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

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

  • 561-998-7847

Frequent Flyer Miles–Sometimes Taxable, Sometimes Not

A recent Tax Court case adds to the rules that now exist whether frequent flyer miles will be considered taxable income. Below is a summary. 1. The general rule under Announcement 2002-18 is that awarded miles, whether…more
| Labor & Employment Law, Taxation

Interest Income Risk On Unpaid Related Party Loans

If interest is not timely paid on related party indebtedness, the payee may need to report original interest discount income. How often do you see or implement interest-bearing related party loans (e.g., among family…more
| Finance & Banking, Taxation

Homestead Status Without Current Use Or Possession; Interaction Of Homestead Successor Rights With Terms Of Marital Settlement Agreement [Florida]

Under Florida law, a decedent will be restricted in devising his or her homestead property at death. If those restrictions apply, surviving spouses and heirs received the interests they would receive under intestacy law. For…more
| Real Estate - Residential, Taxation, Wills, Trusts, & Estate Planning

Interest Rates For Tax Overpayments And Underpayments (4th Quarter 2014)

The IRS has announced the interest rates that will be imposed on late taxes, and paid on tax refunds, for the 4th quarter of 2014…more
| Business Organizations, Taxation

Tax Levy Recipients Must Act Fast - Really Really Fast, Like, Superman Fast

JPMorgan Chase Bank , N.A. received a notice of levy against the assets of one of its depositors. Two hours later, the taxpayer went to the bank and withdrew $40,000, before the bank froze the account (it actually took the bank…more
| Finance & Banking, Taxation

IRS Applies 20th Century Analysis To 21st Century Social Organization

Code §501(c)(7) provides an exemption from federal income tax for clubs organized substantially for pleasure, recreation, and other nonprofitable purposes if no part its net earnings inures to the benefit of a private…more
| Business Organizations, Education, Taxation, Nonprofit Law

Time Limitations On Receiving Late Proof Of Foreign Status For Portfolio Interest Exemption Payments

Code Section 871(h) provides non-U.S. persons with a valuable exemption from U.S. income taxes on interest paid on registered U.S. obligations, commonly referred to as the portfolio interest exemption. Before a payor is…more
| Civil Procedure, Finance & Banking, International Law & Trade, Taxation

Personal Goodwill Of Employee Reduces Estate Tax Value Of Corporate Stock

The question of “personal goodwill” often comes up in sales of corporate assets. When a business is sold, the shareholder will often seek to sell his or her “personal goodwill” in the business separately from the corporation’s…more
| Commercial Law & Contracts, Taxation, Wills, Trusts, & Estate Planning

‘F’ Reorganization Is Not An Inversion Transaction

The hot tax policy discussion these days is about corporate inversions. Rather than entice capital to stay in the U.S. with favorable tax rates (i.e., using the carrot), it is being proposed to enhance corporate inversion rules…more
| Commercial Law & Contracts, International Law & Trade, Taxation

Part VI – Willful Or Non-Willful Offshore Omissions & Conclusion

Below is Part 6 and the conclusion of my partner, Rick Josepher’s, analysis of the new offshore enforcement environment in light of the new 2014 Offshore Voluntary Disclosure Procedures…more
| Civil Procedure, Criminal Law, Finance & Banking, International Law & Trade, Taxation

No Disclaiming Federal Tax Liability

Chris owed money to the IRS, and had federal tax liens filed against him. He was also a 1/3 beneficiary of his mother’s estate. To avoid the IRS collecting against his share of the estate, Chris disclaimed his interest as…more
| Taxation, Wills, Trusts, & Estate Planning

Part V - Minimizing Risk Of Criminal Prosicution By Meeting Requirements For A Voluntary Discover In IRM 9.5.11.9

Below is Part 5 of my partner, Rick Josepher’s, analysis of the new offshore enforcement environment in light of the new 2014 Offshore Voluntary Disclosure Procedures…more
| Criminal Law, Finance & Banking, International Law & Trade, Taxation

Northwestern University Football Players Are Not Employees

Recently, the National Labor Relations Board ruled that grant-in-aid scholarship football players at Northwestern University are “employees” under the National Labor Relations Act. This has raised the question whether such…more
| Art, Entertainment, & Sports Law, Education, Labor & Employment Law, Taxation

Part 4 - The Delinquent International Return Submission Procedured

Here is Part 4 of my partner, Rick Josepher’s, analysis of the new offshore enforcement environment in light of the new 2014 Offshore Voluntary Disclosure Procedures…more
| Finance & Banking, International Law & Trade, Taxation

Applicable Federal Rates - August 2014

See Charts below for August 2014 Tax Rates…more
| Finance & Banking, Taxation
Showing 1-15 of 376 Results
|
View per page
Page: of 26
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.