Investment and Financial Markets

Understand how the IRS classifies credit card rewards and when they might be taxable based on how they’re earned and used.

Learn when to use IRS Form 8278, how to file it properly, and what details are required to ensure accurate reporting and compliance with tax regulations.

Understand IRC 6045 reporting requirements for brokers and intermediaries, including applicable entities, transaction types, and compliance obligations.

Learn how controlled foreign partnerships are classified for tax purposes, the filing obligations they trigger, and the potential tax implications for partners.

Explore key factors and strategies for non pro rata asset division, including ownership adjustments, valuation methods, and tax implications.

Understand how deemed dividends arise, their tax implications, and compliance requirements to ensure proper reporting and avoid potential penalties.

Understand how IRC 118 defines capital contributions, their impact on corporate structure, and the tax implications for businesses and shareholders.

Understand how GPT-related income is categorized for tax purposes, key documentation requirements, and potential deductions to optimize compliance.

Understand the tax obligations of private foundations, including exemptions, reporting requirements, and potential taxes on certain types of income.

Understand the purpose of a T4 in Canada, how it reports income and deductions, and what to do if you need to access or correct your tax slip.

Understand the timing and validity of a check-the-box election, including key considerations for entity classification and filing requirements.

Understand how the same desk rule impacts 401(k) distributions, including eligibility, restrictions, and exceptions based on employment status and plan provisions.

Understand how IRC 74 defines taxable prizes and awards, including valuation methods, exceptions, and reporting requirements to ensure proper compliance.

Understand IRS Ruling 78-161, its key criteria, applicable entities, and recordkeeping considerations to ensure compliance with tax regulations.

Learn how to make a QEF election, meet IRS requirements, and manage ongoing reporting obligations for Passive Foreign Investment Companies (PFICs).

Learn how to accurately complete Form 5452 with this step-by-step guide, including filing requirements, deadlines, and compliance best practices.

Understand how estate tax applies to a QTIP trust, including the responsibilities of the surviving spouse, executor, and beneficiaries in tax settlement.

Explore the key issues in Coca-Cola’s $2.7 billion tax dispute, including transfer pricing methods and the Tax Court’s approach to determining liability.

Learn how IRS Publication 4163 guides e-file enrollment, signature methods, and error corrections to ensure compliance with electronic filing requirements.

Learn how IRS Publication 1586 guides businesses in handling TIN errors, avoiding penalties, and maintaining compliance with reporting requirements.