This outline covers significant developments in federal income taxation arising during the past year. It offers a selective treatment focusing on items likely to interest practitioners and advisors within a broad range of professional practices. Tax Court decisions (regular and memorandum) and...

This outline covers significant developments in federal income taxation arising during the past year. It offers a selective treatment focusing on items likely to interest practitioners and advisors within a broad range of professional practices. Tax Court decisions (regular and memorandum) and...

Digital assets encompass a broad range of electronic files, images, accounts, and information. Some have limited monetary value, but they may require preservation because of sentimental value to family members or loved ones. Conversely, these assets might also require protection from disclosure...

This outline covers significant developments in federal income taxation arising during the past year. It offers a selective treatment focusing on items likely to interest practitioners and advisors within a broad range of professional practices.Tax Court decisions (regular and memorandum) and...

This outline covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics arising during the preceding calendar year. It offers a selective treatment focusing on items likely to interest practitioners and advisors within a broad range of...

This outline covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It offers a selective treatment of case law and some administrative developments that are likely to interest practitioners and advisors within a broad range of...

This outline covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It offers a selective treatment of items likely to interest practitioners and advisors within a broad range of professional practices and is not intended to...

This outline covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It is not intended to provide exhaustive coverage, but it offers a selective treatment of items likely to interest practitioners and advisors within a broad range...

This outline provides a survey of selected income tax issues affecting decedents and their families. In a tax system based on voluntary self-assessment, filing a tax return has obvious significance. But age and infirmity may affect the practical ability to comply; death even moreso. Marriage...

COVID-19 has changed the way we live and work. Social distancing has been foisted upon us to contain the contagion and protect the most vulnerable. We are learning to work apart, moving the locus of our activities form offices and other public gathering spaces and into our homes. Technologies...