Tax Court Christmas Donkeys – A Present For Taxpayers With Losing Side Gigs

little gray donkey in a green pasture getty Judge Urda picked the shortest day of the year to issue an opinion that can serve as a Christmas present to taxpayers vulnerable to Code Section 183, the hobby loss rule. William R. Huff TCM 2021-140 is the first, and likely the only, taxpayer victory in a Section …

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