Passive Activity News Today

This past summer, the Treasury and Internal Revenue Service (IRS) published proposed Treasury Regulations (88 FR 40528 and 88 FR 40496) under two key provisions of the Inflation...

Under the IRA, select renewable energy credits are transferrable, including to individuals and pass-through entities. The transferees of these credits are subject to the...

On June 14, 2023, the Internal Revenue Service and the Treasury Department issued (among other guidance) an expansive set of proposed regulations explaining how taxpayers can monetize...

As covered in our prior alert, the Inflation Reduction Act[2] (IRA) modified and reinstated existing renewable energy credits and enacted new renewable energy credits. The IRA also...

Tax Litigation:  The Week of May 9th, 2022, through May 13th, 2022 Lewis v. Commissioner, TC Memo. 2022-47| May 9, 2022 | Greaves, J. | Dkt. No. 10007-20W Rogerson v. Commissioner, TC...

Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.

Completed in 2021 in Thailand. Images by Beer Singnoi. Pla2 project starting from the Z9 resort, has been very successful, starting with the Z9 success project and having a Passive Activity activities...

Are rules how young children should be to watch television as well. >> the same study by common sense media say 7% use a mobile device daily. when i grew up it was like tv is going to rot your brain. it is a much more passive activity jie. did it? >> well, the jury is out. >> it is a much more passive activity at least with an i-pod. you can actually engage children in education. >> they are low cost and they teachers and letters and teachers and numbers and shapes. i think those are positive. >...

Are rules how young children should be to watch television as well. >> the same study by common sense media say 7% use a mobile device daily. when i grew up it was like tv is going to rot your brain. it is a much more passive activity jie. did it? >> well, the jury is out. >> it is a much more passive activity at least with an i-pod. you can actually engage children in education. >> they are low cost and they teachers and letters and teachers and numbers and shapes. i think those are positive. >...

On my blackberry? what does that mean about me? >> reporter: this is coming from the national sleep foundation, so keep in mind if youre going to sleep an hour before you go to sleep, step away from the electronic gadgets. im talking about your cell phone, you know, the video games, the internet. you know, those are the kind of things that kind of play with your brain and make it really tough for you to wind down and go to sleep. tv less interactive, and you may have an easier time of going to s...