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" ... A message from an alarmed friend arrives via any communication app from Twitter to WhatsApp to iOS Messages. It carries a dire warning on the Coronavirus or an alert of a major COVID-19 news story. The Tube is about to close in London. The feds are going to shut the financial institutions to avoid a run on the banks. New York is about to disallow all automotive traffic. ... "
" ... Commissioners can allow or disallow users access to individual settings for Heat Seeker, Ball Hawk and Switch assist. These are all handicapping tools that can allow for people of a lesser skill level to play in leagues with more experienced players. ... "
" ... Many preparers miss the deadline for filing a Section 475 election statement and Form 3115 (Change in Accounting Method). Any misstep invites the IRS to disallow Section 475. Read recent trader tax court cases on my blog, including on Poppe, Assaderaghi, Nelson, and Endicott. ... "
" ... That logical fallacy, of course, is that as long as the NCAA rules continue to disallow college athletes from signing endorsement deals, one cannot earnestly say that college athletes are prioritizing these deals over academics. They are not even permissibly entering these deals. ... "
" ... This proposal would disallow the deduction of the costs of tax planning, return preparation, tax audits, litigation, collection, and refunds. Payments to tax experts - including in-house experts - and the costs of tax litigation would be disallowed in full. An intermediate remedy - denying 25 percent of the costs - would apply to investment planning and structuring by professionals who are not tax specialists and when the work is not primarily tax-related but tax issues are present. ... "