Podcast Analysis: The U.S. Tax Court decision in PPL Corporation & Subsidiaries v. Commissioner

On this edition, Elizabeth Sweigart and Lynn Loden discuss the distinctive aspects of the U.S. Tax Court's recent decision in PPL Corporation & Subsidiaries v. Commissioner and the holding's potential impact on uncertain tax position reporting preparation. Ms. Sweigart and Mr. Loden examine...

Podcast Analysis: The U.S. Tax Court decision in PPL Corporation & Subsidiaries v. Commissioner

On this edition, Elizabeth Sweigart and Lynn Loden discuss the distinctive aspects of the U.S. Tax Court's recent decision in PPL Corporation & Subsidiaries v. Commissioner and the holding's potential impact on uncertain tax position reporting preparation. Ms. Sweigart and Mr. Loden examine...

Preserving the Deceased Spousal Unused Exclusion Amount for the Surviving Spouse: IRC Section 2010(c) and Notice 2011-82

By Diane L. Mutolo INTRODUCTION: The Tax Relief Unemployment Insurance Reauthorization and Job Creation Act of 2010 amended IRC Section 2010(c) to allow, after December 31, 2010, a surviving spouse to increase his or her applicable exclusion amount by the deceased spouse's unused exclusion amount...

Preserving the Deceased Spousal Unused Exclusion Amount for the Surviving Spouse: IRC Section 2010(c) and Notice 2011-82

By Diane L. Mutolo INTRODUCTION: The Tax Relief Unemployment Insurance Reauthorization and Job Creation Act of 2010 amended IRC Section 2010(c) to allow, after December 31, 2010, a surviving spouse to increase his or her applicable exclusion amount by the deceased spouse's unused exclusion amount...