Tax Law Resources Archives

With the issuance of Revenue Procedure 2019-38, the IRS has finalized the Section 199A deduction safe harbor test for rental…

Len NittiSeptember 26, 2019

https://youtu.be/P_UvFci1oFQ In December 2017 the Tax Cuts and Jobs Act (TCJA) was passed marking the first time in almost 30…

https://youtu.be/K4wIKOpkdMw Why it’s Important The recent overhaul to our tax system has resulted in some significant changes to many provisions…

Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. trade or…

As part of the passing of the Tax Cuts and Jobs Act in December 2017, a new tax incentive was…

Len NittiMarch 4, 2019

As part of the Tax Cuts and Jobs Act (TCJA), a new 20% tax deduction was created for the qualifying…

Len NittiJanuary 22, 2019

On Friday, December 22, President Trump signed sweeping tax reform (the “Act”) into law. The Act provides the most comprehensive…

As part of the Tax Cuts and Jobs Act (TCJA), a new deduction was created as an offset to “qualified…

Len NittiJanuary 2, 2019

Internal Revenue Service Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations, has been in existence…

WilkinGuttenplanDecember 27, 2018

Purpose of the form Internal Revenue Service Form 5472 is an informational form that discloses the transactions during the tax…

WilkinGuttenplanDecember 27, 2018

Tax Law Resources