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Property Tax Assessor Presumed Too Much

Even though property acquired during marriage is presumed to be community property, for property tax change in ownership purposes the Los Angeles County Property Tax Assessor’s Office believes otherwise. Fortunately, the...more

Converting a Profits (or Carried) Interest Into a Capital Interest Tax-Free, Even if it is a Marketable Security

In CCA 201517006 (dated 10/9/14 and released 4/24/15), the general partner of a publicly traded partnership (PTP) had, in addition to its capital interest, a profits interest in the PTP called “incentive distribution rights”...more

Be Sure to File a Protective Claim for FICA Taxes

The Supreme Court has agreed to review the Sixth Circuit Court of Appeals decision in United States v. Quality Stores which held that severance payments to involuntarily terminated employees were supplemental unemployment...more

Hidden Gem in New Tax Law – S Corporation Built-In Gain Recognition Period Reduced to 5 Years

More details of the American Taxpayer Relief Act of 2012, which President Obama signed into law yesterday, January 2, 2013, will be release shortly. But in the meantime, we know from the text of the legislation (HR 8) that...more

Locking in 2012’s Long-Term Capital Gains Tax Rate

Did you sell your business in 2012 and defer any of the purchase price? This could be the case if you financed part of the purchase price (i.e., you took back the buyer’s note), or there was an earnout whereby you receive...more

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