IRS Provides Safe Harbors For Business Charitable Contributions
The Tax Cuts and Jobs Act passed in December 2017 created Internal Revenue Code (“IRC”) §164(b)(6), which limits the annual deduction
Proposed Economic Presence Standards for Philadelphia’s Business Income and Receipts Tax
The City of Philadelphia has drafted proposed economic nexus standards for Business Income and Receipts Tax (“BIRT”) based upon the recent
“Step-Up” Your Estate Tax Strategies
Please note that the following article was co-authored by Greg Allison. One of the most common strategies employed by affluent taxpayers in a comprehensive
Does Santa Pay the Gift Tax? Does Santa Receive Wages of Cookies and Milk?
‘Twas the night before Christmas and all through the house, not a creature was stirring… except for St. Nick’s elf-accountants, who