<br />
MICHIGAN<br />
BAR JOURNAL<br />
NOVEMBER 2023<br />
Tax Law<br />
• Jury trials against the government<br />
in federal district court<br />
• Tax considerations when selling<br />
a privately owned C corporation<br />
• Employee retention tax credit audits<br />
• F reorganization benefits<br />
• Private benefit doctrine and<br />
tax-exempt entities<br />
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– <a title="Michigan Bar Journal November 2023 page 1" href="http://viewer.zmags.com/publication/214432e2?page=1"> MICHIGAN BAR JOURNAL NOVEMBER 2023 Tax Law</a>
<a title="Michigan Bar Journal November 2023 page 2" href="http://viewer.zmags.com/publication/214432e2?page=2"> The #1 Rated Law Practice Management Software Str</a>
<a title="Michigan Bar Journal November 2023 page 3" href="http://viewer.zmags.com/publication/214432e2?page=3"> The best-run law firms use Clio. We have been </a>
<a title="Michigan Bar Journal November 2023 page 4" href="http://viewer.zmags.com/publication/214432e2?page=4"> ICLE’S PREMIUM PARTNERSHIP Save Time with Advice </a>
<a title="Michigan Bar Journal November 2023 page 5" href="http://viewer.zmags.com/publication/214432e2?page=5"> 03 MICHIGAN BAR JOURNAL | NOVEMBER 2023 </a>
<a title="Michigan Bar Journal November 2023 page 6" href="http://viewer.zmags.com/publication/214432e2?page=6"> 12 41 42 46 48 52 MICHIGAN NO</a>
<a title="Michigan Bar Journal November 2023 page 7" href="http://viewer.zmags.com/publication/214432e2?page=7"> REFER YOUR INJURY CASES TO BUCKFIRE LAW FIRM O</a>
<a title="Michigan Bar Journal November 2023 page 8" href="http://viewer.zmags.com/publication/214432e2?page=8"> 06 MICHIGAN BAR JOURNAL |</a>
<a title="Michigan Bar Journal November 2023 page 9" href="http://viewer.zmags.com/publication/214432e2?page=9"> RECENTLY RELEASED SS EE RR VV II NN GG HH EE AA </a>
<a title="Michigan Bar Journal November 2023 page 10" href="http://viewer.zmags.com/publication/214432e2?page=10"> 08 MICHIGAN BAR JOURNAL |</a>
<a title="Michigan Bar Journal November 2023 page 11" href="http://viewer.zmags.com/publication/214432e2?page=11"> 09 MICHIGAN BAR JOURNAL | NOVEMBER 2023 IN BRIE</a>
<a title="Michigan Bar Journal November 2023 page 12" href="http://viewer.zmags.com/publication/214432e2?page=12"> 10 MICHIGAN BAR JOURNAL |</a>
<a title="Michigan Bar Journal November 2023 page 13" href="http://viewer.zmags.com/publication/214432e2?page=13"> IN MEMORIAM JOHN P. BARIL, P10432, of East Lansi</a>
<a title="Michigan Bar Journal November 2023 page 14" href="http://viewer.zmags.com/publication/214432e2?page=14"> 12 MICHIGAN BAR JOURNAL |</a>
<a title="Michigan Bar Journal November 2023 page 15" href="http://viewer.zmags.com/publication/214432e2?page=15"> of a judicial system. This trust must, of course,</a>
<a title="Michigan Bar Journal November 2023 page 16" href="http://viewer.zmags.com/publication/214432e2?page=16"> Lawyer Referral Service helps people find att</a>
<a title="Michigan Bar Journal November 2023 page 17" href="http://viewer.zmags.com/publication/214432e2?page=17"> Bar Association awarded the State Bar of Michigan</a>
<a title="Michigan Bar Journal November 2023 page 18" href="http://viewer.zmags.com/publication/214432e2?page=18"> Statement of Ownership, Management, an</a>
<a title="Michigan Bar Journal November 2023 page 19" href="http://viewer.zmags.com/publication/214432e2?page=19"> Promotes the professionalism of lawyers; advocate</a>
<a title="Michigan Bar Journal November 2023 page 20" href="http://viewer.zmags.com/publication/214432e2?page=20"> Jury trials forbidden in most suits against t</a>
<a title="Michigan Bar Journal November 2023 page 21" href="http://viewer.zmags.com/publication/214432e2?page=21"> or any other act of Parliament, relating to the t</a>
<a title="Michigan Bar Journal November 2023 page 22" href="http://viewer.zmags.com/publication/214432e2?page=22"> 20 MICHIGAN BAR JOURNAL |</a>
