By Terry Philip Segal and Michael M. Mustokoff At present, many American taxpayers who have or had undeclared UBS Swiss bank accounts, as well as undisclosed accounts in other foreign banks, run a risk of criminal prosecution or...
Investments: June 2010 Archives
By: Ori Bash, ASAIn Ludwick v. Comm'r, TC Memo 2010-104, the Service struck a major blow for its favored approach to undivided interests, not only winning acceptance of its "cost to partition" approach, but winning the argument on most of...