This week we look at:

Denham Outlines Its Criticisms of the Tax Court’s Use of the Functional Analysis Test for Limited Partners with the First Circuit Court of Appeals
Disguised Sales and Sham Partnerships: A Comprehensive Review of PICCIRC, LLC v. Commissioner
Judicial Examination of State Charitable Tax Credit Programs and Federal Deductibility
The Second Circuit Clarifies Tax Court Filing Deadlines: Implications for Practitioners
Understanding New Clean Electricity Credit Termination Rules Impact of IRS Notice 2025-42 on Wind and Solar Facilities

An audio only version of this week’s broadcast can be streamed or downloaded below:

A PDF file with this week’s articles on the updates can be downloaded below;