2025-08-18 State Tax Credit SALT Workaround Regulation Challenge Fails
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2025-08-18 State Tax Credit SALT Workaround Regulation Challenge Fails
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About this listen
This week we look at:
- Denham Outlines Its Criticisms of the Tax Court’s Use of the Functional Analysis Test for Limited Partners with the First Circuit Court of Appeals
- Disguised Sales and Sham Partnerships: A Comprehensive Review of PICCIRC, LLC v. Commissioner
- Judicial Examination of State Charitable Tax Credit Programs and Federal Deductibility
- The Second Circuit Clarifies Tax Court Filing Deadlines: Implications for Practitioners
- Understanding New Clean Electricity Credit Termination Rules Impact of IRS Notice 2025-42 on Wind and Solar Facilities
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In the spirit of reconciliation, Audible acknowledges the Traditional Custodians of country throughout Australia and their connections to land, sea and community. We pay our respect to their elders past and present and extend that respect to all Aboriginal and Torres Strait Islander peoples today.