Hobby losses expenses effectively nondeductible

June 5, 2023

Stay up to date on federal tax developments with this weekly tax podcast by Ed Zollars, CPA-AZ.

  • Fourth Circuit does not agree with view expressed by Seventh Circuit in Menard, Inc. that C corporation reasonable compensation only depends on a reasonable return to investors
  • Eleventh Circuit holds that “hobby loss” expenses under §183 are miscellaneous itemized deductions
  • Elderly attorney had reasonable cause for failure to file payroll tax returns and timely pay payroll tax liabilities


Federal Tax Developments 6/5/2023

View all News