Investment and Financial Markets

The classification of your tenant improvements determines their eligibility for accelerated tax deductions. Learn how recent rule changes affect this critical process.

A windfall tax is a levy designed to isolate and tax profits that arise from external market conditions rather than from a company’s own strategic efforts.

Learn how taxes on goods and services are collected by businesses and ultimately paid by consumers, and understand the mechanics of this common revenue system.

Form 8974 is the essential step for applying a calculated R&D credit to reduce an employer’s quarterly social security tax liability.

U.S. investors in foreign corporations must navigate two distinct tax regimes. Understand how CFC and PFIC rules affect the timing and character of income.

Understand the tax implications of your COBRA premiums. Learn about a major expired credit and how to navigate your options for past and present tax years.

Navigating U.S. tax on foreign retirement income involves understanding default rules, treaty exceptions, and distinct reporting for accounts and income.

The 3.8% Net Investment Income Tax applies to specific income sources above certain thresholds. Learn the rules to correctly calculate and manage this tax liability.

Understand the tax structure of a manager-managed LLC. Learn how tax obligations differ based on an individual’s role as an active manager or a passive member.

An overview of the legal framework for U.S. federal tax, detailing the structure and substance of the Internal Revenue Code for the 2022 tax year.

Maintain your Delaware entity’s good standing. Our guide clarifies annual report and franchise tax obligations, including how to find your lowest tax amount.

Gain a clear understanding of how recent capital gains tax changes affect your assets and learn how to adjust your financial approach accordingly.

Yes, sports betting winnings are taxable. Learn the fundamentals of how winnings and losses affect your federal and state tax returns to ensure compliance.

Accurately calculate your business’s unemployment taxes. This guide clarifies the connection between state and federal obligations, from defining wages to applying credits.

Gain clarity on the U.S. tax implications of holding assets in foreign jurisdictions and the necessary steps for compliant financial reporting.

A Form 1099-C fulfills a creditor’s IRS reporting rule but may not extinguish your legal obligation to pay. Understand the important distinction.

Revenue Ruling 83-78 provides an exception to constructive dividend rules for shareholder expenses paid by a corporation in a divisive reorganization.

A 1031 exchange allows investors to defer capital gains tax on a property sale. Learn the essential requirements and procedural steps for a compliant transaction.

Explore the established legal and financial framework for using eligible retirement funds to capitalize a new business without an early withdrawal.