Tax Court applies equitable estoppel against taxpayer

Tax Court applies equitable estoppel against taxpayer

by | Jun 10, 2021

Insights and Resources < Back to Insights and Resources Tax Court applies equitable estoppel against taxpayer TAX ALERT  |  June 10, 2021 Authored by RSM US LLPIn New Capital Fire, Inc. v. Commissioner, T.C. Memo. 2021-67, the Tax Court held that capital gains from...
IRS issues guidance for changing CFC depreciation methods

IRS issues guidance for changing CFC depreciation methods

by | May 12, 2021

Insights and Resources < Back to Insights and Resources IRS issues guidance for changing CFC depreciation methods TAX ALERT  |  May 12, 2021 Authored by RSM US LLPThe IRS recently published Rev. Proc. 2021-26, providing an automatic method change for certain...