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 [...]
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
Options to Purchase Real Property
Using an Option to Defer Tax ConsequencesIn a typical option [...]
Gift Taxes-Detailed Discussion
The Federal Gift Tax If you make very large gifts [...]
Expatriates
Expatriates & SourcingExpatriatesThe tax code provides an exemption for expatriates [...]
Corporations and Branches
I will elaborate on the following areas: Difference between a [...]
Qualified Business Income Deduction-Introduction
New deduction for pass-through income. Generally for tax years beginning [...]