Tax Coda

Tax Coda

Tax Coda Weekly Digest — January 11, 2026

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Tax Coda
Jan 11, 2026
∙ Paid

This week centered on enforcement, turning concrete. Courts authorized asset sales, narrowed charitable deductions, upheld criminal convictions, and treated practical control as legal authority.

The IRS clarified technical tests that only matter once money is already moving. The common thread was consequence. Positions stopped being abstract and started…

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