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Browse Tax exclusion topic


1-159 out of 159 article(s)
Title Author Type Date Words
$24 million in transfers were not gifts: A former business partner's wire transfers are held includible in the taxpayer's income. Pirrone, Maria M. Sep 1, 2020 956
Estate and gift exclusion clawback addressed in proposed regs: A special rule allows the TCJA's higher exclusion amount to continue to apply in some instances after the provision's scheduled sunset. Bonner, Paul Mar 1, 2019 560
Qualified small business stock gets more attractive. Nitti, Tony Nov 1, 2018 12086
Selling and (Perhaps) Buying a Home under the Tax Cuts and Jobs Act. Kess, Sidney; Revels, James A.J.; Grimaldi, James R.; Lauletta, Thomas K. Column Oct 1, 2018 3701
Short sale is considered one transaction. Reichert, Charles J. Jun 1, 2018 999
Former Marine not entitled to exclude foreign earned income: the Tax Court holds the taxpayer's election was untimely. Aquilio, Mark Aug 1, 2017 670
Attorneys are not limited partners: PLLC member-managers are held to not be entitled to a self-employment income exclusion of distributive shares. Aquilio, Mark Jul 1, 2017 785
Canceled debt is partially excludable: a married couple's interest in their retirement plan was not an asset for purposes of the COD insolvency test. Reichert, Charles J. May 1, 2017 658
IRS notice permits recalculation of marital deductions for same-sex couples. Schreiber, Sally P. Apr 1, 2017 793
Tax subsidies/exclusions for corporations vs. individuals. Cantoni, Craig J. Mar 22, 2017 374
Gain from sale of principal residence: a taxpayer who doesn't satisfy the requirements to claim the $250,000 principal residence exclusion on its sale may still be eligible for a partial exclusion. Rinier, James W.; Curatola, Anthony P. Oct 1, 2016 1259
Selling and (perhaps) buying a home. Kess, Sidney; Revels, James A.J.; Grimaldi, James R. Sep 1, 2016 3293
Reforming the tax treatment of health insurance. Antos, Joseph R. Apr 1, 2016 3565
Qualified small business stock: considerations for 100% gain exclusion. Maldonado, Dominic; Taptelis, Louis Mar 1, 2016 1272
Gifts to family trust are present interests in property: annual exclusions were available for gifts to a family trust that qualified as a Crummey trust. Reichert, Charles J. Aug 1, 2015 797
No COD income from loans: expiration of state limitation period on loan collection wasn't conclusive of debt discharge. Pirrone, Maria M. Aug 1, 2015 787
U.S. abode binds Russian-employed taxpayer: a taxpayer's strong ties to the United States led to denial of the foreign earned income exclusion despite his spending half his time living and working overseas. Pirrone, Maria M. Jun 1, 2015 583
Gifts to trust qualify for annual exclusion. Beavers, James A. Jun 1, 2015 1444
The exclusion for meals and lodging. Campbell, Alan D.; Mitchell, Dena S. Apr 1, 2015 6671
Payments to egg donor not excludable from income. Beavers, James A. Apr 1, 2015 1692
Using a Crummey trust to preserve gift tax exclusion. Ellentuck, Albert B. Nov 1, 2014 1782
Sec. 121 gain exclusion does not offset suspended passive losses: qualifying taxpayers who convert a principal residence to rental property and sell it can exclude gain under Sec. 121 without offsetting any passive losses carried forward. Reichert, Charles J. Oct 1, 2014 382
IRS changes position on foster care payments despite court win. Reichert, Charles J. Apr 1, 2014 800
District court rules "parsonage allowance" unconstitutional. Upshaw, Alice A.; Pulliam, Darlene Mar 1, 2014 588
Qualified small business stock. Nevius, Alistair M. May 1, 2013 613
Sec. 1202: small business stock capital gains exclusion. DeSanty, Tina M. May 1, 2013 2592
Incorporating an insolvent partnership: availability of the insolvency exclusion. Weber, Mindy Tyson Apr 1, 2013 2533
Formula clauses: adjusting property transfers to eliminate tax. Skarbnik, John H.; West, Ron Feb 1, 2013 5631
Excluding and rolling over gain on disposition of qualified small business stock. Ellentuck, Albert B. Jan 1, 2013 1636
Debt discharge under Sec. 108: partnerships vs. S corps. Boos, Robert, Jr. Dec 1, 2012 1785
Instructions address portability election. Dec 1, 2012 492
Measuring insolvency under sec. 108. Sullivan, Catherine Mary Dec 1, 2012 1092
