Charles (Chuck) Rubin – Gutter Chaves Josepher Rubin Forman Fleisher P.A.

Applicable Federal Rates – June 2015

Please see charts below for more information…more
| Taxation

Can the IRS Abate Interest and Penalties That Have Already Been Paid?

A taxpayer filed a late tax return, and paid with it interest and penalties based on the tax due. The taxpayer then filed a time-barred refund claim, providing that the tax amount due was overstated on the original return…more
| Taxation

Supreme Court Mandates State Income Tax Credits, Pretty Much

Maryland imposes income taxes on its residents. There is a state level income tax, and a county level tax. If a Maryland resident incurs income in other states and pays state income tax to those other states, there is a…more
| Civil Procedure, Constitutional Law, Labor & Employment Law, Taxation

Seniors Need to Use Care in Deferring Income Into 2016

Tax Planning 101 says to defer income into the next year if you can, since it is better to pay a tax later than sooner. You get to keep the money in your account and can earn interest (good luck with that with today’s…more
| Taxation

Triple Drop and Check

Sounds like an ice hockey term, but this is a tax blog so don’t get your hopes up. Parent corporation owns all the stock of subsidiary 1, which owns all the stock of subsidiary 2, which owns all the stock of subsidiary 3…more
| Business Organizations, Taxation

FIRPTA Changes Coming?

It is a pleasure to see something coming out of Congress these days that seeks to attract foreign investment, instead of repelling it. A recent bill by Representatives Brady and Crowley seeks to modernize FIRPTA by expanding…more
| Elections & Politics, Labor & Employment Law, Finance & Banking, International Law & Trade, Taxation

One Dollar of Tax Would Have Avoided $94,671.53 of Penalty

A corporation filed a 2008 income tax return reflecting a tax liability of “$0.00.” In the following year, the Corporation made no estimated income tax payments, based on Internal Revenue Code Section 6655(d)(1)(B) which…more
| Business Organizations, Taxation

IRS Plans to Shift Risk of Withholding Agent Fraud to the Taxpayer for Foreign Withholding

Chapter 3 of the Internal Revenue Code requires payors (and recipients) of certain types of U.S. source income to withhold tax if the beneficial owner or recipient is a non-U.S. person for income tax purposes. Chapter 4 also…more
| Finance & Banking, International Law & Trade, Taxation

Florida Recognizes Same-Sex Marriages, At Least When the Time Comes for Divorce

A same-sex couple were married in Massachusetts in October 2012. They later moved to Florida, and one of the spouses filed a petition for dissolution of marriage in Florida, even though Florida does not recognize same-sex…more
| Civil Procedure, Conflict of Laws, Constitutional Law, Family Law, Taxation

FBAR Case Rules on Unknown Issues

A recent FBAR decision weighs in on some unknown and uncertain penalty issues relating to failure to file FBARs. These issues include..…more
| Commercial Law & Contracts, Constitutional Law, Finance & Banking, International Law & Trade, Taxation

Applicable Federal Rates – May 2005

See charts below for more information…more
| Taxation

60 Crummey Withdrawal Beneficiaries Allowed

For many years, courts have recognized that gifts to a trust can qualify for the gift tax annual exclusion as “present interest” gifts if withdrawal powers are granted to beneficiaries.The IRS is hostile to persons being treated…more
| Alternative Dispute Resolution (ADR), Taxation, Wills, Trusts, & Estate Planning

Can A Form 1040 Income Tax Return Omission Lead to an Extended Statute of Limitations for an Estate Tax Return (Form 706) or Estate Income Tax Return (Form 1041)?

Surprisingly, yes! At least according to the IRS. How so? Here’s at least one scenario where it is possible: An executor for a decedent’s estate files a final Form 1040 for the decedent. The executor does not report a foreign…more
| Taxation, Wills, Trusts, & Estate Planning

Minority Shareholders Liable as Transferees for Unpaid Corporate Taxes Due to Wrongdoing of Majority Shareholders

The Tax Court has found two minority shareholders liable to return several million of dividends they received from a corporation when the corporation failed to pay federal income taxes at the direction of majority shareholders,…more
| Business Organizations, Civil Procedure, Commercial Law & Contracts, Securities Law, Taxation

Direct vs. Indirect Probate Court Jurisdiction Over Foreign Realty

A state probate court generally does not have jurisdiction over real property situated in another state or country that was owned by the decedent. Generally, such property must be administered in those local jurisdictions, and…more
| Real Estate - Residential, Taxation
Showing 1-15 of 440 Results
|
View per page
Page: of 30
Contact

2101 NW Corporate Blvd. Suite 107
Boca Raton, Florida 33431, United States

  • 561-998-7847

Areas of Practice
  • Business Organizations
  • Taxation
  • Wills, Trusts, & Estate Planning
Badges
Verified
This profile may constitute attorney advertising. Prior results do not guarantee a similar outcome. Any correspondence with this profile holder does not constitute a client/attorney relationship. Neither the content on this profile nor transmissions between you and the profile holder through this profile are intended to provide legal or other advice or to create an attorney-client relationship.

All the intelligence you need, in one easy email:

Great! Your first step to building an email digest of JD Supra authors and topics. Log in with LinkedIn so we can start sending your digest...

Sign up for your custom alerts now, using LinkedIn ›

* 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.
×