REIT Income Tests: The 75% and 95% Gross Income Rules
Learn how the REIT gross income tests work, from what counts as qualifying real estate and passive income to fixing shortfalls and preserving REIT status.
What Is Adjusted Gross Margin? Calculation, Adjustments, and SEC Limits
Learn how adjusted gross margin is calculated and reported, from typical cost adjustments and SEC limits to what the figure reveals to investors.
Form 5472 Extension: Filing Form 7004, Deadlines, and Payment
Learn how a Form 5472 extension works, from filing the corporate return on time through payment obligations and options when six months isn't enough.
IRC 642: Exemption, Charitable Deduction, and Termination Rules
Learn how IRC 642 deductions for estates and trusts work, from the exemption and charitable giving to expense allocation and termination carryovers.
Patent Royalties: Rates, Structures, and Tax Treatment
Learn how patent royalties work, from payment structures and rate-setting factors through tax treatment for both sides and cross-border withholding rules.
Will the IRS Catch a Missing 1099? CP2000, Penalties, and Fixes
Learn how the IRS catches a missing 1099, from automated matching and proposed tax bills to penalties, interest, and fixing the return before it escalates.
Does Cashing In a CD Count as Income: Interest, Penalties, and IRAs
Learn how cashing in a CD counts as income at tax time, from the way interest and early withdrawal penalties are handled to IRA-held CDs and state rules.
How Do I Get a Tax Transcript for a Deceased Person?
Learn how to get a tax transcript for a deceased person, from confirming your authority and gathering paperwork to submitting the request and handling delays.
Forward Triangular Merger: Requirements and Tax Treatment
Learn how forward triangular merger tax treatment works, from qualifying requirements to shareholder and corporate consequences when deals succeed or fail.
Can I Use My Car Payment as a Tax Write-Off?
Learn how a car payment tax write-off actually works, from business use and deduction methods to leasing, selling, and a new break for personal buyers.