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 [...]
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 [...]
Transfer Pricing and Transfer of Property Outside the US
Transfer Pricing and Transfer of Property Outside the US Transfer [...]
LLC Taxation-Overview
How LLC Members Are TaxedLLC owners report business income and [...]
Like Kind Exchanges of Real Property
Like Kind Exchanges of Real Property