Investment and Financial Markets

Understand the strategic options for identifying replacement properties in a 1031 exchange and the strict acquisition requirements tied to each choice.

U.S. citizens working abroad have unique tax obligations. Learn the eligibility rules to reduce your U.S. tax on foreign income and weigh your strategic options.

A blocker corporation acts as an intermediary in investment structures, converting certain income types to simplify tax obligations for its owners.

Learn about the tax calculation method that uses your year-to-date totals to provide an accurate, self-correcting assessment of your liability over time.

For gas station owners, asset depreciation is more than standard accounting. Learn the tax framework that makes your property uniquely advantageous for deductions.

IRS Code 61 establishes a broad definition of gross income. Learn the core principle that determines what is considered taxable and what is specifically excluded.

Explore how state PTE tax elections provide a federal tax benefit by shifting the state tax deduction from the individual owner to the business entity.

IRS rejection code 3000 signals a data mismatch with your identity verification info. Learn how to align your return with IRS records for a successful e-file.

Explore the strategic U.S. tax implications of treating a foreign stock purchase as an asset acquisition, a choice that resets a target’s tax attributes.

IRS Notice 2023-80 provides key clarifications for plan sponsors, translating SECURE 2.0 rules into practical steps for plan administration and compliance.

Learn the financial mechanics of a movie write-off. This guide explains how tax rules can make shelving a film more valuable than releasing it.

Certain retirement account transactions can trigger extra taxes. Learn how to use Form 5329 to accurately report these amounts and manage potential penalties.

Understand the rules and limitations of the Annual Investment Allowance to effectively manage tax liabilities when purchasing business assets.

Navigate the specific IRS regulations governing 529 plans to effectively manage your education savings and maintain its tax-advantaged status.

Understand Arkansas’s approach to capital gains tax. This guide explains how state-specific rules and deductions determine the final taxable amount on your return.

Due to unique circumstances, the 2019 tax filing schedule was adjusted. Get a clear overview of the modified due dates and their implications.

Eligibility for weekend per diem is determined by the interplay between foundational travel principles and your own company’s specific reimbursement policies.

Understand the technical 409A definition of a change in control and how it governs deferred compensation payouts in corporate transactions and plan design.