Topic
Constructive Receipt
5 published works
Agricultural Law and Taxation Blog
The Use of Deferred Payment Contracts – Specifics Matter
OverviewOn this blog, I rarely repeat the coverage of an issue that I have already addressed. The only exception to that basic rule is when there is a major development…
Texas Bar Blog
Guest blog: Three tax tips for every lawyer
1. Constructive Receipt and Lawyer Trust Accounts Lawyers often face constructive receipt tax issues, whether they know it or not. Constructive receipt—a tax term used to determine when a taxpayer…
Law on Purpose
Thinking of Crowdfunding Your Project? Beware – the Taxman Cometh
By Julie Treppa
The IRS Office of Chief Counsel recently released Information Letter 2016-0036 in response to questions regarding the taxation of crowdfunding revenue. In it the IRS concluded that crowdfunding revenue is taxable…
De Novo
Whitehead Revisited
By Jay O'Keeffe
The Supreme Court's revised opinion gets to the right result for the right reason.
Nonprofit Law Prof Blog
Constructive Receipt and Charitable Contributions in the Paul McCartney v. Heather Mills Case: Judge doubts Mills’ Charity Work For Lack of Documentation
The media can be voyeuristic, let's admit, because all of us are voyeuristic. The media gives us what we want. Ok, I admit it. I've been reading the judge's ruling…