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Rev. Rul. 2023-2

2 posts

Tax

Nov 18, 2023

Structure of the Internal Revenue Code

When talking about the Internal Revenue Code (IRC), knowing where you are and...

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Tax

Nov 15, 2023

An Unexpected Meaning of Bequest in Black's Law Dictionary Sheds New Light on the IRS's No-Basis Adjustment Ruling for Irrevocable Trusts

In a surprising twist, the dictionary the IRS relies on as an authority for Rev. Rul. 2023-2 allows taxpayers to reach a different conclusion....

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