This week we look at:
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Review Wolters Kluwer IRS response and other issues
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IRS releases a new worksheet for computing tax when there are 25% or 28% gains
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Tax Court finds IRS did not have authority to find Medicare difficulty payments nontaxable in Notice 2014-7
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CA10 agrees with Tax Court that S corporation cannot accrue wages on participants
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Taxpayer materially participated in activity under facts and circumstances test
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