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 Unforeseen Tax Consequences Arising From an Elective Change in Entity ClassificationDetermining Whether a “Partnership” Should Be Respected For Tax PurposesSales Tax Savings With Montana LLCs? Don’t Do It COVID The President’s Recent Tax Proposals: What Do They Mean for Business Owners? Crypto Tax Losses Realized During the Crypto Winter Estate Taxes, the Surrender of Permanent Life Insurance, and Something to Chew OnTerminating a Trust? Don’t Forget to Consider This Tax IssueThe Holidays – A Time for Family, Reflection and. . . GST Tax Planning? Federal Determining Whether a “Partnership” Should Be Respected For Tax PurposesBona Fide Debt Between Related Persons – Is it Enough to Charge Interest at the AFR? Maybe NotAnother Setback for Monetized Installment Sales? 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 “Limited Partner”? The Exclusion of Net Earnings from Self-EmploymentReallocating the Payment of Income Between Controlled Taxpayers – What if the Payment is Prohibited?Another Setback for Monetized Installment Sales? Investing Will New York Increase Taxes On Investment Income?Capital vs Ordinary Loss When An Investment Goes South LLCs Tax 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 Escape from New York – It’s Not That EasyNew York Sales Tax: When a Responsible Person Acts IrresponsiblyNew York Tax Continues to Inconvenience Nonresidents Working Remotely Real Estate Escape from New York – It’s Not That EasyExercised Appraisal Rights? Deferred Payment of Contingent Value? Don’t Forget Imputed InterestSwapping Foreign Real Properties On a Tax Deferred Basis State Tax Issues 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]N.Y. Sales Tax – Responsible Person Liability 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