- Review Wolters Kluwer IRS response and other issues
- IRS releases a new worksheet for computing tax when there are 25% or 28% gains
- Tax Court finds IRS did not have authority to find Medicare difficulty payments nontaxable in Notice 2014-7
- CA10 agrees with Tax Court that S corporation cannot accrue wages on participants
- Taxpayer materially participated in activity under facts and circumstances test
You can listen to the podcast, view the video version, and read the corresponding notes