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Tax Regs Address Overwithholding With Qualified Derivatives Dealers Exemption

Carrie Brandon Elliot addresses rules for qualified derivatives dealers in reg. section 1.871-15(q).

A Warm Welcome to the Tax Trotter | Sullivan & Worcester

Happy New Year and welcome to the Tax Trotter! What a year 2020 has been! Stock markets running high, travel low, Zoom reigning supreme with the blue light eyeglass filter becoming as popular as the anti-glare… And those of us working from home feeling blessed and yet complaining of cabin fever… Cabin fever swiftly followed by guilt after a run-in with an essential worker (your postman, your Whole Foods cashier, the staff and the drivers at your favorite takeout restaurant, your urgent care nurse practitioner and many others) who has no choice but to interact with the greater world and, therefore, is risking so much more than any of us homebound.

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