Source: http://taxblog.dickinson-wright.com/author/bkim/
Timestamp: 2020-02-18 10:23:27
Document Index: 311424750

Matched Legal Cases: ['§ 318', '§ 351', '§ 338', '§ 1400', '§ 1', '§ 301', '§ 1']

Brian Kim, Author at DW Tax Blog
Posted by Brian Kim | Aug 6, 2018 | Brian Kim, Dickinson Wright, DW Tax Blog, Section 355 of the Internal Revenue Code
Categories Select Category “Bad Boy” Guarantees § 318 attribution rules § 351 exchange or a gift transaction 15% tax real estate purchases 200-Percent Rule 2016 Gift Taxes 2016 IRS Form 1040 2016 PA 57 2016 taxes 2019 federal budget 3-Property Rule 317 Mich App 705 (2016) 401(k) deferrals 401(k) plans 401K 403(b) 529 Accounts 645 Election ABLE accounts ACA ACA reporting requirements Achieving a Better Life Experience Act Affordable Care Act AHCA ALF’s Alimony Amended Tax Return American Health Care Act Andrew MacLeod Annual Gift Tax Exclusion Appeal Deadlines for Taxes assessed value asset protection trust statutes Asset Protection Trusts assets audit automatic enrollment feature for 401k plan automobile transfer to trust Bank Secrecy Act Basis Reporting benefit pension plan Best Practices for 401K plan Bipartisan Budget Act of 2015 Bipartisan Budget Act of 2018 bob joslyn Bob Rhoades Brenda Roubidoux Taylor Brian Kim bunching c corporation Canada Canada Revenue Agency Canada-US Tax Convention Canadian income tax purposes capital gains bracket Capital Gains Tax cash balance plans charitable contributions charitable deductions Charitable Giving Chief Counsel Advice Cindy Svenson Claim of Right Doctrine COLA commercial properties Common Control compensation congress Consolidated Appropriations Act continuing support trust contributions to HSA controlled foreign corporation Cost approach cost of living Covered Entities Cross Border cryptocurrency cybercriminals Cyndi Moore Cynthia Black Svenson Cynthia Moore Death Tax Repeal Act of 2017 Deb Grace Deborah Grace Deceased Spouse Unused Exemption deferring tax transactions Department of Health and Human Services Department of Labor Derek Kaczmarek Dickinson Wright Disregarded Entities divorce agreements Domestic Asset Protection Trusts Donor Advised Funds dower DW Tax Blog Economic obsolescence Education Tax Credits Eighth Circuit Court of Appeals Eligible Manufacturing Personal Property Exemption Elizabeth Brickfield email scam Emily Dorisio Emily Turbiak Employee Benefits Employee Plans Compliance Resolution System employee stock options Employer Identification Number employer matching contributions for 401K Employer Shared Responsibility equalization rates equitable taxation Eric Gregory ERISA Erwood vs Life Insurance Company of North America estate lawyers Estate of Attia Estate Planning estate tax estate tax exemption estate tax portability estate tax repeal estates excess operating costs Exemptions expat expatriate expatriates fair market value Family Business family leave FBAR federal estate federal estate tax Federal gift tax exemption federal income tax Federal Insurance Contributions Act Federal Reserve Federal Savers Tax Credit Federal Tax Laws federal tax regulations fiduciary responsibilities FMLA leave Foreign Account Tax Compliance Act forfeitures form 1023 Form 1040EZ Form 1040X Form 1094-C Form 1095-B Form 4175 Form 4564 Form 5278 Form 706 Form 709 Form1095-C Franchise Fringe Benefits Functional Obsolescence in Assessment Valuations Funeral Representative Gabrielle McKee generation-skipping transfer (GST) tax exemption Generation-Skipping Transfer Tax Gift Contributions gift split gift tax annual exclusion amount gift tax exemption gift tax return giselle alexander Grace Trueman Graegin Loans Grantor Retained Annuity Trusts Grecian Magnesite GST exemption GST tax exemption Health Care Flexible Spending Account Health Insurance Marketplace Health Plan Opt Outs Health plans Health Savings Account Henry C.T. (Tip) Richmond III Henry Grix high net worth Historic Boardwalk house bill 4824 house bill 4825 HRA IDR IGA In-Home Caregivers income tax Income Tax Act income tax brackets income tax return income tax returns income taxes increase deferrals Individual Shared Responsibility industrial properties Information Document Request innocent spouse relief Installment Method Insurance Inter-Company Pricing Practices Internal Revenue Code Internal Revenue Code § 338(h)(10) Internal Revenue Code of 1986 Internal Revenue Code Section 72(p) Internal Revenue Code Section 7345 Internal Revenue Service IRA IRAs IRC § 1400Z-2 IRC 501(c)(3) irrevocable gifts to descendants Irrevocable Trusts IRS IRS Appeals Office IRS dispute IRS Employee Plans Examination IRS Form 843 IRS Passport Revocation IRS Reminder IRS Rev. Rul. 99-6 IRS