Articles

In Memoriam: Martin D. Ginsburg

• Martin D. Ginsburg died on June 27, 2010. He was reknown as the best tax lawyer in Washington and as husband of Justice Ruth Bader Ginsburg.

Can An Estate Tax Be Retroactive?

• The estate tax expired on January 1, 2010. Congress is expected to reinstate it, retroactive to January 1, 2010, affecting the tax liability of estates of people who died before the law was enacted. Is a retroactive tax law constitutional? Find out by reading "Can An Estate Tax Be Retroactive?" in the short version or the long version.

IRS to Delete First Five SSN Digits on Form 1099

• A Taxpayer's Prayer to IRS: "Bless and keep our social security numbers that we may never forget them, lest we lose the power to communicate with thee." IRS is starting a pilot program for replacing the first five digits on Forms 1099 sent to you with X's. Here's what's wrong with the idea.

Tax Provisions In Health Care Reform

• You've heard bits and pieces about health care reform. Here you can read about the House and Senate provisions. Many of the tax provisions will shock and surprise you. There's a highly controversial provision for gay tax benefits. Your tax returns will lose confidentiality. And forget about tax simplification — ever! Here's the best place to read about the Tax Provisions In Health Care Reform. The article includes links to the 2,019-page House version and the 2,410-page Senate version.

Applying for a Private Letter Ruling

• Here's how to get IRS to guarantee that your transaction will pass muster with them by Applying for a Private Letter Ruling.

The New Tax On Students

• Most students under age 24 are now taxed on investment income at their parents' tax rate. Complying with this law allows the student to obtain the parents' tax return information directly from IRS. That could make for some interesting allowance negotiations. Learn how in The New Tax On Students.

Preaching Tax Compliance

• All Saints Episcopal Church in Pasadena, California allowed a political sermon -- which brought on the wrath of IRS. Find out how the church won in Preaching Tax Compliance.

Tax Simplification: Just Get Rid of 89 Million Unnecessary Returns

• Jay has some interesting thoughts on simplifying the federal tax system as he proposes Just Get Rid of 89 Million Unnecessary Returns.

Administration's Fiscal Year 2008 Revenue Proposals

• Jay Comments On Treasury's 2008 Revenue Proposals to turn repeated failure to file tax returns into a felony and punishing tax scams by felons simply by reporting them to the warden.

Advantages of a C Corporation

• When should you select a C corporation over an LLC, S corporation, or other entity? Jay has some suggestions on the Advantages of a C Corporation.