Tag Archives: Season’s Greetings!

Our Holiday Gift to You – Rev. Proc. 97-13, as Modified and Amplified, In a Single Document

It has now been almost two months since the IRS issued Notice 2014-67 and the initial euphoria of tax lawyers across the country has begun to wane.  (To relive that excitement, please visit our posts of October 24, October 28 and November 5, reporting the new opportunities created by this Notice.)  Today we return to … Continue Reading