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 The Family Business – Compensating Family-EmployeesDisclaiming to Save TaxesDebtor Corp’s S Election: “Property” in Bankruptcy? COVID The President’s Recent Tax Proposals: What Do They Mean for Business Owners? Crypto Tax Losses Realized During the Crypto Winter Estate Transferee Liability for Estate Tax: The Downside of Being a BeneficiaryCorporate-Owned Life Insurance, a Redemption, and The Value of a Decedent’s StockMoving to the U.S.? Have You Planned for the Estate and Gift Taxes? Federal Activities Contrary to Public Policy – Revoking the Tax Exempt Status of UniversitiesHospitals and Community Benefit: Senators See a ShortfallDebtor Corp’s S Election: “Property” in Bankruptcy? Federal Budget Thomas Paine and Today’s Tax DebatesThe President’s 2024 Federal Budget: “Reforming” the Taxation of High-Income TaxpayersThe Deduction of Cannabis Business Expenses Following New York’s 2023 Budget Gift Tax 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?Gift Transfers: Not on the Congressional Agenda, But Still in the Crosshairs of the IRS Income Tax The Family Business – Compensating Family-EmployeesHospitals and Community Benefit: Senators See a ShortfallSupreme Court to Decide: No Realization Means No Moore Income Tax? 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 Shared Appreciation Interest: Debtor-Creditor or Partners?Bona Fide Intercompany Loan – Are you Sure? New York State Can You Be Sure You’ve Left New York Before The Sale of Your Business? Will It Matter?Sotheby’s N.Y. Sales Tax “Woes” RevisitedYou “Placed Your Trust” In New York? You May Be Sorry You Did Real Estate Sale of Mortgaged Property – Amount Realized or COD IncomeForeign Individuals Holding U.S. Real Property, or Left Holding the Bag?Applying FIRPTA to Short Sales State Tax Issues N.Y. Sales Tax – Responsible Person LiabilitySotheby’s N.Y. Sales Tax “Woes” RevisitedNew York’s “No-Longer-a-Sin” Taxes – Effective? Progressive? Neither? Tax Exempt Organizations Activities Contrary to Public Policy – Revoking the Tax Exempt Status of UniversitiesPrivate Foundations, Closely Held Businesses, And Distribution Requirements Uncategorized This Thanksgiving, Give Thanks for Taxes . . . or NotEnough Already – Eliminate Downward Attribution and Accidental CFCsIndirectly Held Profits Interests and Rev. Proc. 93-27
