On June 1, 2022, the Internal Revenue Service (“IRS”) released the first part of its annual “Dirty Dozen” list (the “List”) alerting taxpayers and practitioners of what the IRS considers potentially…

Tom started his tech company, ABC Tech, Inc., a corporation taxed as a C-Corporation, 10 years ago with a $100,000 investment with the goal of taking his company public. Over the years, Tom has brought…

房产买卖增值税减税策略 相信任何一个熟悉美国房地产投资的朋友们都了解1031换购交易是什么。简单的来说，它是一种延迟报交增值税的方法。假设使用1031交易来买卖增值后的投资房地产，卖得所得的增值税可以等到新买的投资房地产卖掉时再交。但是其坏处在于投资的资金会一直卡在房地产之中，因为增值的部分无法套现。这种作法不见得是每个投资人想要的。有些人可能不再想要投资房地产，改投资金融产品，但是因为面临需要缴交的增值税而迟迟不敢行动。…

One question I am regularly asked by clients who are selling their investment real estate property is if there is a way to achieve the following goals: (1) enter into a 1031 exchange, but at a smaller…