This week’s podcast covers the following developments:
- Tax Court rules on use of “reasonable compensation” guaranteed payments
- Automatic late portability election made available by the IRS
- Surgeon’s case is useful for two separate issues
- CPAR regime proposed rules issued
- Congress ends the year with major legislation
You can listen to the podcast here, view the video version here, and read the corresponding notes here.
To stay current on federal tax updates, visit our podcasts page, where we upload a new episode each week.