Gift Taxes-Even More Detail
The Gift Tax OVERVIEW If you give people a lot [...]
Basis and Holding Period of Property Acquired in 1031 Exchange
Basis of Property Received If an exchange is taxable under [...]
Residency
ResidencyTwo Different Tax Regimes: US persons and Non-US personsU.S. persons [...]
Bankrupt or Insolvent Intermediaries
Bankrupt or Insolvent Qualified Intermediaries Deferred exchanges frequently are arranged [...]
Expatriates
Expatriates & SourcingExpatriatesThe tax code provides an exemption for expatriates [...]
Controlled Foreign Corporations (CFCs)
Controlled Foreign Corporations Now we are going to switch focus [...]
Corporations and Branches
I will elaborate on the following areas: Difference between a [...]
Bankruptcy Discharge of Taxes-Introduction
Contrary to what you may believe or have heard, most [...]
Sourcing Rules Examples
Source Rules for Income I/ Interest: Rule: Residence of Payor [...]
Qualified Business Income Deduction-Introduction
New deduction for pass-through income. Generally for tax years beginning [...]