10abion
Office of Chief Counsel 360x1000
Edmund Burke 360x1000
Storyparadox1
6albion
199
Thomas Piketty2 360x1000
3theleastofus
Maria Popova 360x1000
11632
7albion
storyparadox2
11albion
12albion
1empireofpain
8albion'
Thomas Piketty3 360x1000
399
Margaret Fuller5 360x1000
AlexRosenberg
5confidencegames
14albion
George M Cohan and Lerarned Hand 360x1000
George F Wil...360x1000
Margaret Fuller 2 360x1000
7confidencegames
1falsewitness
2jesusandjohnwayne
Lafayette and Jefferson 360x1000
3confidencegames
storyparadox3
1gucci
James Gould Cozzens 360x1000
Betty Friedan 360x1000
Spottswood William Robinson 360x1000
Samuel Johnson 360x1000
Brendan Beehan 360x1000
Susie King Taylor 360x1000
3paradise
13albion
1madoff
2paradise
1jesusandjohnwayne
2falsewitness
Margaret Fuller2 360x1000
Stormy Daniels 360x1000
1lauber
1paradide
Anthony McCann2 360x1000
Margaret Fuller4 360x1000
lifeinmiddlemarch1
2trap
Margaret Fuller3 360x1000
Mark V Holmes 360x1000
lifeinmiddlemarch2
Maurice B Foley 360x1000
LillianFaderman
1lafayette
Margaret Fuller1 360x1000
299
Anthony McCann1 360x1000
Thomas Piketty1 360x1000
Ruth Bader Ginsburg 360x1000
4confidencegames
1lookingforthegoodwar
Adam Gopnik 360x1000
2confidencegames
Mary Ann Evans 360x1000
1theleasofus
9albion
2albion
Margaret Fuller 360x1000
Susie King Taylor2 360x1000
2theleastofus
1albion
5albion
2lafayette
2transadentilist
1confidencegames
2gucci
499
1transcendentalist
1trap
Learned Hand 360x1000
3defense
Richard Posner 360x1000
Tad Friend 360x1000
2defense
1defense
3albion
2lookingforthegoodwar
6confidencegames
4albion
Gilgamesh 360x1000
Joint Extension Payments

Joint Extension Payments

This was originally published on September 24th, 2010. CCA 201035023 highlights one of the problems that arises from routinely filing joint returns and then shifting to a separate return.  The IRS received Form 4868 (Extension request) from a couple along with a...
Short Note on Purging Earnings and Profits

Short Note on Purging Earnings and Profits

This was originally published on September 23rd, 2010. I recently wrote on a strategy for old C corporations with appreciated properties.  The idea is to make an S election and wait out the built-in gains period.  Among the provisions of the Jobs Act which just passed...
OOPS I Should Have Had A LLC

OOPS I Should Have Had A LLC

This was originally published on PAOO on September 22nd, 2010. Randy M. Javorski, et ux. v. Commissioner, TC Summary Opinion 2010-136 I try to cultivate humility.  I have several people who assist me in this most notably my children.  And I do plenty of things to be...
Incentive To Innovate

Incentive To Innovate

This was originally published on September 19th, 2010. I attended the Mass Innovation Night Wednesday  It is a pretty neat event. Neuron Robotics is making a central control unit to use in robot applications.  Another neat start-up was Isabella Products which has a...
Blast From The Past

Blast From The Past

Bank of America Tower Midtown Manhattan – Photo credit -Gdefreitas This was originally published on September 19th, 2010. Tax court summary opinions frequently feature taxpayers bringing fairly lame arguments forward.  Like the couple who managed to log 90,000...