Investment and Financial Markets

See how your IRA’s required distribution can be given directly to a charity, offering a tax-advantaged way to support causes without increasing your income.

Understand the starting point for investment taxes by calculating gross capital gain. Learn how an asset’s adjusted basis determines your final profit.

Explore California’s application of federal law PL 86-272 to e-commerce and how certain online activities can create unforeseen state income tax obligations.

Learn how leveraging a U.S. tax treaty can change your tax obligations and the essential steps for maintaining compliance when filing your return.

Navigate the tax implications of property ownership. Learn how key decisions when buying, holding, and selling real estate can affect your financial outcome.

Understand the framework of Treas. Reg. 1.197-2, which provides the detailed rules for the tax amortization of intangibles in business acquisitions.

Explore the comprehensive definition of wages for tax withholding purposes, clarifying the distinction between taxable pay and non-taxable compensation.

Get a clear overview of Newfoundland’s tax rules. Understand how the province calculates what you pay and the various levies on goods and services.

Explore the specific circumstances that allow liposuction to be covered as an FSA-eligible medical expense, beyond its typical cosmetic purpose.

Properly managing an ESOP involves ongoing administrative duties and strict regulatory requirements to maintain compliance and protect fiduciaries.

A new air conditioner can be a deductible expense or a capitalized asset. The classification depends on the scope of work and its effect on the property.

Explore the principles of a cash flow tax, a system where the tax base is determined by real cash flows, exempting savings and fully deducting investment.

Understand the critical IRS disclosure requirements for advisors whose guidance on certain transactions triggers a reporting obligation.

Understand the financial advantages of a Mortgage Credit Certificate, a federal tax credit that reduces your tax burden and may increase your home purchasing power.

Learn how Oregon’s tax credit for 529 plan contributions functions, including its procedural requirements and unique multi-year benefit structure.

Explore the Section 25C tax credit, a federal incentive rewarding homeowners for making specific energy-efficient upgrades to their primary residence.

Analysis of Revenue Ruling 83-17, which separates a bargain sale to a shareholder into distinct components for corporate and individual tax purposes.