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

Selling Your Business – Watch Out For Effect On 199A Pass-Through Deduction

The provision of the Tax Cuts and Jobs Act that right now is giving the most stress to tax preparers is probably Section 199A also known as the pass-through deduction. Sitting in an RV in a state park in Georgia, I once again am grateful that I retired from doing compliance work.  Not having any current returns to crank out gives me time to think about the effect that 199A might have on deal structuring.

read more

Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.