Tax Law

Recent Posts

Morrison & Foerster LLP: Charities, S Corporations and UBIT: Why a Charitable Gift of S Corporation Stock May Not Be the Best Option
Posted on 1 Feb 2012 by Morrison and Foerster LLP

Not all charitable gifts are created equal, and a charity is not required to accept any and all donations of property, especially property that may be difficult to own or liquidate in furtherance of the charity's purpose. For instance, before a charity... Read More

Trust Fund Tax Convictions Affirmed
Posted on 27 Apr 2012 by Jack Townsend

In United States v. DeMuro, ___ F.3d ___, 2012 U.S. App. LEXIS 8094 (3d Cir. 2012) , enhanced opinion available to subscribers, (Non-subscribers can download the unenhanced official opinion here ), the Demuros, husband and wife, were convicted... Read More

You Can't Get There From Here
Posted on 10 Mar 2012 by Christopher Bergin

The Economic View in Sunday's New York Times by Harvard economics professor N. Gregory Mankiw ( Capital Gains, Ordinary Income and Shades of Gray ) defending special tax rates for carried interest brought to mind the old joke about a tourist asking... Read More