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Year-End Collection: Tax Oddities Of 2023

Tax Notes reporters recap some of the strangest stories they encountered in 2023, from a video game that can prepare tax returns to the IRS attempting to seize a 200-year-old Italian cello. ....

United States , New York , Comunidad Autonoma De Cataluna , Jawa Timur , David Stewart , Emily Hollingsworth , Grant Williams , Ghiada Firestone , Caitlin Mullaney , Omar Firestone , Davidd Stewart , Sarah Paez , Benjamin Soleimani , Joseph Gale , Jonathan Richman , Mohammed Ali Soltanpour , Tim Owens , Massachusetts Fiscal Alliance , Dallas Mavericks , Tax Notes Today International , Massachusetts Society , Boston Celtics , Massachusetts Department Of Revenue , Tax Court , Tax Services , Im David Stewart ,

United States: Tax Court topples Supreme Court precedent in favor of agency deference

In 3M Co. v. Commissioner, the Tax Court upheld the validity of a regulation Treas. Reg. § 1.482-1(h)(2) (the “Blocked Income… ....

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