Topics American Families Plan Cash in Hand, Tax Deferral, Monetized Installment Sales: No, You Can’t Have It AllThe President’s Recent Tax Proposals: What Do They Mean for Business Owners?Tax Highlights: The American Families Plan Business No Matter How Bad it Gets . . . Pay Your Withholding Taxes?The “Mandated” New York S Corporation Election – Does Investment Income Include Gain from the Sale of Goodwill?A Corporation’s Loss of Capacity and the Tax Court’s Jurisdiction COVID The President’s Recent Tax Proposals: What Do They Mean for Business Owners? Crypto Tax Losses Realized During the Crypto Winter Estate Estate Tax Collection: An Illustration of Payment Options, Decisions, and ConsequencesTaxes, the Surrender of Permanent Life Insurance, and Something to Chew OnTerminating a Trust? Don’t Forget to Consider This Tax Issue Federal “For Want of a Nail” – A Poor Reason to Lose a Charitable Contribution DeductionNo Matter How Bad it Gets . . . Pay Your Withholding Taxes?Observations on the Wealthy’s Change in Attitude Toward Taxes Federal Budget Qualified Small Business Stock – Be Mindful of the 'Acquisition Dates' When Applying OBBBA's Enhanced Gain Exclusion RuleCannabis Business and the QBI DeductionEstate, Gift, GST & Related Income Tax Proposals – What is the White House Doing? Gift Tax “Hey Mom, Can I Have A Few Bucks?” Is It A Loan? A Gift? A Little of Each?Moving to the U.S.? Have You Planned for the Estate and Gift Taxes?One Step Closer to “Building Back” – Where Do Federal Transfer Taxes Stand? Income Tax “For Want of a Nail” – A Poor Reason to Lose a Charitable Contribution Deduction“Limited Partner”? The Exclusion of Net Earnings from Self-EmploymentReallocating the Payment of Income Between Controlled Taxpayers – What if the Payment is Prohibited? Investing Will New York Increase Taxes On Investment Income?Capital vs Ordinary Loss When An Investment Goes South LLCs Purchasing Residential Property in NYC: Coordinating State Tax and Beneficial Ownership RulesTax Compliance: Self-Assessment, Transparency, and Enforcement Loan Writing Off A Loan – Simultaneous COD Income and Bad Debt Deduction? Not NecessarilyShared Appreciation Interest: Debtor-Creditor or Partners?Bona Fide Intercompany Loan – Are you Sure? New York State Purchasing Residential Property in NYC: Coordinating State Tax and Beneficial Ownership RulesTax Considerations for Individuals Targeted by New York’s Assault on Real Property OwnershipEscape from New York – It’s Not That Easy Real Estate Purchasing Residential Property in NYC: Coordinating State Tax and Beneficial Ownership RulesTax Considerations for Individuals Targeted by New York’s Assault on Real Property OwnershipEscape from New York – It’s Not That Easy State Tax Issues The “Mandated” New York S Corporation Election – Does Investment Income Include Gain from the Sale of Goodwill?Escape from New York – It’s Not That EasyNY’s LLC Transparency Act and NYC Real Estate – Albany Wants to Know the Secrets that You Keep[i] Tax Exempt Organizations OBBBA and the Self-Imposed Tax Known as Charitable GivingThe Uncharitable Treatment of Tax-Exempt Charities? Maybe, Maybe NotObservations on Charities, Taxes, and Cash Flow Uncategorized Converting a Taxable Corp Into a Tax-Exempt Entity Via a Bargain Sale – or is it Something More?Nothing Lasts Forever –Expiring Tax ProvisionsThis Thanksgiving, Give Thanks for Taxes . . . or Not