Articles on Federal Taxation

Choice of Entity in 2019: Focus on Section 199A for Flow-Throughs By Kathy Garlow & Shaul Wasserman Federal Taxation, September 2019 Proper business categorization is an essential decision for an organization. The Tax Cuts and Jobs Act, enacted in 2017, makes it necessary to revisit the basics of categorization.
Health savings accounts 2018 contribution limit By Brian T. Whitlock Federal Taxation, June 2018 The Tax Cut and Jobs Act changed how inflation indexing is calculated for many provisions of the Internal Revenue Code.
Tax Cuts and Jobs Act of 2017 changes kiddie tax rules By Brian T. Whitlock Federal Taxation, June 2018 The Tax Cuts and Jobs Act of 2017 decouples the tax returns of dependent children from the tax returns of their parents.
Tax pamphlet: Do you have canceled debt? By James Creech Federal Taxation, August 2013 The Center for Economic Progress has provided a new pamphlet designed to answer frequently asked questions about issues that commonly occur for low income taxpayers.

Select a Different Subject