Investment and Financial Markets

Explore key provisions of the U.S.-Luxembourg tax treaty, including tax residency rules, withholding rates, and measures to prevent double taxation.

Understand the education and renewal requirements for maintaining a Preparer Tax Identification Number (PTIN) as a tax professional.

Understand the key differences between taxes and fees, how they impact government funding, and why proper classification is essential for compliance.

Explore the potential impact of FATCA repeal on U.S. taxpayers abroad, including compliance changes, reporting requirements, and international tax agreements.

Understand the key requirements for cemetery tax exemption, common disqualifiers, and the financial impact of losing tax-exempt status.

Explore how multi-tier partnership structures manage capital, allocations, and tax reporting to optimize financial and operational efficiency.

Learn how IRS Publication 526 outlines the rules for deducting charitable donations, including eligible organizations, donation types, and required documentation.

Understand how annuities are treated in estate taxation, including factors like ownership, beneficiary designations, and taxable amounts.

Understand the tax implications of raffle tickets, including deductibility rules, documentation requirements, and how winnings may affect your tax return.

Explore Winston Shrout’s financial theories, legal challenges, and their impact on the financial community and public perception.

Learn how Code Sec. 357(c) applies when transferred liabilities exceed basis, impacting gain recognition and corporate stock basis adjustments.

Understand IRC 6721 penalties for incorrect or late information returns, how they are calculated, and the enforcement actions for non-compliance.

Understand IRC 4975 and how it defines prohibited transactions, disqualified persons, exemptions, and potential tax consequences for retirement accounts.

Understand the compliance requirements and reporting obligations of the EcoVest settlement, including key steps for participation and document preparation.

Understand how refund statute expiration dates impact your ability to claim tax refunds, including key deadlines, exceptions, and their interaction with amendments.

Learn how 501(c)(7) social clubs qualify for tax-exempt status, manage revenue, and meet IRS requirements while serving their members’ common interests.

Learn about IRS Form 708, its purpose, who must file, and key tax considerations for gifts from expatriates to ensure compliance with U.S. tax laws.

Understand who must comply with Section 453A(c), how it affects tax liabilities on installment sales, and key considerations for reporting and exemptions.

Learn how EBIE tax rules affect business interest deductions, including limitations, future applications, and key considerations for different entities.

Learn how the GILTI high-tax exception applies, its tax implications, and how it interacts with foreign tax credits to optimize U.S. tax liability.