Debt Cancellation Tax Consequences
Financially distressed borrowers may have some or all of their [...]
Partnership Special Allocations
One of the advantages of operating a business as a [...]
Sourcing Rules Examples
Source Rules for Income I/ Interest: Rule: Residence of Payor [...]
Inbound Transactions – Non-Business Income
Inbound Transactions – Non-Business Income Now that we’ve distinguished between [...]
C Corporation Characteristics
Characteristics of a C CorporationThe following is a brief explanation [...]
In Bound Transactions-Business Income
Inbound Transactions – Business Income “Business Income” is income that [...]
Gift Taxes-Introduction
When does the Gift Tax Apply? A gift tax is [...]
Other In Bound Rules
I will elaborate on the following four areas: Capital Gains [...]
Gift Taxes-Medical and Tuition Planning Strategy
If you or a well-off relative are facing the gift [...]
Decision Tree
Decision Tree 1: Inbound TransactionsAnalysis for Foreign Persons or Foreign [...]