Decisions — Selling the sole

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A corporation sole is a valid legal corporate form that allows religious leaders to incorporate so the ownership of property passes to the successor of the religious organization (instead of the religious leaders’ heirs).

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Decisions — The income-first rule

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As it applies to the taxation of annuities, the “income-first” rule (internal revenue code section 72(e)) means you include payments received before the annuity starting date in your gross income to the extent allocable to income on the contract.

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Decisions — A Bird in the Alimony

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Bird nesting is a custody arrangement where the children continue to live in the marital home and the parents trade places throughout the year. The arrangement minimizes disruption to the lives of the children in a divorce.

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Case — Showing the Money

TL Case Summ

THE QUESTION: Can a taxpayer take a theft loss deduction for his services to a venture later deemed to be a Ponzi scheme?

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Decisions — Who knew?

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Education is learning what you didn’t know you didn’t know, according to philosophy professor George Boas. In tax court, learning what you didn’t know may be worth a deduction, even if you didn’t know you could claim one.

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Decisions — Out of the ordinary


When claiming a casualty loss, the difference between ordinary and extraordinary is more than five letters.

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Definition — Courtesy Disconnect


On July 15, the national taxpayer advocate, Nina Olson, submitted the fiscal year 2016 objectives report to the House Committee on Ways and Means and the Senate Committee on Finance.

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Decisions — Definitely Indefinite

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In the English language, an indefinite article refers to people or things in general. In the language of tax law, “indefinite” has a specific meaning within the rules for determining whether a taxpayer is disabled.

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Decisions — Information Please

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To file Form 1099 or not to file—that is the question.

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Decisions — The Value of Time

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Generally, when you withdraw funds from your retirement account before you reach age 59-1/2, you’ll owe a 10% additional tax on the withdrawal. There are, of course, exceptions.

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Useful Tax Law Links

US Tax Code- Cornell University Law School Legal Information Institute. Searchable. - Office of the Law Revision Counsel. Searchable. Downloadable.

US Tax Court - TC Opinions, Memorandum Opinions, Summary Opinions. Searchable. Downloadable.

Treasury Regulations - Government Printing Office provides the Federal Tax Regulations. Searchable. Downloadable.

Other Official US Tax Guidance - US Internal Revenue Service. Searchable. Downloadable.

Useful Downloads by Taxing Lessons

Foreign Earned Income Exclusion - free PDF - Graphic of Internal Revenue Code Section 911

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