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Reviewing Rev. Rul. 2024-14 | Partnership Basis-shifting Transactions, and the Economic Substance Doctrine

Introduction - In this revenue ruling, the Service addressed the application of the economic substance doctrine to certain basis-shifting transactions which result from the operative rules of Subchapter K. Generally, the...more

Centralized Partnership Audit Regime (CPAR) and a Trap for the Unwary

Centralized Partnership Audit Regime (CPAR) is a somewhat new regime that followed TEFRA. Congress promulgated CPAR as part of the Bi-partisan Budget Act of 2015. For taxable years beginning in 2018, CPAR is the controlling...more

Does the Inflation Reduction Act Give Rise to a New Tax Strategy Called Chaining?

Historical and New Energy Credits Indicate “Potential” New Tax Strategy - Historically, the Code provided two types of credits for renewable energy projects. The first being the production tax credit (PTC) and the other...more

Taxation of S Corporations

This article provides some brief insight surrounding the initial steps in making an S election. The entirety of issues that may arise can often be mitigated, if not entirely avoided, with proper tax planning. The scope of...more

Can a Professional Services Firm Limit its Liability by Contract? A Look at Texas, New Mexico, and Oklahoma Law

Freeman Law is privileged and proud to serve as outside counsel to various engineering, architectural, and other professional services firms. This segment of Freeman Law focus spans from protecting trade secrets in public...more

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