Scott Johnson

Scott Johnson

Manatt, Phelps & Phillips, LLP

Contact  |  View Bio  |  RSS

Latest Publications

Share:

The Built-In Gains Tax - S Corporations Are Gaining Ground

Many business owners are aware that, if a business is operated through a C corporation, the corporation pays tax on the profits and, when the profits are distributed to the shareholders in the form of dividends, the...more

1/28/2016 - C-Corporation Capital Gains Dividends Protecting Americans from Tax Hikes (PATH) Act S-Corporation Shareholders

Virtual Currency & IRS Reality

The Internal Revenue Service recently issued Notice 2014-21 to provide guidance for the tax treatment of virtual currency, such as Bitcoin. In the Notice, the IRS describes how existing general tax principles apply to...more

5/7/2014 - Bitcoin Income Taxes IRS Virtual Currency

1031 Exchanges: Exchanging Out of California? Do Keep In Touch

As we have noted previously, many property owners are aware that one can sell investment property and reinvest the sales proceeds in like-kind investment property without having to pay tax on the sale. Such transactions are...more

12/4/2013 - Franchise Tax Board Franchise Taxes Internal Revenue Code (IRC) Section 1031 Tax-Deferred Exchanges

1031 Exchanges of Investment Property— Recent Cases

Many property owners are aware that one can sell investment property, at a profit, and reinvest the sales proceeds in replacement investment property, without having to pay tax on the sale. Such transactions are known as...more

3/27/2013 - Investment Property Section 1031 Tax-Deferred Exchanges

4 Results
|
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×