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Tax Law for the Closely Held Business | Farrell Fritz, P.C. | State & Federal Tax Laws
The Tax Department of Farrell Fritz has created this blog to provide meaningful information and to elicit discussion regarding those Federal and New York tax issues which are of particular concern to ...
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Sale of a Contract: Ordinary v. Capital – Round Two | Tax Law for the Closely Held Business
A couple of years ago, this blog carried an article that briefly considered whether the gain realized by a taxpayer on the sale of a contract should be
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Establishing Taxpayer Intent - Why It Matters | Tax Law for the Closely Held Business
“You Know What I Meant” In order to determine the income tax consequences of a given transaction, a court must sometimes ascertain the intention of the
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Corporate Spin-Offs: The “Active Trade or Business” And The Collection of Income | Tax Law for the
Keep On Reading Over the last few months, we’ve been working on a number of transactions that involve the division of a closely held corporation or
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Sale of A Contract: Capital Gain or Ordinary Income? | Tax Law for the Closely Held Business
Maximize Capital Gain In the sale of a business, it is the goal of every business owner and his tax adviser to minimize the amount of gain recognized and,
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“Interpreting” the Code’s Plain Text | Tax Law for the Closely Held Business
What Does It Mean? The Tax Cuts and Jobs Act has now been in effect for fifty days. During this relatively brief period, many tax professionals have pored