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Top International Tax Cases To Watch In The 2nd Half Of 2024

by usoftax_admin | Jul 18, 2024 | Tax News

Tax attorneys will be tracking several high-stakes cases in the second half of 2024 that could define the bounds of the IRS’ ability to craft regulations or lodge direct challenges aimed at what it sees as the tax avoidance maneuvers of multinational...

Much of Pillar 1 Treaty Agreed On, OECD Official Says

by usoftax_admin | Jul 17, 2024 | Tax News

Agreement has been reached on the bulk of a multilateral pact to implement new taxing rights that are part of a revamp of the international tax system and on expansions to a part of the taxing rights plan, an OECD official said Wednesday.

Mo. Tax Commission Affirms Hotels’ Combined $37.6M Value

by usoftax_admin | Jul 17, 2024 | Tax News

A Missouri county correctly valued three hotels at a combined $37.6 million, the state tax commission said, affirming a hearing officer’s finding that an appraiser for the hotels included pandemic-related deductions that undermined the credibility of the...

Tax Court OKs Added Penalty Over Nixed $20.7M Deduction

by usoftax_admin | Jul 17, 2024 | Tax News

The U.S. Tax Court found Wednesday that a Georgia partnership should be assessed a negligence penalty alongside a previously assessed accuracy penalty tied to a disallowed $20.7 million charitable contribution deduction, agreeing with an argument by the IRS.

Spouse Relief Not Available For Errant Refund, Tax Court Says

by usoftax_admin | Jul 17, 2024 | Tax News

A Maryland woman who along with her husband received an erroneous refund from the Internal Revenue Service isn’t entitled to innocent spouse relief because that relief is available only for unpaid taxes or deficiencies, the U.S. Tax Court said Wednesday.

Tax Court Nixes $22.6M Deduction For Historic Renovation

by usoftax_admin | Jul 17, 2024 | Tax News

The U.S. Tax Court denied Wednesday a $22.6 million deduction to a partnership for a conservation easement on its 11-story historic building in downtown Cleveland, saying the easement did not prevent the scale of development on the property that the partnership had...
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