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Searching Content indexed under Tax by Thompson Coburn LLP ordered by Published Date Descending.
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1
Common Slipups Compromising The Effectiveness Of Trusts You Have Or Will Create
A revocable trust should provide how your assets should be managed and by whom in the event of your disability.
United States
23 Aug 2019
2
IRS Issues Proposed Regulations Regarding Net Investment Income Tax Of Private Colleges And Universities
On July 3, 2019, the Internal Revenue Service ("IRS") issued proposed regulations under Internal Revenue Code section 4968.
United States
31 Jul 2019
3
Highlights From The Simply Tax Podcast: How To Choose An Entity For A Family Business (Video)
Choosing to structure a business as a C corporation, an S corporation, or an entity taxed as a partnership (often an LLC) is no simple decision
United States
24 Jan 2019
4
Planning For Business Exits From C Corporations; Intrafamily Business Transactions; Other Developments
Lower C corporation income tax rates have increased attention to the Code § 1202 exclusion for gain on sale of stock.
United States
17 Jan 2019
5
An Inside Look Into The Latest State To Legalize Recreational Cannabis: Michigan
On Tuesday, Michigan became the nation's 10th state, along with the District of Columbia
United States
14 Nov 2018
6
The Federal Priority Act: How ‘Secure' Is A Secured Creditor If The Debtor Is Subject To A Federal Claim Or Investigation?
Although the Federal Priority Act[1] has been deemed to be "almost as old as the Constitution"[2] itself, its application to priority battles ...
United States
12 Oct 2018
7
Unpacking The New Qualified Business Income Deduction For Real Estate Rentals
The 2017 tax reform introduced a deduction generally equal to 20% of qualified business income (QBI) or the taxpayer's taxable income, subject to certain limitations.
United States
12 Oct 2018
8
Sweeping Tax Reform Necessitates Review And Analysis Of Form Of Entity
Generally effective Jan. 1, 2018, the most sweeping tax reform in a generation (legislation originally known as The Tax Cuts and Jobs Act (the "Act")) requires many managers ...
United States
9 May 2018
9
The Tax Laws Changed. Should Your Business And Estate Plans Change Too?
On January 1, 2018, the most significant changes to the U.S. tax code in 30 years took effect. While the permanency of these changes varies, they are all currently scheduled to continue until at least 2026 ...
United States
26 Mar 2018
10
Converting From An S Corporation To A C Corporation
Effect of 2017 Tax Reform on Choice of Business Entity summarizes considerations in choosing whether to continue being an S corporation or convert to a C corporation.
United States
13 Mar 2018
11
Beware This Years' Taxpayer Refund Scams And Data Breaches: 8 Steps Recommended By The IRS
The IRS recently released a statement regarding emerging scams that are cropping up this tax season.
United States
6 Mar 2018
12
New Tax Law Eliminates NOL Carry Backs
In a blow to certain distressed companies, the Tax Cuts and Jobs Act of 2017 eliminates the ability of taxpayers to carry back net operating losses ("NOLs") ...
United States
29 Dec 2017
13
Pending Tax Reform, Prepaying 2018 Real Estate Taxes Could Benefit Illinois Individual Taxpayers
In light of the tax reform bill pending in Congress, individuals throughout Illinois should give strong consideration to prepaying 2018 real estate taxes now to receive the largest possible benefit ...
United States
12 Dec 2017
14
What You Should Know About Estate And Gift Tax 2018 Inflation Adjustments
The IRS has announced the 2018 inflation adjustments for many tax provisions, including exemptions for estate, gift and generation-skipping transfer taxes and the annual exclusion amount for gifts.
United States
30 Oct 2017
15
Developments In FICA And Self-Employment Tax Affect Partners And S Corporations
I was recently honored to serve as a guest columnist in the June 2017 "Shop Talk" column in WG&L's Journal of Taxation.
United States
21 Jul 2017
16
IRS Gets Upper Hand In S Corporation Compensation Audits
Any compensation the owner receives is subject to FICA tax, which imposes an equivalent burden. And the IRS frequently attacks owners who receive cash distributions from an S corporation...
United States
6 Jul 2017
17
Tax Court Finds Self-Employment Tax For Active LLC Member
Self-employment (SE) tax is one of the driving forces when a tax advisor recommends what type of entity to use for one's business.
United States
5 Jun 2017
18
Using An S Corporation To Avoid Self-Employment Tax
Our last post discussed self-employment (SE) tax and taxpayers' efforts to avoid that tax when using an entity taxed as a partnership to conduct business.
United States
2 May 2017
19
Tax Court Finds No Self-Employment Tax For Passive LLC Member
Self-employment (SE) tax is one of the driving forces when a tax advisor recommends what type of entity to use for one's business.
United States
7 Apr 2017
20
Lawyers: Give Your Clients A Business Entity Checkup
As we prepare for perhaps another round of major tax law changes, you might want to consider the status of your clients' legal postures.
United States
1 Mar 2017
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