Gift Taxes-Medical and Tuition Planning Strategy
If you or a well-off relative are facing the gift [...]
Exchanges Involving Pass-through Entities
Exchanges Involving Pass-through Entities There is some controversy over what [...]
Gift Taxes-Detailed Discussion
The Federal Gift Tax If you make very large gifts [...]
1245 and 1250 Depreciation Recapture
Section 1245 and 1250 Recapture If property subject to Section [...]
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 [...]