Definitions — Status check


What’s the status of the IRS? It’s not that complicated.

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Decisions — On the wild side


Movies, books, the great outdoors — sometimes even the tax code takes a walk on the wild side. Here are two recent decisions to test your knowledge about tax rules less-traveled.

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Decisions — Disagreeing with an expert


Even experts don’t always agree, and when you disagree with one, you might choose to look for another. Or, if you’re the IRS, you might try to get the expert’s report excluded from evidence—even if you do agree with the expert’s methodology.

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Decisions – Paying the penalty


In tax, as in most contact sports, you’re penalized for going out of bounds, and the rules can be arcane.

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Decisions — Policing the assets

When is an asset not an asset? Or, more precisely, what is an asset when a specific internal revenue code section doesn’t contain a definition?

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Decisions — Taxing choices


How many options can you consider before you find yourself longing for simplicity?

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Definitions — The great depreciation

Section 179 depreciation, a tax provision that currently allows taxpayers to write-off up to $500,000 for 2016 ($510,000 for 2017), has been around long enough that you may think you’re very familiar with the rules. Here’s a quiz to check your knowledge.

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Decisions — Group surgery

A group of unicorns may or may not be called a blessing, but one thing is certain: owners of multiple business activities seldom use that word to describe IRS inquiries into how those activities are grouped.

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Definitions — Watching the IRS


Each December, the IRS gets a holiday gift from the National Taxpayer Advocate in the form of a presentation to congress that sums up what’s working – and what’s not.

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Decisions — No relation to pasta


When you think of unrelated business taxable income, thoughts of pasta may not come to mind.

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