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Posts in January, 2018

  • Jan 26 The Cohan Rule in 2018

    In accordance with the principles for claiming deductions, the burden of proof is on a taxpayer when claiming business deductions ...

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  • Jan 26 Tax Planning for Cryptocurrencies, Bitcoin Gains & Initial Coin Offerings (ICOs)

    The rise of bitcoin gave birth to a slew of ICOs, cryptocurrency exchanges, massive bitcoin gains, and the potential for civil and ...

    View Article
  • Loophole definition
    Jan 15 Carried Interest Remains Intact, New Code Section 1061 is a Farce

    Carried Interest Remains Intact, New Code Section 1061 is a Farce by John Anthony Castro, J.D., LL.M. Introduction The 2016 ...

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  • Tax Day on Calendar
    Jan 12 The New Code Section 83(i) Election

    by John Anthony Castro, J.D., LL.M . Introduction The Tax Cuts and Jobs Act is now law, and in it is a new type of section 83 ...

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  • Jan 09 Changes & Keynotes Within the Republican Tax Reform Bill

    Republicans managed to pass a tax overhaul bill in both the House and the Senate in December 2017. With the vast majority of the ...

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