2025-08-18 State Tax Credit SALT Workaround Regulation Challenge Fails
Update: 2025-08-16
Description
This week we look at:
- Denham Outlines Its Criticisms of the Tax Court’s Use of the Functional Analysis Test for Limited Partners with the First Circuit Court of Appeals
- Disguised Sales and Sham Partnerships: A Comprehensive Review of PICCIRC, LLC v. Commissioner
- Judicial Examination of State Charitable Tax Credit Programs and Federal Deductibility
- The Second Circuit Clarifies Tax Court Filing Deadlines: Implications for Practitioners
- Understanding New Clean Electricity Credit Termination Rules Impact of IRS Notice 2025-42 on Wind and Solar Facilities
Comments
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