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.

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