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- Gift Tax Consequences of Creating a Profits Interest (New CCA)
- New Case Helps Semi-Retired Founders Avoid 3.8% NII Tax
- Using Debt to Finance S Corporation Losses
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- Is More Than 100 Hours Enough to Avoid the 3.8% Tax on Net Investment Income?
- Transferring Business Opportunities: New Case
- Tricks & Traps for Trusts Owning Entities with Depreciable Assets
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Treasury’s Fiscal 2015 “Greenbook” proposes to “Simplify Gift Tax Exclusion for Annual Gifts.” But does this proposal to “simplify” simplify? The Capital Letters answer is yes.
- Breaking News – Trust Material Participation Case Decided
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- Most Recent Version of Materials
- Real Estate: 3.8% Tax on Net Investment Income
- Creative Uses of S Corporation Trusts
- Trust Material Participation Update
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