Tax Tips
$225.00
Description
Abstract: This issue’s “Tax Tips” looks at the tax implications of cross-border telecommuting; how to restrict distributions to a beneficiary through a trusteed IRA; and the importance of conducting a cost segregation study before certain asset acquisitions. Citations: Peco Foods, Inc. v. Commissioner, T.C. Memo. 2012-18 (1/17/2012).
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