Articles From Colin Walsh

CPAR Partnerships Reporting Changes to Forms 1065: The Administrative Adjustment Request By Colin Walsh Federal Taxation, September 2020 A look at the procedures centralized partnership audit regimes must follow to report changes to a previously filed Form 1065 for tax years beginning after Dec. 31, 2017.
Takeaways From Correcting Amendments to Final Opportunity Zone Regulations By Colin Walsh, J.D. Federal Taxation, June 2020 A look at the Treasury Department's recently released correcting amendments to the Final Opportunity Zone Regulations.
FAQs: TCJA Changes to the Deductibility of Meals, Entertainment, and Fringe Benefits By Colin Walsh Federal Taxation, December 2019 Frequently asked questions about the changes to Internal Revenue Code IRC § 274.
Estate of Stuller v. United States: Some lessons for horse-breeding farms By Colin Walsh Federal Taxation, March 2016 A close reading of this case uncovers some important insight regarding the need to consult with experts and who qualifies as such.
Revisiting United States v. Boyle in the e-file era By Colin Walsh Federal Taxation, December 2015 Because many tax returns must now be electronically filed, the precedential weight of Boyle is in question.

Spot an error in your article? Contact Sara Anderson at sanderson@isba.org. For information on obtaining a copy of an article,visit the ISBA Newsletters page.

Select a Different Author