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Internal Revenue Code (IRC) Contract Terms Tax Planning

Miller Canfield

The Tax Court Recently Decides Two Research Credit Cases: One Favorable on Funding (Smith) and One Unfavorable on the Four-Part...

Miller Canfield on

Taxpayers had mixed success in two recent research credit cases in the United States Tax Court. In Smith v. Commissioner, the taxpayer was an architectural firm....more

Holland & Knight LLP

Tax Considerations for Amending Commercial Leases Under Section 467 of the Code

Holland & Knight LLP on

The coronavirus (COVID-19) health crisis and associated economic downturn is expected to have a significant impact on commercial real estate lessees, as their ability to attract in-person customers and otherwise generate...more

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