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Section 267(b)(1) Related Family Members
Introduction Section 267(b) is referenced in 79 sections throughout the Internal Revenue Code as well as 175 state law provisions for the definition ...
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Create Your Own Self-Managed Qualified Opportunity Fund
Introduction The market is saturated right now with everyone all trying to rush to create Qualified Opportunity Funds to get your money. The reason ...
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Changing the Form of Payment Under a Section 409A NQDC Plan
Introduction The purpose of this article is to clarify some of the rules governing changes in the form of payment under a Section 409A Non-Qualified ...
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Reasonable Cause to Avoid Tax Penalties
Introduction What constitutes “reasonable cause” under Code section 6651 for purposes of avoiding penalties for failure to file a tax return or pay ...
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The Section 199A Qualified Business Income Deduction
by John Anthony Castro, J.D., LL.M. Introduction The purpose of this article is to first establish that doctors, lawyers, investment advisors, and ...
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The Necessity of Tax Opinions
by John Anthony Castro, J.D., LL.M. Introduction In a recent 2018 federal court case, a company, Alternative Carbon Resources LLC, was assessed $39 ...
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An Overview of Amended Income Tax Returns
A Complete Overview of Amended Income Tax Returns This particular article is written for Tax Attorneys and CPAs. Unless you're ready for an intense ...
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SE Tax Exemption for Religious Organization Employees
by John Anthony Castro, J.D., LL.M. Introduction One question that comes up quite often for new clients that are employees of religious organizations ...
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Castro & Co.
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