2023-04-03 EV Battery Rules Released
This week we look at:
IRS announces non-acquiescence in Tax Court case on taxpayer asserting substance over form
IRS highlights bad tax advice on social media
IRS rules that assets held in intentionally defective grantor trust do not obtain date of death basis
IRS releases proposed battery regulations for new EV credits
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The slides and citations for this week cna be downloaded below: