Investments and the Capital Gains Rules
I. CAPITAL GAIN PROVISIONS – THE RULES (IRC § 1(H)) The following rates apply to individuals, estates and ...
Alternative Minimum Tax of Individuals
“The AMT applies to taxpayers who have certain types of income that receive favorable treatment, or who qualify ...
Education Reform – Tax Changes
Education IRAs are expanded under the 2001 Tax Act effective January 1, 2002. Because of the broad scope of ...
Analysis of Tax Preparer Penalties for Non Tax Lawyers
§6694, as amended by the Small Business Act, now applies to the universe of paid tax advisers and ...
Nondischargeability of Taxes in Bankruptcy
The interplay between the Internal Revenue Code (Title 26) and the Bankruptcy Code (Title 11) is often confusing ...
Beyond the A/B Trust: Advanced Estate Planning Techniques
I. IRREVOCABLE TRUSTS Functions. An irrevocable trust can shift property value and income to: Build an educational fund ...
The Patentability of Tax Advice – Tax Strategies
The patenting of tax advice and tax strategies raises a number of difficult policy and practical issues. While ...
Tax Patents
From a public policy standpoint, it is inadvisable to allow tax patents because: They adversely impact the public’s ...
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