Tax Law

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Recent Posts

Knight v. Commissioner: Calculating Estate Costs and Itemized Deductions
Posted on 4 Jun 2008 by Philip R. Fink, J.D.

Phillip R. Fink, J.D., Professor of Accounting at the University of Toledo and noted author, provides an analysis of the landmark Supreme Court case of Knight v. Comm'r, 552 U.S. 181 (U.S. 2008) , interpreting IRC Section 67(e)(1) regarding the deduction... Read More

The Deduction for Energy Efficient Buildings Under IRC Section 179D
Posted on 6 Apr 2009 by David Altman

A deduction is available for the cost of energy efficient commercial building property placed in service before January 1, 2014. A partial deduction is allowed for energy savings systems that are not part of a plan to reduce the building's energy... Read More

The Deductibility Of Capital Expenditures As Qualified Medical Expenses
Posted on 4 Jun 2008 by Gerald M. Levinson

Gerald M. Levinson, a renowned pension and trust tax attorney and founder of Benefits Research & Communications in Escondido, California, discusses in his Expert Commentary how certain personal capital expenditures may be wholly or partially deductible... Read More

Knight v. Commissioner Limits Investment Fee Deductibility by Trusts
Posted on 27 May 2009 by Joseph Grant

In Knight v. Comm'r, 552 U.S. 181 (U.S. 2008) , t he Supreme Court settled a long-standing split of authority regarding the applicability of the 2% AGI limit to the deductibility of investment fees by trusts. Holding that the fees are commonly or... Read More

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