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1099-Ks From Venmo and PayPal: Ignore Them at Your Peril
Most people have contact with service providers such as Paypal, Venmo, EBay and Stubhub. Paypal and Venmo…
FinCEN Reporting Requirements Have Arrived
On April 19, 2022, this Tax Notebook Blog posted “The Coming FinCEN Reporting Requirements.” That blog post…
Tax Provisions of The Inflation Reduction Act of 2022
On August 16, 2022, President Biden signed into law the Inflation Reduction Act of 2022 (the Act). …
The Coming FinCEN Reporting Requirements
On December 7, 2021, Treasury’s Financial Crimes Enforcement Network (FinCEN) issued a Notice of Proposed Rulemaking which promulgated proposed…
The Pass-Through Entity Tax (AB 150) and SB 113 Amendments
Introduction In July 2021, California passed Assembly Bill 150, which contained the Small Business Relief Act, adding…
The IRS Wishes LIBOR a Fond Farewell with Final Regulations
Introduction LIBOR (London Interbank Offered Rate) has been universally used as a reference interest rate for contracts…
Divide and Conquer—A Primer on Partnership Divisions
Partnership divisions under IRC Section 708(b)(2)(B) can be useful in several contexts. Partnership divisions are also quirky,…
Appellate Court Finds Federal Conservation Easement Regulation Invalid
The Eleventh Circuit Court of Appeals recently invalidated a technical provision in the Treasury Regulations controlling conservation…
California Registration and Taxation of Foreign Entities
Introduction. When must a foreign entity (i.e., a corporation, LLC, or limited partnership formed under the laws…