Month: February 2014

Chimpanzee wearing a jacket indoors, looking sideways.

Tax Implications of Installment Sales

More and more taxpayers it seems are finding themselves compelled to engage in a structured...
Kingfisher diving into water, perfect reflection.

Allowable Nontaxable IRA Rollovers Contributions Interpreted To Mean One Per Taxpayer Per Tax Year in US Tax Court Case – Bobrow v. Commissioner

In Bobrow v. Comm'r, T.C. Memo. 2014-21, the Tax Court relied on IRC 408(d)(3)(B) regarding...
Surreal sky over urban street scene.

What is a ‘Qualifying Relative’ for US Tax Purposes: IRC 152

Wading through the convolution required to identify specifically who qualifies as a relative for income...

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