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Showing 17–20 of 20 results

  • Make the most of real estate losses: Keep good records

    May / June 2012
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 533

    Abstract: The passive activity loss (PAL) rules make it difficult for rental real estate owners to deduct their losses unless they qualify as real estate professionals. And that demands accurate timekeeping records. This article discusses the PAL rules and what’s required to qualify as a real estate professional. Citation: Vandegrift v. Commissioner (T.C. Memo 2012-14, 1/12/2012).

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  • Coffee break: Court lowers bar for dilution claims

    June / July 2010
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 533

    Abstract: When Starbucks sued a company selling “Charbucks” coffee, a district court found that the two marks had not been blurred, largely because the marks weren’t substantially similar. But an appeals court maintained that the degree of similarity between the marks was just one of six nonexclusive factors that should be considered when evaluating blurring claims.

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  • Newsbits – Filing new IRS tax form 990-n crucial for small nonprofits

    Summer 2009
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 533

    Abstract: Small nonprofits need to file their Form 990-N soon; online fundraising is growing; and you need to be aware of the criteria you must meet for your unpaid interns to not be defined as “employees.”

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  • Tax Tips

    May / June 2008
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 533

    Abstract: News items briefly discussed are depreciation, estate planning for noncitizens, disability insurance and charitable gift deduction requirements.

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