The taxpayer’s predeceased spouse’s estate failed to timely file an estate return and did not qualify for the safe harbor in Rev. Proc. 2017-34, so its portability election was invalid, the Tax Court ...
As you ransacked your basement in search of holiday decorations, perhaps you came upon boxes of documents from the last ...
Tax refunds are likely going to be supersized in 2026 because of the One Big Beautiful Bill Act, which made major reforms to ...
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