<a title="Michigan Bar Journal November 2023 page 23" href="http://viewer.zmags.com/publication/214432e2?page=23"> ENDNOTES 1. 28 U.S. Code §2402. 2. 289 F.2d 46 (2</a>
<a title="Michigan Bar Journal November 2023 page 24" href="http://viewer.zmags.com/publication/214432e2?page=24"> Tax considerations when selling a privately owned</a>
<a title="Michigan Bar Journal November 2023 page 25" href="http://viewer.zmags.com/publication/214432e2?page=25"> • The stock must be held by the shareholder for</a>
<a title="Michigan Bar Journal November 2023 page 26" href="http://viewer.zmags.com/publication/214432e2?page=26"> 24 MICHIGAN BAR JOURNAL |</a>
<a title="Michigan Bar Journal November 2023 page 27" href="http://viewer.zmags.com/publication/214432e2?page=27"> the last five years.30 The 20% excise tax is only </a>
<a title="Michigan Bar Journal November 2023 page 28" href="http://viewer.zmags.com/publication/214432e2?page=28"> Potential audits of the employee retentio</a>
<a title="Michigan Bar Journal November 2023 page 29" href="http://viewer.zmags.com/publication/214432e2?page=29"> An employer is eligible for a credit for a calend</a>
<a title="Michigan Bar Journal November 2023 page 30" href="http://viewer.zmags.com/publication/214432e2?page=30"> 28 MICHIGAN BAR JOURNAL |</a>
<a title="Michigan Bar Journal November 2023 page 31" href="http://viewer.zmags.com/publication/214432e2?page=31"> without the supplier’s product and the supplier w</a>
<a title="Michigan Bar Journal November 2023 page 32" href="http://viewer.zmags.com/publication/214432e2?page=32"> 30 MICHIGAN BAR JOURNAL |</a>
<a title="Michigan Bar Journal November 2023 page 33" href="http://viewer.zmags.com/publication/214432e2?page=33"> DEADLINE NOVEMBER 30 RENEW YOUR LICENSE TODAY mic</a>
<a title="Michigan Bar Journal November 2023 page 34" href="http://viewer.zmags.com/publication/214432e2?page=34"> How an F reorganization can benefit the sale of a</a>
<a title="Michigan Bar Journal November 2023 page 35" href="http://viewer.zmags.com/publication/214432e2?page=35"> The principal problem buyers face in a stock sale</a>
<a title="Michigan Bar Journal November 2023 page 36" href="http://viewer.zmags.com/publication/214432e2?page=36"> 34 MICHIGAN BAR JOURNAL |</a>
<a title="Michigan Bar Journal November 2023 page 37" href="http://viewer.zmags.com/publication/214432e2?page=37"> INNOVATIVE PHILANTHROPIC SOLUTIONS FOR CLIENTS A</a>
<a title="Michigan Bar Journal November 2023 page 38" href="http://viewer.zmags.com/publication/214432e2?page=38"> The private benefit doctrine and tax-exempt en</a>
<a title="Michigan Bar Journal November 2023 page 39" href="http://viewer.zmags.com/publication/214432e2?page=39"> emptions under §501(c)(3), while others operate u</a>
<a title="Michigan Bar Journal November 2023 page 40" href="http://viewer.zmags.com/publication/214432e2?page=40"> 38 MICHIGAN BAR JOURNAL |</a>
<a title="Michigan Bar Journal November 2023 page 41" href="http://viewer.zmags.com/publication/214432e2?page=41"> 12. Revenue Procedure 68-19, 1968-1 CB 810, Janua</a>
<a title="Michigan Bar Journal November 2023 page 42" href="http://viewer.zmags.com/publication/214432e2?page=42"> The State Bar of Michigan Alternative Dispute Res</a>
<a title="Michigan Bar Journal November 2023 page 43" href="http://viewer.zmags.com/publication/214432e2?page=43"> 41 MICHIGAN BAR JOURNAL | NOVEMBER 2023 PLAIN LAN</a>
<a title="Michigan Bar Journal November 2023 page 44" href="http://viewer.zmags.com/publication/214432e2?page=44"> 42 MICHIGAN BAR JOURNAL |</a>
<a title="Michigan Bar Journal November 2023 page 45" href="http://viewer.zmags.com/publication/214432e2?page=45"> FRE 803, 804, 805, 806, and 807. The exceptions a</a>
<a title="Michigan Bar Journal November 2023 page 46" href="http://viewer.zmags.com/publication/214432e2?page=46"> 44 MICHIGAN BAR JOURNAL </a>