Tax Penalties Itemized Deductions J. Troy Terakedis James Mauro Jeff Ammons Jeffrey Gehring Jim Mauro Joan Cripe Skrzyniarz Joan Skrzyniarz John Dawson Johnson Amendment Joint Trusts Jordan Schreier Jr. Judy Fertel Layne Julie Rhoades Leighton Koehler Les Raatz Life Insurance Limited Liability Company limited liability partnerships Living Trust LLCs marijuana Mario Franke Mark Lansing market realities Matthew Policastro Medicaid medical expenses Medical Health benefits medical leave medical marijuana Melissa Tayar membership interest Michael E. Dawson Michigan Michigan based Trustee Michigan Court of Appeals Michigan DAPTs Michigan Department of Treasury Michigan property taxes Michigan’s personal property statements Military national taxonomy of exempt entities net operating loss new 2704 proposed regulations Non-Profits Non-Resident Speculation Tax non-taxable NRST Obama care Offshore Voluntary Disclosure Program one-half deduction Ontario real estate Opportunity Zones OVDP PARKING REIMBURSEMENT PLAN partnership Partnership Audit Partnership Distributions Partnerships Passive Activity Loss passport payroll taxes performing arts personal property taxes Peter Domas Peter Kulick Peter Sheldon Philanthropy Phishing phishing emails Plan Loans portable Prenuptial Agreements primary benefits Principal Residence Exemption Principal Residence Sale Exclusion probate Professional Corporations Profit Sharing Plans Promissory Note Property Property appraisal Property Tax Appeals Property tax assessment property tax assessments property tax exemption Property taxes prorata share of deductions and losses Protecting American from Tax Hikes Act of 2015 QSB Stock QTFBs Qualified Dispositions in Trusts Act qualified parking benefit Qualified Personal Residence Trust Qualified Reservist Distribution Qualified Retirement Plan Qualified Small Business Stock Qualifying Health Coverage Ralph Levy Real Estate Real estate investment real estate professional religious exemption religious organization repeal the federal “death” or estate tax Replacement cost reporting requirements repurchasing stock sales required minimum distributions Retirement retirement income retirement plan Retirement plans Rev. Proc. 2017-34 Rev. Rul. 91-32 Revocable Living Trust robert joslyn Roberta Granadier Robin Miskell S Corporation safe-harbor notice sale of equity interests sales tax Savings for special needs individuals Second Circuit Section 1031 Section 1202 Section 132(f)(1)(C) of the Internal Revenue Code Section 199A Section 2010(c) Section 2704 Section 355 of the Internal Revenue Code Section 409A Section 482 of the US Internal Revenue Code Section 4980H of the Internal Revenue Code Section 6721 Section 6722 Section 83(b) filing requirements secure act securities Series LLCs seriously delinquent taxpayer Severance Payments Shared Responsibility Payment Small Business small estate affidavit Social Security Taxes South Dakota v. Wayfair Inc. standard deductions start-up expenditures State Tax Commission stock option stock sales streamlined filing compliance procedures Student Loan Repayments superadequacies Tara Halbert Tax tax “portability” rule Tax Act tax assets tax attorney tax audit Tax Benefit Doctrine tax changes tax code changes Tax Code Section tax codes Tax Cuts and Jobs Act Tax debts tax deductions tax deferred retirement plans tax dispute Tax Disputes tax efficiency tax exemptions tax filing tax fraud schemes tax holiday tax inefficiencies tax inflation Tax Law tax laws tax lawyer Tax Lien Enforcement tax limitations tax payer tax penalties tax penalties 2016 tax prep tax preparer tax professionals tax proposals tax reform Tax Reform Act of 1986 Tax Refunds tax savings tax situation tax transactions Tax Tribunal tax-exempt tax-free taxable taxable income taxable value Taxation taxation regarding Assisted living facilities taxes taxpayer Taxpayer First Act of 2019 taxpayers Taxpayers with Foreign Affiliates TCJA Ted Citrome TEFRA audit rules The Fifth Circuit Court of Appeals The Green Book Thomas Hammerschmidt Tip Richmond Tom Hammerschmidt transfer of property transfer on death accounts and deeds transfer tax exemption transfer taxes Treas. Reg. § 1.6161-1 Treas. Reg. § 301.6651-1 Treasury Regulation § 1.6662-2 Troy Terakedis trust for the benefit of descendants Trusts U.S. Federal Tax Structures U.S. Tax Court Uncategorized Unclaimed Property United States Tax Court unresolved tax liabilities valuation approaches Var Lordahl virtual currency Voluntary Compliance Program voluntary disclosure voter education W-4 Tax Forms W4 wash sale rule Wash Sales Wellness Plan Incentives William Elwood Wills YEAR END 401K Year End Bonuses Zero Out Technique