June 12, 2026
2026-06-15 Trusts and the New Section 68
A discussion of the impact of new Section 68 on trusts and the JCT's Blue Book Footnote 102, IRS previews upcoming Section 25F credit guidance and more.
Episodes
100
Latest episode
Jun 2026
Language
EN-US
About the show
Weekly update on federal income tax developments
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June 7, 2026
2026-06-08 An Inconsistent Tale of Two ERC Court Rulings
Two decisions on the ERC and what is a partial suspension completely disagree on the level of causation that must be shown related to a government order, yet another conservation easement taxpayer loss and more.
May 31, 2026
2026-06-01 More Details on the Activation of Trump Accounts
This week we look at: Procedural Timeliness & Automatic Extensions Spousal IRA Rollovers Through Estates and Trusts Collateral Estoppel and the "Innocent" Spouse Improper Corporate Deductions and Fraud Implementation of "Trump Accounts" 2027 Inflation Adjustments (HSA, HRA, DPCSA)An audio only version of this week’s update can be streamed or downloaded below. 2026-06-01 More Details on the Activation of Trump Accounts Edward K. Zollars, CPA (Arizona) Download PDFs with the slides and this week’s articles can be downloaded via the links below:2026-06-01 Current Federal Tax DevelopmentsSlides
May 25, 2026
2026-05-25 IRS Prepares to Challenge Kwong After Limited AOD on Abdo
IRS (barely) acquiesces in case of Abdo but will appeal Kwong, House passes an bill to reverse Supreme Court's Zuch decision and more.
May 17, 2026
2026-05-18 If a Client Claims Charitable Contributions You Must Understand the CWA Rules
Failure to follow CWA rules eliminate all of a charitable contribution deduction, IRS announces syndicated conservation easement settlement initiative, and more.
May 10, 2026
2026-05-11 The Expensive Lost White Receipt and Certified Mailing
Yet another syndicated conservation easement taxpayer loss in Tax Court, the FTB loses an attempt to tax an out of state physician and more.
May 3, 2026
2026-05-04 Treasury Previews Upcoming 280E Medical Marijuana Guidance
Treasury and IRS previews medical marijuana Section 280E guidance upcoming, the House passes 9 bipartisan tax bills, ERC statute of limitations extension guidance for refund claims and more
April 25, 2026
2026-04-27 No More 280E for State-Legal Medical Cannabis Businesses
DEA rescthedules state-legal medical marijuana, but recreational cannabis stays on Schedule III (and 280E issues continue for those businesses), Seventh Circuit finds claim of right can be used to exclude income from taxation and more.
April 19, 2026
2026-04-20 Final Regulations Issued on Qualified Tip Income
IRS releases final regulations on qualified tip income, taxpayer finds that getting no cash from a surrendered life insurance policy doesn't necessarily mean no tax issues and more.
March 22, 2026
2026-03-23 Claim of Right and the Correct Tax Year
Claim of right issue dooms ability to offset repayment of social security benefits, ERC litigant loses case on appeal and more.
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