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

Applicable Federal Rates – November 2014

See charts below…more
| Taxation

IRS Modifies Offshore Filing Procedures

The IRS has issued FAQs relating to the new streamlined procedures for offshore compliance, and for Delinquent International Information Return Submission Procedures…more
| Commercial Law & Contracts, Finance & Banking, International Law & Trade, Taxation

Treasury Makes Life Easier for Holders of Canadian Retirement Account Interests

Treasury automates the process for U.S. taxpayers making an election to defer taxation of Canadian RRSPs and RRIFs and to eliminate some information reporting requirements as to those accounts. …more
| Finance & Banking, International Law & Trade, Taxation

Hidden Gift in Merger Transaction

Disguised gifts found in a merger transaction, along with an interesting story on how the gifts came about. Most tax practitioners are trained to look behind the transfers occurring in family corporate transactions to…more
| Commercial Law & Contracts, Mergers & Acquisitions, Taxation, Wills, Trusts, & Estate Planning

Court Grants 44.75% Fractional Discount in Artwork, but Don't Get Too Excited

An appellate opinion granting a 44.75% discount for a fractional ownership interest in artwork has limited precedential value. The Fifth Circuit Court of Appeals recently overruled the Tax Court's 10% fractional interest…more
| Taxation, Wills, Trusts, & Estate Planning

Mission Creep Costs A Section 501(c)(3) Organization Its Exemption

A change in function of a Section 501(c)(3) organization results in the IRS revoking its exemption. To receive Section 501(c)(3) status, exempt organizations apply for exemption from the IRS. The exemption application…more
| Taxation, Nonprofit Law

No Informal Abandonment Of Residency Allowed

Individuals who are admitted to the US as lawful permanent residents ("green card" holders) are treated as U.S. residents for income tax purposes. Code section 7701(b)(1)(A)(i). As such they are subject to U.S. income taxes on…more
| Immigration Law, Taxation

Applicable Federal Rates – October 2014

Please see full federal rate charts for more information…more
| Finance & Banking, Taxation

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
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Areas of Practice
  • Business Organizations
  • Taxation
  • Wills, Trusts, & Estate Planning
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