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 [...]
Branch Profits and FIRPTA
Branch Profits Tax and FIRPTA Where we are to date: [...]
Converting Your Personal Residence to Rental Property
If you have decided to move to another residence, but [...]
How to beat the reduced federal tax deduction for state taxes
C corporations cause double taxation for business owners, so you [...]
Qualified Business Income Deduction-Detailed Discussion
Individuals who are sole proprietors, partners in partnerships, members in [...]
QBI Rental Real Estate Safe Harbor
Section 199A - Rental Real Estate Safe HarborThe availability of [...]
Residency
ResidencyTwo Different Tax Regimes: US persons and Non-US personsU.S. persons [...]
Subpart F Income
Subpart F Income When a US person owns shares in [...]
Controlled Foreign Corporations (CFCs)
Controlled Foreign Corporations Now we are going to switch focus [...]