Gift and estate tax planning considerations. Lovinger, Sarah Nov 1, 2012 2574
Taxpayers not insolvent for purposes of Sec. 108 exclusion. Beavers, James A. Oct 1, 2012 1011
IRS issues rules on portability election. Sep 1, 2012 568
No exclusion for former spouse from assignment of disability income. Meade, Janet A. Sep 1, 2012 514
Estate exclusion portability election Regs. issued. Nevius, Alistair M. Sep 1, 2012 481
Application of the consolidated tax return rules to insolvent members. Feinstein, Bruce Aug 1, 2012 2471
Going green yields immediate tax savings. Roman, Laura L. Aug 1, 2012 947
Tax Court rules notice not required for Crummey powers. Ransome, Justin P. Feb 1, 2012 1576
Managing new schedule M-3 disclosures. Hennig, Cherie J.; Schnee, Edward J.; Sonnier, Blaise M. Dec 1, 2011 6923
Canadian taxation: corporate partner income inclusions. Sep 1, 2011 2476
Wisconsin legislation to exclude certain healthcare benefits from Wisconsin taxable income. Sep 1, 2011 1377
Clawback of the gift tax. Hills, Marvin D. Sep 1, 2011 3038
Partners' limited liability and self-employment tax. Nash, Claire Y. Jul 1, 2011 2794
Seven good reasons: credit shelter trusts remain relevant: estate planners should rarely, if ever, rely on portability. Rubin, Daniel S. Jun 1, 2011 2782
IRS allows oil and gas company a bulk sale exception. Van Leuven, Mary Jun 1, 2011 1376
Portability of unused estate and gift tax exclusion between spouses. Nuckolls, John M. May 1, 2011 2300
Capital gain exclusion on small business stock. Smith, Patrick J.; Hechinger, Francois; Nuckolls, John M. May 1, 2011 1828
Second home eligible for parsonage exclusion. Reichert, Charles J. Apr 1, 2011 529
IRS wins again on annual exclusion of gifts of partnership interests. Johnson, Eric L.; Janes, Craig L. Mar 1, 2011 4365
Remodel or rebuild? How the decision could affect the Sec. 121 exclusion. Lash, Craig Dec 1, 2010 1347
Deferring COD income: burden may outweigh benefit. Barnett, Robert; Matalon, Gregory Nov 1, 2010 1166
Back to the future: estate planning for 2010 and beyond: estate planners look for ways to use this year's expiration of the estate tax and other byproducts of Congressional disarray to their clients' advantage. McBride, Katarinna Nov 1, 2010 1117
Taxpayers who built new home denied exclusion. Reichert, Charles J. Oct 1, 2010 454
Taxpayers not entitled to exclude gain from sale of principal residence. Aponte, Stephen E. Oct 1, 2010 1493
Taxpayer denied exclusion for gain on the sale of a principal residence. Beavers, James A. Sep 1, 2010 1470
Tax benefits for education. Zook, John D.; Zook, Kristin L. Jul 1, 2010 5402
Back to the basics: common gift tax return mistakes. Ransome, Justin P.; Schafer, Frances W. Jul 1, 2010 4675
Forgotten trust: a check-the-box Achilles' heel. Bishop, Carter G. Jun 22, 2010 21424
Adoption credit and exclusion expanded. Jun 1, 2010 362
IRS continues focus on disallowing annual exclusions for gifts of partnership interests. Klahsen, Rick Apr 1, 2010 1170
Estate tax planning for a U.S. citizen with a noncitizen spouse. Klahsen, Rick Apr 1, 2010 1608
The never-taxed estate: why rich people should consider trophy wives and husbands. Pippin, Sonja Feb 1, 2010 1142
Tighter rules for excluding gain on principal residence sales. Koski, Timothy R. Feb 1, 2010 4709
Regulations: final Regs. issued on S Corp. DOI income exclusion and tax attributes. Nevius, Alistair M. Jan 1, 2010 772
A limited-time opportunity for small business stock. Prieto, Tom Dec 1, 2009 797
Taxability of employer-owned life insurance contracts. Jarmusch, Keith Dec 1, 2009 1031
"Unforeseen circumstances" exclusion from gain on sale of home: regulations and private letter rulings offer examples of situations the IRS has approved as qualifying for partial exclusion of gain. Randolph, David W. Nov 1, 2009 2866
Like-kind exchanges of mixed-use property: spotlight on bed and breakfast inns. Leonard, Barbara; Bird, Bruce M.; Segal, Mark Report Oct 1, 2009 4186
International taxation: a guide for academics abroad. Dhanda, Michelle Sep 22, 2009 14628
Broken home: divorce and the principal residence. Stolz, David A. Sep 1, 2009 2406
Exclusion for income from discharge of indebtedness: mortgage debt forgiveness. Russo, Charles J.; Mitchell, Jeffrey W., Jr.; Randolph, Parente; Hammer, Seth Aug 1, 2009 2674
