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Most Recent Posts

No Tax On Tips – Now Social Security – What Is Next?

No Tax On Tips – Now Social Security – What Is Next?

This is very similar to the “no tax on tips”.  They are both proposals that purports to be directed toward a disadvantaged class, but will really only help the more advantaged members of the class like the servers in high-end steak house or in the case of senior citizens people like me or even more the older CPAs who are determined to die with their boots on.

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No Tax On Tips – Be Careful What You Wish For

No Tax On Tips – Be Careful What You Wish For

I frequently do an “Other Coverage” section on my posts, but I wouldn’t know where to start on this topic.  I will note though that I have not found another article where somebody ran numbers on the effect of the various legislative proposals.  Reilly’s Sixth Law of Tax Planning – Don’t Do The Math In Your Head.

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IRS Conservation Easement Settlement Offer – Sweet Deal ?

IRS Conservation Easement Settlement Offer – Sweet Deal ?

Under the deal you are allowed your out of pocket meaning that the disallowance is $300,000.  And that is taxed at 21% making the deficiency $63,000 for a total tab of $66,000 including the 5% penalty,  Of course there will be interest on top of that.  Nonetheless if back when you did the deal you made a wise investment with your $58,4000 in savings over and above the investment, you will actually have come out ahead for having invested in a really ridiculous deal.

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Tax Court Allows Only 2.5% Of Claimed Easement Charitable  Deduction

Tax Court Allows Only 2.5% Of Claimed Easement Charitable Deduction

Significantly, none of petitioner’s experts who testified at trial opined as to the fair market value of the unencumbered easement property. Rather, they determined the net present value of the subsurface aggregate and ignored the regulatory definition of fair market value. The regulations require us to determine fair market value on the basis of the price that a willing buyer and a willing seller would agree to

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