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S corporation denied charitable deduction for bargain land sale to town: The company received a favorable rezoning of other land it owned as part of the land sale, which was a benefit not taken into account in determining the charitable deduction, the Tax Court held

• Authors : Bonner, Paul

Subjects: *SALE of business enterprises; *SUBCHAPTER S corporations; *NEGOTIATION

• Source: Journal of Accountancy. Jan2024, Vol. 237 Issue 1, p31-33. 3p.

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Petition was 11 seconds too late, Tax Court holds: The statutory period to electronically file a petition may be extended for system outages or general inaccessibility but not for errors or problems unique to the filer, the court explains.

• Authors : Bonner, Paul

• Source: Journal of Accountancy. 2023, Vol. 236, Issue 3, pages. 2

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Practical advice on current issues.

• Authors : Bonner, Paul

• Source: The Tax Adviser. 2022, Vol. 53, Issue 9, pages. 12

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2022 tax software survey: CPAs assess how their return preparation products performed.

• Authors : Bonner, Paul

• Source: The Tax Adviser. 2022, Vol. 53, Issue 8, pages. 6

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Ninth Circuit reverses its earlier holding in Seaview Trading: Rehearing the case en banc, the court determines that an LLC's faxed and subsequently mailed copy of its late return were not filings that started an adjustment limitation period.

• Authors : Bonner, Paul

• Source: Lucas v. Pilliod Lumber Co. 281 U.S. 245 (1930)Journal of Accountancy. 2023, Vol. 235, Issue 6, pages. 2

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Analysis of and reflections on recent cases and rulings.

• Authors : Beavers, James A.; Bonner, Paul

• Source: The Tax Adviser. 2022, Vol. 53, Issue 7, pages. 5

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Damages limited in IRS' willful violation of bankruptcy discharge.

• Authors : Bonner, Paul

• Source: Williams-McAuliffe, In re No. 3:16-BK-00110 (Bankr. N.D.W. Va. May 26, 2022)Journal of Accountancy. 2022, Vol. 234, Issue 3, pages. 3

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IRS agent's receipt of a copy of an LLC's return constitutes its filing, Ninth Circuit holds.

• Authors : Bonner, Paul

• Source: Journal of Accountancy. 2022, Vol. 234, Issue 2, pages. 3

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Spotlight on tax season: Families get new relief in returns for 2021.

• Authors : Bonner, Paul

• Source: Journal of Accountancy. 2022, Vol. 233, Issue 1, pages. 5

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2021 tax software survey: How the return preparation products stacked up.

• Authors : Bonner, Paul

• Source: The Tax Adviser. 2021, Vol. 52, Issue 9, pages. 7

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