Investment and Financial Markets

Learn how the short-term Applicable Federal Rate (AFR) influences loan structures, tax implications, and compliance requirements for personal and business lending.

Understand how the Premium Tax Credit works, including eligibility, income calculations, and tax reporting requirements to ensure accurate filing.

Learn how Section 734(b) adjustments affect partnership basis, asset allocation, and capital accounts, ensuring accurate tax and financial reporting.

Understand how IRC 1367 governs stock basis adjustments for shareholders, including increases, decreases, ordering rules, and the interaction with debt basis.

Understand when the IRS can levy your business account for personal tax debt and how ownership structure and financial practices impact your liability.

Understand what qualifies as a completed gift, how it impacts tax obligations, and the key factors that determine control, transfer, and legal finality.

Understand how spendthrift trusts are taxed, including key factors affecting income, capital gains, and distributions for beneficiaries and grantors.

Learn how to navigate IRS medical expense deductions, including eligibility, filing requirements, and key considerations for maximizing potential tax benefits.

Learn how to amortize lease acquisition costs under Section 178, including eligibility, calculation methods, and coordination with other deductions.

Explore how SRLY NOL rules affect consolidated tax filings, including key calculations, carryforward impacts, and compliance considerations.

Learn how Section 482 helps ensure fair allocation of income and deductions in controlled transactions, promoting compliance with tax regulations.

Learn how to accurately complete and submit the Texas Nexus Questionnaire, including key requirements, supporting documents, and filing guidelines.

Learn how the personal holding company tax applies to certain corporations, its calculation, and the requirements to avoid additional tax liability.

Understand how IRC 4960 imposes excise taxes on excess compensation in tax-exempt organizations, including key thresholds, calculations, and compliance requirements.

Learn how the U.S.-Denmark Tax Treaty impacts residency, income taxation, and double taxation relief, helping individuals and businesses navigate compliance.

Understand how gift tax rules apply to irrevocable trusts, including exclusions, exemptions, and key considerations for tax-efficient wealth transfers.

Learn how partnership liabilities are classified, allocated, and impact a partner’s tax basis and capital account under tax regulations.

Understand what happens to your FSA funds after leaving a job, including deadlines, continuation options, and rules for unused balances.

Explore the concept of tax strikes, their legal and economic implications, and how current movements in 2024 could influence policy and everyday life.

Learn when businesses must file Form 8300, reporting requirements for large cash transactions, and the compliance obligations to avoid potential penalties.