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Browse Koppel, Michael D.

1-51 out of 51 article(s)
Title Type Date Words
DOL issues guidance concerning misclassification of employees and independent contractors. Dec 1, 2015 1057
Practical advice on current issues. Dec 1, 2014 14142
Heightened emphasis on worker classification. Dec 1, 2013 590
The power of entertainment tax credits. Dec 1, 2013 1374
Nonrefundable milestone fees do not qualify as success-based. Dec 1, 2012 355
Is the sale of real property ordinary income or capital gain? Dec 1, 2012 741
Tax clinic: practical advice on current issues. Dec 1, 2011 10516
Massachusetts passes Economic Development Act. Dec 1, 2010 573
Massachusetts corporate tax law changes effective in 2009. Dec 1, 2008 749
Massachusetts taxes all contributions to 401(k) plans by self-employed individuals. Dec 1, 2008 477
Transfers of personal goodwill in the sale of a closely held business. Dec 1, 2007 939
Should taxpayers invest in the new Roth 401(k)? Dec 1, 2005 867
Sec. 338(h)(10) Temp. Regs. and the step-transaction doctrine. Dec 1, 2003 1060
First-year bonus depreciation temp. regs. Dec 1, 2003 1163
QBU rules for luxury automobiles. Dec 1, 2003 1116
Calculating the home office deduction. Dec 1, 2003 355
Which treaties qualify for the JGTRRA's special dividend rate? Dec 1, 2003 212
Defining "real estate professional" for PAL purposes. Dec 1, 2003 556
Information reporting for payments to attorneys. Dec 1, 2003 1407
IRS reclassifies royalties as wages. Dec 1, 2003 626
Tax debt not discharged in bankruptcy when service prepares returns. Dec 1, 2003 1006
Mass. related-member interest or intangible expenses. Dec 1, 2003 1445
Taxpayers lose on expensing improvement costs and amending returns. Dec 1, 2002 455
Understanding sec. 338 and 338(h)(10) elections. Dec 1, 2001 1542
Not all expenditures to aid the disabled qualify for credit. (Credits Against Tax). Dec 1, 2001 940
Repeal of Sec. 457 coordination requirements. (Employee Benefits Pensions). Dec 1, 2001 1492
Prepaid tuition - a new estate and gift tax strategy. (Estates, Trusts & Gifts). Dec 1, 2001 374
Valuing closely held businesses. (Estates, Trusts & Gifts). Dec 1, 2001 399
Cell phone deductions and other listed property. (Expenses). Dec 1, 2001 286
Ninth Circuit allows basis allocation to expected property rights. Dec 1, 2001 1038
Employer-provided tax preparation not a working-condition fringe. (Gross Income). Dec 1, 2001 567
LLCs: the tax tail wagging the investor. (LLCs & LLPs). Dec 1, 2001 1197
Small partnership returns - failure-to-file penalties. (Partners & Partnerships). Dec 1, 2001 322
IRS wins two cases reclassifying S distribution as wages. (S Corporations). Dec 1, 2001 791
Physician practices and proper accounting methods. Dec 1, 2000 1249
IRA beneficiary documents. Dec 1, 2000 474
Filing income tax returns for life insurance trusts. Dec 1, 2000 1151
Sec. 2032(d)(2) time limit for electing AVD. Dec 1, 2000 854
Vacation homes. Dec 1, 2000 2568
ISOs in a down market. Dec 1, 2000 940
Interaction between Sec. 1202 and other provisions. Dec 1, 2000 788
New five-year capital gain rates. Dec 1, 2000 541
Safe-harbor procedure for reverse like-kind exchanges. Dec 1, 2000 633
Attorneys' contingent fees. Dec 1, 2000 1249
Partnership bifurcation. Dec 1, 2000 944
New COSI rules eased for S Corporations. Dec 1, 2000 1207
TaxClinic. Dec 1, 1998 14772
Some bad news for partnerships in TRA '97. Dec 1, 1997 662
The SIMPLE retirement plan? Brief Article Dec 1, 1996 332
To QPRT or not to QPRT? Dec 1, 1995 947
Attorney-client privilege does not extend to requirement for cash reporting. Dec 1, 1994 617

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