A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part XVII – A Brief Stop at an Important Destination – Code Section 1361(b)(1)(D)
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This Week in Travel: Pricing Probes, Expedia’s Strong Quarter, Southwest’s Distribution Shift and New Loyalty Perks
Good Sunday morning from Seattle . . . Our Online Travel Update for the week ending Friday, August 8, 2025, is below. For several weeks now, we’ve all seen and read the many headlines regarding American Airlines planned use of
One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part IX – Deductibility of Automobile Loan Interest
In this ninth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss provisions of the Act that may permit individual taxpayers to deduct the interest incurred with respect to their automobile loan.[1]
One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part VIII – Worker Moving Expenses
In this eighth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss provisions of the Act that impact the taxation of worker moving expenses.[1]
Background
Historically, provided certain requirements were satisfied, Code
Q2 Results, AI Strategy and New Legal Trouble Keep Spotlight on Booking Holdings
Good Sunday evening from Seattle . . . Our Online Travel Update for the week ending Friday, August 1, 2025, is below. It was another slow week in the online travel world with Booking Holdings again capturing most of the
One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part VII – The Rules Relating to the Deductibility of Individual Charitable Contributions Have Changed
In this seventh installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss provisions of the Act that impact the deductibility of individual charitable gifts under Code Section 170.[1]
The Act impacts the
One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part VI – Corporate Charitable Deductions / A Floor Has Been Added to Code Section 170(b)(2)(A)
In this sixth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss a provision of the Act that impacts the deductibility of corporate charitable gifts under Code Section 170(b)(2)(A).[1]
Background
The rules
One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part V – Qualified Small Business Stock Exclusion / Code Section 1202
In this fifth installment of my multi-part series on the One Big Beautiful Bill Act, Steve Nofziger and I discuss a provision of the Act that impacts certain business owners who are contemplating a sale of their shares, Code Section
Slower Summer Week, Big Travel Tech Moves: OpenAI’s Booking Agent and DirectBooker’s AI Play
With summer in full swing, it is no surprise that this past week was another slow week in the online travel industry. Our recommendation? Enjoy this week’s Update with a drink in hand by your pool or other favorite body
One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part IV – The Qualified Business Income Deduction / Code Section 199A
In this fourth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), Steve Nofziger and I discuss a provision of the Act that impacts pass-through business entities and their owners, Code Section 199A.[1]
Background