Morison Cogen LLP

Accounting, Audit & Tax Services

Client Portal | Secure Upload267.440.3000

  • Home
  • About Us
    • What We Do
    • Why Choose Us
    • Partners
    • Managers
    • Partners Emeritus
  • Services
    • Accounting
    • Audit
    • Tax
    • Financial Management
  • News and Posts
    • Business
    • Employer
    • ETRA
    • Federal Tax Posts
    • Individual Tax
    • Not for Profit
    • Small Business Tax
    • Featured
  • Contact Us Today
    • Join Our Mailing List
  • Morison Global

December 21, 2019

The U.S. Tax Court has ruled that amounts received by a Russian scientist from a U.S. company to do research for the U.S. Department of Energy were similar to a grant or allowance as described in the U.S.-Russia Tax Treaty. Therefore, they were exempt from U.S. tax. The scientist testified that his wages were much like those for a grant because the funding was earmarked specifically for him. And under the treaty the United States has with Russia, such payments are exempt from tax. (Baturin, 153 TC No. 10)

12_19_19_507399793_ftnp_560x292_1.jpg

Filed Under: Federal Tax Posts

Recent News and Posts

Do you qualify for the QBI deduction? And can you do anything by year-end to help qualify?

Renting to a relative? Watch out for tax traps

2023 tax calendar

5 benefits of outsourcing your accounting needs

Tips to help prevent accounting and tax errors

News and Posts by Category

  • Business
  • Employer
  • ETRA
  • Featured
  • Federal Tax Posts
  • Individual Tax
  • Not for Profit
  • Small Business Tax
  • tax
  • Tax Tips

Items of Interest

Merger Announced!

Morison Global Press Release

Tax Planning Guide

Global Tax Insights

Peer Review Letter

CPA-USA Association

Join Our Mailing List

About Morison Cogen

Morison Cogen LLP is a full-service certified public accounting, tax, and business consulting firm serving private and public companies, not-for-profit organizations, and the personal accounting needs of individuals in the U.S. and around the world....read more

Get Connected

Morison Cogen LLP
484 Norristown Road, Suite 100
Blue Bell, PA 19422

P: 267.440.3000
F: 267.440.3001
E: info@morisoncogen.com

Copyright © 2023 Morison Cogen LLP