Passive Activity

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What is a Real Estate Professional For US Federal Income Tax Purposes?

06/08/2017
What is a Real Estate Professional For US Federal Income Tax Purposes? Morticia hits the...
Material Participation / Passive Activity / Real Estate Professional
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LLC Income is INDEED Subject to Self Employment Tax: IRS Chief Counsel Advice 201436049

02/06/2015
In 1997, the IRS issued proposed regulations governing when the distributive share of partnership income...
Employment Tax / Entity Classification / Limited Partnership / LLC / Material Participation / Passive Activity / Payroll Tax Problems / Small Business / / Taxable Income / Uncategorized
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Can You Establish a SEP Plan if you are a Sole Proprietor? What if that Sole Proprietorship Had Historically Passive Income?

01/09/2015
Regardless of their nature or topic matter, off beat questions are one of the spices...
Business Expense / Deductible Expense / Employee Business Expense / Employment Tax / Partnership / Passive Activity / Payroll Tax Problems / Self Employ / Sole Proprietor / Sub-chapter S / Tax Deductible Expenses / Unemployment
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Schumann v. IRS: Reg. 1.469-2(f)(6) – The Nuanced Relationship Between Passive Losses & Self Rental Gains

11/12/2014
Schumann v. IRS: Reg. 1.469-2(f)(6) - The Nuanced Relationship Between Passive Losses & Self Rental...
1031 Exchange / Appeals & Audit Resolution / Business Expense / Business Income / Deductible Expense / Disallowed Expenses / IRS Examination / Material Participation / Passive Activity / Rental Real Estate / Self Rental / Sub-chapter S / Tax Court / Tax Guidance & Preparation
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Defining Passive Activity Between Spouses – Beyond the Bedroom: What Is Material Participation?

11/03/2014
Defining Passive Activity Between Spouses - Beyond the Bedroom What Is Material Participation? Ha! One...
Material Participation / Passive Activity / Rental Real Estate / Sub-chapter S / Tax Guidance & Preparation / Tax Preparer
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How to Calculate Basis of a Primary Residence Converted to Rental Property [Reg. §1.168(i)-4(b)] [Reg. §1.165-9(b)(2)]

10/07/2014
How to Calculate Basis of a Primary Residence Converted to Rental Property [Reg. §1.168(i)-4(b)] [Reg....
1031 Exchange / Basis / Capital Gain / Capital Loss / Depreciation / Passive Activity / Rental Real Estate / Tax Guidance & Preparation
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Tax Implication of Publicly Traded Partnerships: Why Purveyors or the US Tax Code Snarl at Investment Brokers

01/31/2014
Tax Implication of Publicly Traded Partnerships: Why Purveyors or the US Tax Code Snarl at...
1031 Exchange / 1231 Exchange / Capital Gain / Capital Loss / Investment Income / / Limited Partnership / Partnership / Passive Activity / Tax Guidance & Preparation

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