In Jones, an officially reported case that produces precedent for all taxpayers, the Tax Court ruled that one-on-one training produces a seminar for tax purposes. Before this case, most tax professionals would not have assigned seminar status to one-on-one training.
The two-person seminar creates tax planning possibilities.
Example. Two dentists travel to Orlando to discuss and debate a patient treatment. The daily meetings last a little over four hours and qualify the days as business days. The discussions are intended ... Log in to view full article.
