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Who Gives A CRAT About Certain Tax-Planning Strategies? The IRS.
The IRS, applying steady if not increasing pressure, added the CRATs strategy to its “Dirty Dozen” list for 2023.
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Big Win for Investors Facing Listed Transaction Penalties for Conservation Easements | Polsinelli
On November 9, 2022, in a 15-2 decision, the Tax Court held that the IRS improperly issued Notice 2017-10 in Green Valley Investors, LLC, et al. v. Commissioner of Internal Revenue, 159.
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