David Burton
February 24, 2014
This article was first published by Bloomberg BNA Daily Tax Report on February 24, 2014 In Private Letter Ruling 201404007, released Jan. 24, the Internal
IRS Blesses TRAC Lease Securitization
Salesman Penalized for ‘Placed in Service' Interpretation
David Burton
February 17, 2014
The Tax Court published an opinion that cautions taxpayers against being too innovative in their interpretation of this term of art.