Tax Law

Recent Posts

FATCA Withholding Compliance
Posted on 22 May 2013 by LexisNexis Tax Law Community Staff

Editor's Note: The following is an excerpt from Chapter 11 of the LexisNexis® Guide to FATCA Compliance * by William Byrnes and Robert Munro. The title is now shipping to customers world-wide. SUMMARY Importance of the Income Source In... Read More

FATCA's Application to Foreign Entities and Foreign Assets
Posted on 25 Mar 2013 by LexisNexis Tax Law Community Staff

Editor's Note: The following is an excerpt from Chapter 6 of the forthcoming LexisNexis® Guide to FATCA Compliance by William Byrnes and Robert Munro, scheduled for publication in May 2013. Types of Entities The Foreign Account Tax Compliance... Read More

IRC Section 1031 and Phantom Income: Can Property With No Equity Be Exchanged?
Posted on 23 Aug 2010 by Louis Weller

Like-exchanges under IRC Section 1031 (26 USCS 1031) are an important arrow in the quiver of tax planners. However, the collapse and ongoing weakness of the real estate market has highlighted risks associated with Section 1031 transactions, as well as... Read More