Using IRS Form 843 for Abatements

The IRS regularly tacks on penalties wherever they can. Did [...]

Using IRS Form 843 for AbatementsEstepan2020-06-25T15:54:01-07:00

Debt Cancellation Tax Consequences

Financially distressed borrowers may have some or all of their [...]

Debt Cancellation Tax Consequencesha4t&bjw#12020-06-25T11:54:55-07:00

Partnership Special Allocations

One of the advantages of operating a business as a [...]

Partnership Special AllocationsEstepan2020-06-17T09:42:57-07:00

Change In Ownership Exclusions

Change of ownership exclusions. Change of ownership does not include: [...]

Change In Ownership Exclusionsha4t&bjw#12020-04-03T13:24:34-07:00

Gift Taxes-Detailed Discussion

The Federal Gift Tax If you make very large gifts [...]

Gift Taxes-Detailed Discussionha4t&bjw#12020-04-03T12:28:55-07:00

1245 and 1250 Depreciation Recapture

Section 1245 and 1250 Recapture If property subject to Section [...]

1245 and 1250 Depreciation Recaptureha4t&bjw#12020-04-02T07:57:15-07:00

Reporting Requirements-Entity Change in Ownership

Form BOE-100-B, Statement of Change in Control and Ownership of [...]

Reporting Requirements-Entity Change in Ownershipha4t&bjw#12020-04-01T15:13:47-07:00

Gift Taxes-Even More Detail

The Gift Tax OVERVIEW If you give people a lot [...]

Gift Taxes-Even More Detailha4t&bjw#12020-04-03T12:27:52-07:00

Basis and Holding Period of Property Acquired in 1031 Exchange

Basis of Property Received If an exchange is taxable under [...]

Basis and Holding Period of Property Acquired in 1031 Exchangeha4t&bjw#12020-04-03T10:38:30-07:00

Trusts: Change in Ownership and Reassessment

Trusts: Irrevocable and Revocable 1. Transfer of Property to TrustGenerally, a [...]

Trusts: Change in Ownership and Reassessmentha4t&bjw#12020-04-01T15:13:47-07:00