This article was originally published by Bloomberg Tax. You can access the original article here.
Under the “assignment of income doctrine,” an individual who has earned income and is otherwise enti...
In Mayo Clinic v. United States, 997 F.3d 789 (8th Cir. 2021), rev’g, 412 F.Supp.3d 1038 (D. Minn. 2...
You can find the original article published on Bloomberg Tax on June 15, 2022 here.
In recently issued Ltr. Rul. 202204003, the IRS addressed the issue of whether the public recognitio...
