Tax Tales
- The Slaying of the Tax Dragon
- A fairytale involving a poor taxpayer who failed to pay his employment taxes, an evil tax dragon lying in wait and a mystical tax wizard saves the day (of course) with an ingenious approach! An invaluable lesson for those who might forget to pay their payroll taxes.
Basic Memos
- Entity Planning
- Comparing S corporations with Limited Liability Companies
- Note: The following Basic Memos are short descriptions of typical subject-matter inquiries received via search engines when different key words are used. Memos which do not contain new material have the words "same as above."
- Trust Memos
- Irrevocable Trust Memo - The Basics
- Irrevocable Living Trust Memo - The Basics (same as above)
- Inter Vivos Trust Memo - The Basics
- Living Trust Memo - The Basics (same as above)
- Revocable Living Trust Memo - The Basics (same as above)
- Asset Protection
- Asset Protection - An Introduction
- Domestic Asset Protection - the Basics
- U. S. Asset Protection - the Basics (same as above)
- Using Domestic Asset Protection Trusts to Avoid Bankruptcy
- Foreign Asset Protection
- Off-Shore Asset Protection (same as above)
- Offshore Asset Protection (same as above)
- Abusive Tax Shelters
- The Son of Boss Abusive Tax Shelter
- Stock Options
- Tax Consequences of Stock Option Backdating
- Incentive Stock Options
- Incentive Stock Options ("ISO") (same as above)
- Nonqualified Stock Options
- California's FTB Targets Derivium Loan Transactions
- Derivium Loan Update: IRS Targets Derivium Loan Transactions
- Crackdown on Executive Stock Option Tax Shelters
- Non-Resident Alien Taxpayers
- Non-resident Alien Taxpayers
- Non-resident Alien "NRA") Taxpayers (same as above
Detailed Memos
- New
- Your Independent Contractor Business: Choice of Entity
- IRS Targets Private Annuity Trust Tax Ploy
- Tax Consequences of Damages Received For Casualty Loss of Principal Residence
- Trusts with Appreciated Real Estate Should Consider Using an LLC as an Investment Entity
- Estate Planning and Taxation of NRA (British) Spouse
- Distributions from Non-qualified Benefit Plans and California Non-residency Issues
- Tax Consequences of Receipt and Exercise of Stock Options or Warrants
- Articles
- Sham Trust Analysis
- Do You Really Owe Taxes on Your Baby-Sitter?, Tax Notes.
- Like-Kind Prop. Regs Create New Safe Harbors While Adding Complexities, Journal of Taxation for Accountants.
- Trading Down a Principal Residence Need Not Be Taxable, Journal of Taxation.
- Deferred Like-Kind Exchanges Under Section 1031(a)(3) After Starker, Journal of Taxation.
- Tax Outlines
- Recent Experiences with Audits of Overseas Taxpayers and Foreign Accounts (2006)
- Taxation of E-Commerce
- Tax-Free Money - What a Concept!
- Taxpayer's Relief Act of 1997 ( 29 pages) - Selected Issues
- IRA's - The Ticking Time Bomb ( 21 pages)
- The 1996 Tax Reform Legislation ( 47 pages)
- Accumulation Trusts After the Revenue Reconciliation Act of 1993 ( 23 pages)
- Radical Tax Reform Proposals ( 20 pages)
- Foreign Trusts and Gifts ( 13 pages )
- Single Asset Entity and Deferred Section 1031 Exchanges ( 6 pages)
- Tax Implications of Your Association's Dues ( 3 pages)
- Limited Liability Companies ( 7 pages) - Presented to the Northern California Trust Companies Association, March 21, 1995. Update to the law was presented to the Northern California Trust Companies Association, May 9, 2000.
- Archives
- To access the above files, click on Archives.