Top Stories published by Whatever Source Derived in December of 2017

Congress Fumbles the Ball on Section 4960 (Guest Post by Ellen Aprill)

[Note: This guest post is written by Ellen P. Aprill, who holds the John E. Anderson chair in tax law at Loyola Law School, Los Angeles. Read more of her work here. Follow her on Twitter at @ellenaprill. ]


The House-Senate Tax Conference: A Byrd’s Eye View (with Ellen Aprill)

[This post is co-authored with Ellen Aprill, who holds the John E. Anderson chair in tax law at Loyola Law School, Los Angeles. Follow her on Twitter: @ellenaprill.]


Assessing the IRS’s Guidance on Prepaid Property Taxes

Victor Thuronyi has a great post over at The Surly Subgroup analyzing the IRS’s new guidance on the deductibility of prepaid property taxes. The IRS’s advisory says that “[a] prepayment of anticipated real property taxes that have not…