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1. Ensuring Business Activity Classification: Lessons from the Tax Court's Decision in Whatley

Author

Cook, John K., Easterday, Kathryn, and Webber, Sarah

Subjects
Southern States Bank -- Taxation -- Human resource management, Banking industry -- Human resource management, Beef cattle -- Taxation, Taxation, Banking industry, Company personnel management, Banking, finance and accounting industries, Business
Abstract

IN BRIEF Individuals often contend that their hobbies have a profit motive in order to obtain a more favorable tax outcome. But when such disputes reach Tax Court, the IRS [...]

Published
2023

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