1245 and 1250 Depreciation Recapture
Section 1245 and 1250 Recapture If property subject to Section [...]
Reporting Requirements-Entity Change in Ownership
Form BOE-100-B, Statement of Change in Control and Ownership of [...]
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 [...]
Trusts: Change in Ownership and Reassessment
Trusts: Irrevocable and Revocable 1. Transfer of Property to TrustGenerally, a [...]
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 [...]
Subpart F Income
Subpart F Income When a US person owns shares in [...]
Expatriates
Expatriates & SourcingExpatriatesThe tax code provides an exemption for expatriates [...]
Controlled Foreign Corporations (CFCs)
Controlled Foreign Corporations Now we are going to switch focus [...]