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

 

Direct download: 2025-08-18_State_Tax_Credit_SALT_Workaround_Regulation_Challenge_Fails.mp3
Category:general -- posted at: 1:12pm EST



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