Thought-provokinganalysis and opinion on federal tax issues

Monthly Archives: December 2020

From Procedurally Taxing Blog On Phantom Regulations

December 30, 2020

by Monte A. Jackel

This was posted yesterday on the Procedurally Taxing blog. https://procedurallytaxing.com/. The text is reproduced below. The substance of this blog will be published as a letter to the editor of Tax Notes, Tax Analysts, Fairfax VA, on this coming Saturday/Monday. Introduction  In recently finalized small business accounting regulations (T.D. 9942, Dec. 23, 2020), the IRS and Treasury […]

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Letter to the Editor of Tax Notes on Partnerships and Proposed Conservation Easement Bill

December 13, 2020

by Monte A. Jackel

I published this on December 14, 2020 in Tax Notes https://www.taxnotes.com/tax-notes-federal/partnerships/conservation-easement-bill-does-not-jibe-partnerships/2020/12/14/2d99w on the proposed charitable easement bill limiting the section 170 deduction for partnerships. It is reproduced below. “I write this letter in response to Kristen A. Parillo’s news story titled “House Easement Abuse Bill Contains Break for Historic Buildings” (Dec. 8, 2020). The story summarizes the […]

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