Restructuring partnership debt may create unexpected results. Milo, Angelina L. Aug 1, 2009 1837
Tax planning for troubled debt. Dillon, Paul; Eagan, Michael Aug 1, 2009 2198
Clergy tax rules extend beyond churches. Schloemer, Paul Jul 1, 2009 3733
The income tax exclusion of the housing allowance for ministers of the gospel per I.R.C. section 107: First Amendment establishment of religion or free exercise thereof - where should the Warren court have gone? Dorocak, John R. Jun 22, 2009 9854
Location tax incentive not federal taxable income. Elzweig, Brian; Chambers, Valrie Apr 1, 2009 769
Who loses if we limit tax exclusion for health insurance? Gould, Elise; Minicozzi, Alexandra Apr 1, 2009 315
CFC credit rules eased. Sherr, Eileen Reichenberg Jan 1, 2009 306
New rules seek to reduce tax advantages of converting second home to principal residence. Rose, Kevin Dec 1, 2008 2032
Current developments in employee benefits and pensions. Walker, Deborah; LaGarde, Stephen; Neilio, Mark Dec 1, 2008 7822
New treatment for second-home proceeds: partial gain from sale of principal residence. Nevius, Alistair M. Dec 1, 2008 577
Estate settlement advice: good planning builds client loyalty. White, Herb Nov 3, 2008 1213
Phone company on the hook for incentives. Reichert, Charles J. Nov 1, 2008 455
Planning opportunities with the Sec. 121 partial exclusion. Cockrum, Robert B.; Caban-Garcia, Maria T. Aug 1, 2008 6275
Court reverses broad-based FICA exclusion for severance payments. Mirsky, Ira B. Jul 1, 2008 1767
Vacation home swaps get safe harbor. Wayner, Stephen A. Jul 1, 2008 802
Handling gifts and bequests of LLC interests. Ellentuck, Albert B. Jun 1, 2008 1796
Tax Court holds - repeatedly - that Antarctica is not a foreign country. Nevius, Alistair M. Apr 1, 2008 610
This sold house. Reichert, Charles J. Apr 1, 2008 688
Deducting interest on qualified education loans. Ellentuck, Albert B. Mar 1, 2008 1929
Statutory speed bumps: the roles third parties play in tax compliance. Lederman, Leandra Dec 1, 2007 26184
In the line of duty. Metrejean, Cheryl T. May 1, 2007 262
Of head taxes, income taxes, and distributive justice in American health care. Zelenak, Lawrence Sep 22, 2006 9714
Gains on sales of QSB stock in light of secs. 1045 and 1202. Velotta, Robert A. Aug 1, 2006 1999
International provisions of TIPRA. Mattson, Andrew M. Jul 1, 2006 1246
Avoiding the confidentiality tax bite: the proceeds of your client's settlement for physical injury are free from income tax, right? Not necessarily, if the settlement contains a confidentiality provision. Enter into such settlements carefully and be aware of potential tax consequences. Choudhury, Neel Jun 1, 2006 2150
General welfare exclusion: an opportunity to exclude some payments? Fiore, Nick May 1, 2006 575
Home sweet home: ascertaining the tax basis of a personal residence. Soled, Jay A. Apr 1, 2006 2747
Tax breakup: conservative think-tankers face an unexpected opponent: employers. Dreyfuss, Barbara T. Jan 1, 2006 1599
Accountable plan rules denied income exclusion for tool reimbursements. Borczak, Barbara S. Dec 1, 2005 785
Sale of a residence and like-kind exchanges: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part II examines how Rev. Proc. 2005-14 applies secs. 121 and 1031 to sales and like-kind exchanges of such property. Dilley, Steve Dec 1, 2005 4245
Lessee construction allowances. Barranca, Steven C. Oct 1, 2005 1996
Personal residence gain exclusion: unforeseen circumstances safe harbors. Miller, Sami D.T. Sep 1, 2005 1255
Disability pay not in the nature of workers' compensation. Youngblood, Alfaye May 1, 2005 821
Significant individual provisions of the AJCA. Nissenbaum, Martin Feb 1, 2005 3135
Neighbors' hostility allowed reduced exclusion on residence sale gain. Puckett, Mark D. May 1, 2004 601
Neighbors' hostility allowed partial gain exclusion on residence sale: the IRS offers guidance on "unforeseen circumstances". Laffie, Lesli S. May 1, 2004 469
Tax planning for the sale of a principal residence. Dilley, Steven C. Feb 1, 2004 3768
Tax planning for the sale of a principal residence: final regulations on the principal residence exclusion clarify some issues under sec. 121 and create new tax planning opportunities. Dilley, Steven C. Jan 1, 2004 4406
