Features - The CPA Journal Millennium Series - IRC Section 121 Gain Exclusion for Bankrupt Debtor's Principal Residence - The exclusion of the gain from the sale of a principal residence from capital gains taxes is unclear when the seller is a bankruptcy trustee. Recent court rulings, however, have favored trustees and bring some relief to those facing bankruptcy
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|Authors:||Bird, Bruce M.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 70.2000, 7, p. 46-53
Features - The CPA Journal Millennium Series - Maximizing the Front-loading of Alimony Payments - Special rules apply to accelerated payments of alimony or separate maintenance that may result in their unintended recapture under IRC section 71(f). The authors provide an algorithm and spreadsheet for maximizing the front-loading without triggering recapture.
Bird, Bruce M., (2001)
The CPA Journal Millennium Series - The New Economics of Exempt Organizations - The number of organizations exempt from federal income taxation has grown significantly in recent years. Managers looking for revenue have moved beyond donations, tapping new resources such as sponsorships and affinity programs that may constitute unrelated business taxable income.
Bird, Bruce M., (2000)
Segal, Mark A., (2008)
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