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 [...]
In Bound Transactions-Business Income
Inbound Transactions – Business Income “Business Income” is income that [...]
Other In Bound Rules
I will elaborate on the following four areas: Capital Gains [...]
Decision Tree
Decision Tree 1: Inbound TransactionsAnalysis for Foreign Persons or Foreign [...]
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 [...]
Gift Taxes-Introduction
When does the Gift Tax Apply? A gift tax is [...]
LLC Taxation-Overview
How LLC Members Are TaxedLLC owners report business income and [...]
C Corporation Characteristics
Characteristics of a C CorporationThe following is a brief explanation [...]