No annual gift tax exclusion for gift of LLC membership units. Pulliam, Darlene Jan 1, 2004 651
Excluding over-the-counter drug reimbursements: make medical reimbursements less of a headache. Laffie, Lesli S. Jan 1, 2004 471
Tax benefits for U.S. individuals working in Iraq. Nov 1, 2003 222
Luxury automobile exclusion regs. Beck, Allen M. Oct 1, 2003 893
Owners of multiple residences lose principal residence exclusion. O'Driscoll, David Oct 1, 2003 865
Gifts of an ownership interest in a business not eligible for the annual exclusion. Bakale, Anthony Aug 1, 2002 1095
IRS manual counsels attorneys on verdict and settlement taxes. Porter, Rebecca May 1, 2001 520
Partnership's ownership of residence does not deny sec. 121 exclusion. Hamill, James R. Jun 1, 2000 867
The splitting issue. Schuster, Randi A. May 1, 2000 731
Sec. 1202 qualifications. Flynn, Maura P. Aug 1, 1999 862
The foreign earned income exclusion: an update. Oliver, Joseph R. Aug 1, 1999 3762
Land preservation provides estate tax benefits: section 2031(c). Brown, Brenda J. Jun 22, 1999 5645
Gifts in excess of the applicable exclusion amount. Ransome, Justin P. Jun 1, 1999 1113
Sec. 121 exclusion available to bankruptcy estate. Hryshko, Dawn Aug 1, 1998 790
Taxability of damages. Hanson, Randall K.; Smith, James K. May 1, 1998 3344
Principal residence sales by international executives after the TRA '97. Fisher, Arthur L. Apr 1, 1998 3643
New rules affecting home sales and purchases. Fiore, Nicholas Dec 1, 1997 752
Once-in-a-lifetime exclusion and rollover provisions on gain from sale of home replaced by new exclusion rules. Gray, Shelley Dec 1, 1997 957
The new family-owned business exclusion. Fiore, Nicholas Nov 1, 1997 728
Annual exclusions allowed for contingent trust beneficiaries. Galli, Timothy L. Brief Article Sep 1, 1997 606
Adoption credit and assistance exclusion. Patterson, Martha Priddy Jun 1, 1997 1195
Taxing punitive damages for physical injury or sickness. Abramowicz, Kenneth F. Mar 1, 1997 647
IRS offers refunds for EE bonds. Brief Article Mar 1, 1997 508
Maximizing gain exclusion/deferral when selling a principal residence due to death, divorce or marriage. Streuling, G. Fred Feb 1, 1997 7919
Code Section 127 refunds. Turville, Mary A. Nov 1, 1996 1113
Exclusion from estate for life insurance proceeds. Hudson, Boyd D. Brief Article Oct 1, 1996 352
Tax Court denies C corporation sec. 104(a)(2) personal injury exclusion. Sager, Clayton R. Oct 1, 1996 863
Ninth Circuit misinterprets Schleier. Orbach, Kenneth N. Oct 1, 1996 1237
Form 3565 filing requirement. Hudson, Boyd D. Brief Article Oct 1, 1996 391
Extension of research tax credit and educational assistance exclusion. Sep 1, 1996 660
Recent developments in the taxation of federal statutory damages. Wells, Wayne R. Feb 1, 1996 1896
Joint venture to construct and operate an elder-care facility. Royalty, Phillip G. Jan 1, 1996 684
Illogical deductions. Postrel, Virginia I. Editorial Apr 1, 1995 1265
Two conflicting decisions on excludability of age discrimination damages. Wagenbrenner, Anne Brief Article Nov 1, 1994 296
Employee discounts. Fiore, Nicholas Jun 1, 1994 661
Furnishing products for employee testing. Patterson, Martha Priddy Jun 1, 1994 912
The alternative minimum tax. Slivinsky, Barry Jun 1, 1994 4900
New 50% exclusion for gain from QSB stock. Clifton, S. Diane May 1, 1994 818
Employer-provided transportation benefits. Dunn, Bill Apr 1, 1994 472
An update to the COD provisions amended by the RRA. Grooms, William M. Mar 1, 1994 1606
Updated Sec. 911 regulations provide relief for nonfilers. Beyersdorff, Chris Dec 1, 1993 405
Half of settlement money is excludable. Brief Article Jul 1, 1993 207
Gift was completed when check was deposited; relation-back doctrine applied to noncharitable gift. Jun 1, 1993 517
Taxation of corporate-owned life insurance policy proceeds payable to shareholders. Headley, Richard A. Aug 1, 1992 1341
Comments on proposed fringe benefits regulations: December 5, 1991. Jan 1, 1992 1706
Annual gift tax exclusion available for gifts to contingent beneficiaries. Thompson, James G. Dec 1, 1991 855
Section 954(b)(4)'s high-tax exception. Nov 1, 1989 949

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