Word Association
What’s the first thing that comes to mind when you hear the term “remote work”?
I think of empty offices for which an employer is paying fair market rent, of difficulties in communicating with physically absent employees who
TaxSlaw
Where those hungry for tax knowledge come to chow down
TaxSlaw, published by Rivkin Radler, focuses on tax law and related financial legal issues. The blog covers topics such as life insurance taxation, state domicile and residency tax implications, installment sales and imputed interest, qualified small business stock gain exclusions, and other tax planning and compliance matters. It addresses practical tax concerns for individuals, businesses, and professionals, including estate planning, business transactions, and tax court decisions. The content often discusses the intersection of tax law with insurance, real estate, corporate transactions, and estate matters, providing insights into tax consequences and strategies.
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Latest from TaxSlaw
Thinking About Borrowing from “Your” Charity? Think Again
By Louis Vlahos
Challenges Ahead
Earlier this month, the Fed raised the federal funds rate for the first time in three years. Inflation remains high relative to the Fed’s target rate. Energy costs continue their upward trend. The Federal deficit for the 2026…
When is the Receipt of “Value” Includible in Gross Income?
By Louis Vlahos
The Income Tax
The federal government is the largest employer in the U.S., and provides the greatest number and variety of services and products in the country. To fund its operation – i.e., to pay its bills – the government…
Proposed Regs, Discrimination by Private Schools, and The Loss of Tax-Exempt Status
By Louis Vlahos
Gown vs. State
It is no secret that the Administration[i] is not pleased with many tax-exempt organizations, especially those “elite” private colleges and universities that, according to the White House and other observers, are hostile toward individuals and organizations…
The S Corporation in Bankruptcy – To Whom Does its Passthrough Tax Status Belong?
By Louis Vlahos
When Paths Cross
For years I have told practically anyone who would listen that there are two kinds of “codes”: those with an upper case “C”, like the Ten Commandments and the Internal Revenue Code (the “Code”), and those with…
Taxing NYC’s “Wealthy” By Reducing The Credit For Unincorporated Business Tax
By Louis Vlahos
Taxes Galore
There are so many things that New York City has in abundance. Some are good while others are less desirable. It often depends upon whom you ask. One item that will certainly find its way into both categories…
Does the Pied-a-Terre Tax Apply to Real Property Owned by a Statutory Resident of NYC?
By Louis Vlahos
Best of Times
You landed a hard-to-come-by position at a prestigious Manhattan-based company. The hours spent at the office, including most weekends and many holidays, were outrageous by any reasonable person’s measure. Your combined federal, New York State and City…
Identifying “Limited Partners” for the Exclusion from Self-Employment Tax – The Fifth Circuit Changes its Mind…Sort of
By Louis Vlahos
An About-Face?
Earlier this year, the federal Court of Appeals for the Fifth Circuit[i] ruled that the U.S. Tax Court had misinterpreted the Code’s self-employment tax rules as they apply to individuals who hold limited partnership interests in a…
When a Non-Shareholder Contributes Capital to a Corporation
By Louis Vlahos
Basic Principles
What does the term “gross income” mean to you? For most folks, it refers to the amount of money that is paid to someone in exchange for their services or property, or for the use of their property.…
Standing at 21
By Louis Vlahos
I’m delighted to share that FeedSpot has ranked TaxSlaw 21 in its list of the 100 Best Tax Blogs to Follow in 2026.
This blog is a labor of love, and it feels good to know that my weekly…