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Fundraising For Your Business Through Private Placements & Rule 506(b)
Lack of funding can doom even well-managed operations and brilliant business models.
Freeman Law
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Tax Court In Brief | Villanueva v. Comm'r | Net Operating Losses And Carry Forward
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law - Article
The Means Test
The Means Test was a change that was added by the 2005 changes to the bankruptcy law.Freeman Law - Article
Tax Court In Brief | Kemegue v. Comm'r | Additions To Tax For Failure To File
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law - Article
Tax Court In Brief | Estate Of Demuth v. Commissioner | Are Uncashed Gift Checks Includable In An Estate For Federal Income Tax Purposes?
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law - Article
Tax Court In Brief | Eze v. Commissioner | Schedules C And C2 Business Expense Deductions Of A Sole Proprietorship
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law - Article
Tax Court In Brief | Parker v. Comm'r | Innocent Spouse Relief, Equitable Factors Under Section 6015(f)
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law - Article
Tax Court In Brief | Whistleblower 769-16W v. Comm'r | Can The Tax Court Divest Itself Of Jurisdiction Over A Whistleblower Proceeding?
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law - Article
Tax Court In Brief | Bunton v. Comm'r | Collection Due Process And "Last Known Address"
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law - Article
The Texas Constitution And The Open Courts Provision
The Texas Supreme Court has held that the open courts provision guarantees that "the right to bring a well-established common law cause of action cannot be effectively abrogated by...Freeman Law - Article
Tax Court In Brief | Golditch v. Commissioner | Collection Due Process And Frivolous Arguments
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law - Article
Obtaining Extension To Make §754 Election
In a recent Private Letter Ruling, the Internal Revenue Service granted a partnership 120 days from the date of the letter to make an election under §754 of the Internal Revenue Code...Freeman Law - Article
Tax Court In Brief | Ezekwo v. Commissioner | Passport Revocation For Seriously Delinquent Tax Debt
This case involves revocation of a taxpayer's passport due to a seriously delinquent tax debt.Freeman Law - Article
Texas Nonprofits And Sales Tax On Admissions
Sales tax . . . A (if not the most) commonly overlooked tax for nonprofit organizations. In 2022, I blogged on Florida Sales Tax on Ticket Sales for the Sunshine State's Nonprofits.Freeman Law - Article
Historic Tax Case | Gregory V. Helvering
In 1928, Petitioner Evelyn Gregory was owner of all of the stock of United Mortgage Corporation (UMC). UMC held, among other assets, 1,000 shares of Monitor Securities Corporation (Monitor).Freeman Law - Article
Tax Court In Brief | Vassiliades v. Comm'r | Deficiency For Disallowed American Opportunity Credit
This case involves whether taxpayers are allowed to claim the American Opportunity Credit (AOC) on their federal income tax return.Freeman Law - Article
Tax Court In Brief | Mining v. Comm'r | Deficiency Determination And Penalties For Underreporting And Frivolous Arguments
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law - Article
Historic Tax Case | Raytheon Prod. Corp. V. Commissioner
Petitioner Raytheon Production Corporation (Raytheon) came into existence through a series of tax-free reorganizations. The "original" Raytheon was a pioneer manufacturer of a rectifying tube...Freeman Law - Article
Tax Court In Brief | Lucas v. Comm'r | Deficiency For Early 401(k) Distribution; 10% Additional Tax; Exclusion For "Unable To Engage In Any Substantial Gainful Activity
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law - Article
10 Commandments For Travel Time As Hours Worked (Or Not)
The Fair Labor Standards Act ("FLSA") is a statutory regime with teeth. Employers are wise to understand the ins and outs of the FLSA and how it demands that employers properly classify employeesFreeman Law