Articles

• Bonus Depreciation and §754 Step-ups to Partnership Assets
• “IRS Updates “Automatic Consent” Revenue Procedure (Rev. Proc. 2022-14)
• New IRS Audit Effort Focuses on Partnership Loss Limitation Rules
• End of Year Tax Strategies You Can Take to the Bank – Part 2
• End of Year Tax Strategies You Can Take to the Bank – Part 1
• Surcharge on High-income Individuals, Estates, and Trusts:
• Delays Ahead for Senate’s Consideration of Build Back Better Bill
• Section 179 Deduction
• What Tax Professionals Should Do after a Data Theft or Loss
• Tax Relief for Victims of Hurricane Ida in New York and New Jersey
• What is the R&D Tax Credit?
• IRS Commissioner Provides Overview of Key Areas Affecting Taxpayers
• Cost Segregation for Passive Real Estate Investors
• Tax Plan Changes to Beef Up Internal Revenue Service
• Did you know the CARES Act might allow for a refund for you if you own a building?
• Tax Plan Includes Increased C Corp Rate
• Contesting an IRS Audit Determination
• Form 3115: Application for Change in Accounting Method
• Taxpayer Certainty and Disaster Relief Act of 2020
• Using Cost Segregation with Your Historic Tax Credit
• Are you a Taxpayer with Excess APTC?
• Recovery Rebate Credit Letters
• Grouping a Rental Activity with a Business Activity
• Reduce Capital Gains from Sold Stocks with Cost Segregation
• Final Regulations Issued on Small Business Tax Accounting & Long-term Contracts (TD 9942)
• Final Carried Interest Regulations (TD 9945)
• 481a Adjustments
• The Gold Standard Cost Segregation Approach
• Timing of Expenses Paid with Forgiven PPP Loan Monies
• Qualified Residential Living Facility Safe Harbor for Sec. 163(j) Business Interest Deduction (Rev. Proc. 2021-9)
• How to Identify a “Quality Firm”
• Maximizing Expense Deductions with 100% Bonus Depreciation and Section 179
• IRS Sending Letters Related to Qualified Opportunity Funds (IR 2020-274)
• IRS Issues Like-kind Exchange Final Regs (TD 9935)
• How to Identify a Quality Cost Segregation Study?
• The 2020 Tax Season Holds Unique Challenges for Tax Advisors
• Safe Harbor for Certain PPP Loan Participants (Rev. Proc. 2020-51)
• Congress Acts on Expense Deductibility When a PPP Loan Is Forgiven
• How Cost Segregation Effects Recapture
• Does Cost Segregation Method Matter?
• IRS Clarifies Deadlines for Like-kind Exchanges
• Failing to Satisfy One Requirement Invalidated Deduction for Conservation Easement
• Tenant Improvements in the Repair Regulations
• The Time Value of Money
• Guidance on QIP Changes to Depreciation (Rev.Proc. 2020-25)
• IRS Launches Centralized Partnership Audit Website (IR 2020-199)
• Cost Segregation Methods Are Not Created Equal
• Catch-up Depreciation
• Appreciating Depreciation for Real Estate Brokers
• Temporary Safe Harbor
• Cost Segregation and Estate Planning
• Real Estate Professional (REP) Designation: Steps to Qualify
• The Real Estate Professional (REP) Designation
• Additional Final Regulations Issued on Section 199A Deduction and Suspended Loss Rules (T.D. 9899)
• IRS Issues Final Regulations on Debt v. Equity
• How Is the New Five-Year NOL Carryback Rule Applied?
• Rentals with No Employees Eligible for PPP Loans
• Be Aware of the Benefits of Tangible Property Regulations
• The Opportunities of the Small Tax Payer Safe Harbor
• Hotels & Cost Segregation
• Tax Cuts and Jobs Act Changes Including 100 Percent Bonus Depreciation
• CARES Act Retroactively Fixes The TCJA Glitch
• Amendments Made to Excess Business Loss Limitation in the CARES Act
• Tax Reform and The New Benefits of Cost Segregation
• Temporary Modification of NOL Rules
• The Least Used but Very Taxpayer-Friendly Option: Routine Maintenance Safe Harbor
• Sec. 179D – Tax Deduction for Energy Efficient Commercial Buildings
• Maximizing Tax Savings Under the CARES Act Using Cost Segregation
• Business & Cash Flow
• Code Section 110 Part 2
• Code Section 110 Part 1
• Capital to Expense Reversals for Building Owners
• The De Minimis Safe Harbor Annual Election
• Partial Asset Disposition (PAD)
• Tangible Property Regulations
• Bonus Depreciation – Tax-Saving Tool for Your Business
• 7 Things a CPA Needs to Consider when Deciding on a Cost Segregation Partner
• Should I File Form 3115 or Not?
• How to Increase Your Cash Flow Using Cost Segregation
• Repair Regulations. Are you in Compliance?
• Will my Building Qualify for a Cost Segregation Analysis?
• Choosing a Firm to Conduct my Cost Segregation Study
• Why Cost Segregation?