Your search for ‘Freeman Law’ returned 452 results

Under certain circumstances, information technology and associated services may be subject to Texas sales and use tax. The specifics depend on how the Texas Tax Code and Texas Comptroller's rules...

The Eleventh Circuit's decision in Kroner v. Commissioner[1], is the latest opinion to address section 6751(b) and, specifically, the appropriate timing of the supervisory approval of a penalty.

TL Fahring focuses on helping individuals and businesses with a wide variety of matters involving state, federal, and international taxation.

The first post in this series analyzed whether shareholders may seek remedies in the context of charter amendments to facilitate changes to corporate capital in equity financings.

Hey everybody! Welcome back to another for another edition of Texas Tax Roundup! Hope y'all had a happy Thanksgiving! We got some franchise tax apportionment, some sales and use tax...

Amplifying its efforts to crack down on U.S. taxpayers' use of Malta pension funds to attempt to achieve federal income tax savings, the IRS recently has issued proposed regulations...

What is a Section 509(a)(3) Supporting Organization? Can a Section 501(c)(3) organization avoid private foundation status by supporting other than a charity, such as a Section 501(c)(6) organization?

On July 1, 2022, the IRS, Director of Exempt Organizations issued an array of final adverse determinations with respect to organizations seeking exemption under 26 U.S.C. sections 501(c)(3), 501(c)(4), and 501(c)(7).

In the Child Tax Labor Case, the U.S. Supreme Court ruled that a purported "tax" was really a "penalty" and therefore an unconstitutional exercise of Congress's power to tax.

Kyle Simpson and Christen Simpson, husband and wife (the Simpsons), were equal shareholders in a wholly owned S corporation. Through S Corp, Mr. Simpson developed open-source software.

Taxpayers routinely resolve their tax controversy matters without resort to litigation. Indeed, good tax professionals will often seek to avoid costly and time-consuming...

On March 1, 2022, the IRS published its 129-page Exempt Organizations Technical Guide TG 62 Excise Taxes on Taxable Expenditures.

This Insights blog addresses the aftermath of the monumental U.S. Supreme Court opinion of Bostock v. Clayton County, 140 S.Ct. 1731 (June 15, 2020) and the ongoing collision of the right...

December was a bit of a slow month on the Texas tax front.

In an "applicable asset acquisition," the sale of the assets of a business may be subject to certain allocation and reporting requirements for federal income tax purposes.

One of the more complicated areas involving Texas sales and use tax is the taxation of various new construction and real property repair and remodeling services.

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.