_2019-09-03-no-horse-no-business.jpg "2019-09-03 No Horse, No Business from beneficiary distribution ira Video Screenshot Preview")
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⏲ Duration: 22 min 10 sec
✓ Published: 31-Aug-2019
✓ Published: 31-Aug-2019
Description:
Current Federal Tax Developments for the week of September 3, 2019: No Horse, No BusinessnTax Court finds that taxpayer did not have a trade or business of raising/showing horses since she didn’t have a horsenTax Court rejects IRS’s “step in the shoes” theory for gifted partnership interest with interest from debt-financed distribution received by donornIRS accepts court’s revision of IRA beneficiary, surviving spouse allowed to treat IRA as her ownnCoffeehouse was not a §501(c)(3) ch
Current Federal Tax Developments for the week of September 3, 2019: No Horse, No BusinessnTax Court finds that taxpayer did not have a trade or business of raising/showing horses since she didn’t have a horsenTax Court rejects IRS’s “step in the shoes” theory for gifted partnership interest with interest from debt-financed distribution received by donornIRS accepts court’s revision of IRA beneficiary, surviving spouse allowed to treat IRA as her ownnCoffeehouse was not a §501(c)(3) ch
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