H.R. 1, P.L. 119-21, known as the One Big Beautiful Bill Act (OBBBA), introduced significant changes to the controlled foreign corporation (CFC) rules that affect U.S. taxpayers with foreign corporate ...
After a condominium or other common–interest property suffers a casualty loss, individual owners may receive a large assessment to cover the uninsured portions of the loss. Since those owners ...
When disaster strikes a condominium or planned community, owners often pay for common-area repairs — but don’t always get the casualty loss deduction they expect. This article addresses when ...
Taxpayers who are not C corporations and who are not insolvent or bankrupt can elect to exclude cancellation–of–debt (COD) income resulting from the discharge of qualified real property business debt ...
Editor: Mary Van Leuven, J.D., LL.M. Federal excise taxes (FETs) are a cornerstone of the U.S. tax system, providing targeted funding for government programs and influencing consumer behavior. Unlike ...
Editor: Mary Van Leuven, J.D., LL.M. The law known as the One Big Beautiful Bill Act (OBBBA), H.R. 1, P.L. 119–21, made permanent the deduction limitation of 60% of adjusted gross income (AGI) that ...
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