Today, we continue along our multiple-part journey through the new 3.8% net investment income tax regulations, an undertaking that is rapidly approaching a length that would make James Joyce uneasy.

Let’s continue along our multiple-part journey through the newly-released FINAL net investment income tax regulations, which by the time it’s all said and done, may rival the Old Testament in both ...

When a corporation sells property, it can decrease the resulting tax burden several ways. Most business property sales can be calculated according to Section 1231, which allows a significant portion ...

There are generally two kinds of gains and losses that must be included in the IRC Section 1231 netting process, as follows: (1) Includable gains and deductible losses on sales or exchanges of ...