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Tax Roundup, 8/29/2013: Individual mandate regs go final. And: the office...
Avik Roy, White House Publishes Final Regulations For Obamacare’s Individual Mandate — Seven Things You Need To Know. Key points: You pay a fine if your spouse and kids are uninsured. If you claim...
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Tax Roundup, 2/11/2013: Suing the driver of the getaway car for not going...
When a convicted criminal feels he has been ill-used by an accomplice, the normal recourse tends to involve unpleasant events in the prison gallery. Lawyers are rarely consulted. But when...
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IRS gives up on S-corporation bank ‘TEFRA’ disallowance
The IRS has given up its argument in a closely-watched S corporation bank case. The IRS has published an “acquiescence in result only” (AOD 2010-06) in Vainisi. The tax law provides two sets of...
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Posner prose
The TaxProf has some of 7th Circuit appeals judge Richard Posner’s memorable tax quotes. Lots of good stuff, including these two sad observations: “It is a long time since American government operated...
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S corporation banks score big win in Seventh Circuit
Sometimes the tax code means just what it says. So said the Seventh Circuit Court of Appeals yesterday in a decision that’s welcome news for hundreds of S corporation banks. They overturned a Tax Court...
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