S. Tax Court reminded the taxpayers that copies …