Investment and Financial Markets

Explore essential modern taxation areas, including corporate structures, global taxes, and emerging digital and environmental tax issues.

Understand the tax implications of ESPP disqualifying dispositions and how they affect your income and capital gains reporting.

Explore how Section 951 affects gross income through ownership criteria, earnings classification, and reporting obligations.

Understand the purpose of Form 8922, who is required to file it, and how it coordinates with other tax forms for accurate reporting.

Understand Section 72 tax rules, focusing on early withdrawal penalties, exceptions, and structured annuity payments for informed financial decisions.

Understand the guidelines for allocating purchase price in asset sales under Section 1060, including filing responsibilities and potential consequences.

Explore how IRC Section 1341 offers tax relief through credits or deductions for repayments, simplifying complex tax adjustments and reporting.

Explore the nuances of a 1032 exchange, where corporations swap stock for property, focusing on conditions, property types, and shareholder impacts.

Explore the unique structure and function of purpose trusts, highlighting their formation, roles, and governance for effective asset management.

Explore IRC 1239 guidelines on selling depreciable property to related parties, focusing on income classification and compliance essentials.

Understand how Tax Code 7702A influences life insurance policies, affecting premiums, withdrawals, and potential tax implications.

Explore the tax implications and strategic considerations when converting an S Corp to an LLC, ensuring a smooth transition.

Explore IRC 2032A’s special use valuation, offering tax benefits for farm and real property through specific compliance and election criteria.

Explore the financial implications of tax liens and restitution in legal cases, using Paul Daugerdas as a key example.

Explore the income, tax contributions, and wealth composition of the top 5% of earners in the US, highlighting regional variations and financial insights.

Learn how the installment method under Section 453 simplifies tax reporting for eligible transactions, including calculation and reporting nuances.

Understand how IRS Publication 15-T guides federal tax withholding methods and adjustments for various payment types.

Learn the essentials of e-filing Form 1040NR, including eligibility, required documents, submission steps, and tracking your return status.

Understand the intricacies of Section 904 and how it impacts foreign tax credits, including calculation methods and treaty coordination.

Explore the nuances of IRC 959, focusing on the tax implications for previously taxed earnings and the treatment of distributions.