<a title="Michigan Bar Journal November 2023 page 47" href="http://viewer.zmags.com/publication/214432e2?page=47"> ICLE’S PREMIUM PARTNERSHIP Save Time with Samples</a>
<a title="Michigan Bar Journal November 2023 page 48" href="http://viewer.zmags.com/publication/214432e2?page=48"> 46 MICHIGAN BAR JOURNAL |</a>
<a title="Michigan Bar Journal November 2023 page 49" href="http://viewer.zmags.com/publication/214432e2?page=49"> • Capability of the financial institution or firm </a>
<a title="Michigan Bar Journal November 2023 page 50" href="http://viewer.zmags.com/publication/214432e2?page=50"> 48 MICHIGAN BAR JOURNAL |</a>
<a title="Michigan Bar Journal November 2023 page 51" href="http://viewer.zmags.com/publication/214432e2?page=51"> PROFESSIONAL LIABILITY IN THE EVENT OF A CLAIM In</a>
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<a title="Michigan Bar Journal November 2023 page 54" href="http://viewer.zmags.com/publication/214432e2?page=54"> 52 MICHIGAN BAR JOURNAL |</a>
<a title="Michigan Bar Journal November 2023 page 55" href="http://viewer.zmags.com/publication/214432e2?page=55"> The Federal Tax Developments Tracker does not hav</a>
<a title="Michigan Bar Journal November 2023 page 56" href="http://viewer.zmags.com/publication/214432e2?page=56"> 54 MICHIGAN BAR JOURNAL |</a>
<a title="Michigan Bar Journal November 2023 page 57" href="http://viewer.zmags.com/publication/214432e2?page=57"> gling attorneys get well. While this has been — a</a>
<a title="Michigan Bar Journal November 2023 page 58" href="http://viewer.zmags.com/publication/214432e2?page=58"> 56 MICHIGAN BAR JOURNAL </a>
<a title="Michigan Bar Journal November 2023 page 59" href="http://viewer.zmags.com/publication/214432e2?page=59"> 57 MICHIGAN BAR JOURNAL | NOVEMBER 2023 REPR</a>
<a title="Michigan Bar Journal November 2023 page 60" href="http://viewer.zmags.com/publication/214432e2?page=60"> 58 MICHIGAN BAR JOURNAL </a>
<a title="Michigan Bar Journal November 2023 page 61" href="http://viewer.zmags.com/publication/214432e2?page=61"> 2023 Stephen H. Schulman Outstanding Business Law</a>
<a title="Michigan Bar Journal November 2023 page 62" href="http://viewer.zmags.com/publication/214432e2?page=62"> 60 MICHIGAN BAR JOURNAL </a>
<a title="Michigan Bar Journal November 2023 page 63" href="http://viewer.zmags.com/publication/214432e2?page=63"> individual’s range of movement. A court may consi</a>
<a title="Michigan Bar Journal November 2023 page 64" href="http://viewer.zmags.com/publication/214432e2?page=64"> 62 MICHIGAN BAR JOURNAL </a>
<a title="Michigan Bar Journal November 2023 page 65" href="http://viewer.zmags.com/publication/214432e2?page=65"> regard to the use of restraints on juveniles, “I </a>
<a title="Michigan Bar Journal November 2023 page 66" href="http://viewer.zmags.com/publication/214432e2?page=66"> 64 MICHIGAN BAR JOURNAL </a>
<a title="Michigan Bar Journal November 2023 page 67" href="http://viewer.zmags.com/publication/214432e2?page=67"> Act, 34 USC 30301 et seq., the conditions of confi</a>
<a title="Michigan Bar Journal November 2023 page 68" href="http://viewer.zmags.com/publication/214432e2?page=68"> 66 MICHIGAN BAR JOURNAL </a>
<a title="Michigan Bar Journal November 2023 page 69" href="http://viewer.zmags.com/publication/214432e2?page=69"> c. the Board of Commissioners of the State Bar of</a>
<a title="Michigan Bar Journal November 2023 page 70" href="http://viewer.zmags.com/publication/214432e2?page=70"> 68 MICHIGAN BAR JOURNAL </a>
<a title="Michigan Bar Journal November 2023 page 71" href="http://viewer.zmags.com/publication/214432e2?page=71"> 69 MICHIGAN BAR JOURNAL | NOVEMBER 2023 CLASSI</a>
<a title="Michigan Bar Journal November 2023 page 72" href="http://viewer.zmags.com/publication/214432e2?page=72"> OFFICE SPACE OR VIRTUAL SPACE A</a>
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