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Showing all 10 results
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Tax Calendar
January 2023
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 470
Abstract: This calendar notes important tax deadlines for the first quarter of 2023.
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Business vs. hobby: The tax rules have changed
Spring 2019
Newsletter: Business Matters
Price: $225.00, Subscriber Price: $157.50
Word count: 470
Abstract: The tax implications of earning money from an activity will vary depending on whether it is considered a hobby or business by the IRS. And the rules recently changed under the Tax Cuts and Jobs Act. This article reviews the hobby vs. business distinction and explains what’s new.
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Business vs. hobby: The tax rules have changed
April 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 470
Abstract: The tax implications of earning money from an activity will vary depending on whether it is considered a hobby or business by the IRS. And the rules recently changed under the Tax Cuts and Jobs Act. This article reviews the hobby vs. business distinction and explains what’s new.
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To bundle or not to bundle – CMS steers away from ACA-related payment models
Winter 2018
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 470
Abstract: The Centers for Medicare and Medicaid Services (CMS) has sent a proposed rule to the Office of Management and Budget that would cancel, or scale back, some of the major bundled payment initiatives created by the Affordable Care Act. This article looks at the proposed CMS changes to these bundled payment programs, noting that, while the American Medical Association had criticized the programs for moving too fast, it isn’t generally opposed to bundling payments.
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Third parties allowed to assert work-for-hire defense
February / March 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 470
Abstract: Work-for-hire agreements generally give the hiring party, instead of the creator, ownership of any work’s copyright. But as a recent Second Circuit case proves, third parties may be able to rely on the work-for-hire doctrine to crush a copyright infringement claim by a work’s creator. This article summarizes the case. Urbont v. Sony Music Entertainment, No. 15-1778, July 29, 2016 (2nd Cir.)
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Tax Tips – Shift capital gains to your children
July / August 2016
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 470
Abstract: This issue’s “Tax Tips” article details why taxpayers should consider giving appreciated stock to their children to minimize capital gains taxes, explains how to deduct bad debt and covers why “net, net gifts” are now a more viable strategy.
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Court sheds light on ESI subpoenas for third parties
September / October 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 470
Abstract: A California appellate court, relying on federal case law, recently issued a ruling that provides some useful reminders on third parties’ obligations to provide electronically stored information (ESI) when subpoenaed. The court’s findings resulted in a reluctant third party incurring more than $11,000 for the plaintiffs’ attorneys’ fees and costs. This article explains why an appellate court ultimately found that the defendant’s objection to the second subpoena was without merit. Vasquez v. California School of Culinary Arts, Inc. (Cal. App. 2014).
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10 tips for keeping volunteers
Summer 2011
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 470
Abstract: Short-staffed nonprofits rely on volunteer labor to pick up the slack. To help ensure everything is done to engage and retain unpaid workers for the long term, this article offers 10 tips, including building a formal program, assigning work that counts, and adapting to changing needs.
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Ask the Advisor – Q: How is the dollar’s declining value likely to affect the sale of my business?
August / September 2008
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 470
Abstract: This column addresses issues relating to the declining dollar. These include how a weak dollar is helping some U.S. businesses that have substantial overseas operations and hurting those that rely on imported supplies or overseas labor. It also talks about why foreign buyers may be more — or less — inclined to buy a U.S. company these days.
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Jelke reverses Tax Court on discount for built-in gains tax
Spring 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 470
Abstract: The recent appellate court decision in Estate of Jelke v. Commissioner (11th Cir. 2007) could dramatically affect estate tax liability. This article summarizes the case’s history and court’s ruling, and explains why it’s a boon to estate taxpayers and could be relevant to the valuation of C corporations in divorce matters.