https://vimeo.com/441671392
https://www.currentfederaltaxdevelopments.com/podcasts/2020/7/26/2020-07-27-third-time-to-court-on-conservation-easement
This week we look at:
- Discussions continue on fourth COVID bill in the Senate
- SBA announces the agency will begin accepting lender's documents for PPP loan forgiveness on August 10 (maybe)
- IRS releases percentages for the premium tax credit for 2021
- IRS position taken for strategic reasons in another conservation easement case doesn't bind the agency in a case with an unrelated taxpayer
- Second Circuit agrees with Tax Court that property was not used in a trade or business