Taxes, Money & Financial Regulation

Section 162(m): Covered Employees and the $1M Deduction Cap

Capital Contribution in Real Estate: Section 721 and Capital Calls

EPCRS Correction Programs: SCP, VCP, and Audit CAP

Nonprofit Parking Tax: Repeal, Closed Refund Window, and Current Rules

How to Figure the Taxable Amount of an IRA Distribution

IRC 457(f) Nonqualified Deferred Compensation: Vesting, FICA, and 409A

Transposition Errors in Accounting: The Divisible-by-9 Rule

No Tax on Tips for Business Owners: Payroll, Credits, and Reporting

How MLP Dividends Are Taxed: Basis, Phantom Income, and Section 751

Help With Taxes for Seniors: VITA, Form 1040-SR, and Credits