In February of 2020, the United States Tax Court issued a Memo, Railroad Holdings, LLC T.C. Memo. 20...
The Challenges for Art Donation (Part 2 of 3): Economic Substance
As discussed in part one of this series on art donations, a taxpayer who wishes to receive a tax ded...
Historic Preservation Conservation Easements – A Good Tax Shelter?
In the early 1980s, there was an almost endless supply of tax shelters promising deductions and cred...