Corporate Tax Planning

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An update from time to time on various corporate income tax issues by Ed Zollars and others - edited by Steve Leimberg and designed for tax professionals.

More Information

Location:

United States

Genres:

Business

Business & Economics Podcasts

Description:

An update from time to time on various corporate income tax issues by Ed Zollars and others - edited by Steve Leimberg and designed for tax professionals.

Language:

English

Website:

http://leimbergservices.com

Email:

steve@leimbergservices.com

Episodes

Bob Keebler -- Overview of the Section 199A Proposed Regulations

8/17/2018

In this 14-minute podcast, Bob Keebler provides an overview of the proposed regulations implementing the income tax deduction for qualified business income. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Duration:00:14:00

Tax Planning for Real Estate Under TCJA

3/16/2018

In this 20-minute podcast, Bob Keebler discusses income tax planning for real estate investors under the Tax Cuts and Jobs Act, including the new Code section 199A deduction. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Duration:00:20:06

Tax Reform Under President Trump

1/1/2017

Bob Keebler and Jonathan Blattmachr This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Duration:00:26:29

Keebler and Angkatavanich on Section 2701 Basics

10/29/2015

In this podcast, Bob Keebler and Todd Angkatavanich discuss the basics of Internal Revenue Code section 2701, including: - How section 2701 relates to the rest of Chapter 14 - Application of the section to a broad scope of transactions - The "vertical slice" rule - Recapitalizations and CCA 201442053 - Planning opportunities. Recorded August 25, 2015. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and...

Duration:00:36:00

American Taxpayer Relief Act of 2012

1/8/2013

Estate Planning after the American Taxpayer Relief Act of 2012 Video Presentation. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Keebler and Shenkman: Planning

10/12/2012

Bob Keebler and Marty Shenkman discuss planning between now and December 31st. The time is crucial and the opportunity is not to be missed. Marty has created a postcard to inform clients of 2012 planning opportunities. A company called "Printing for Less" - which does Marty's newsletter - will customize and mail it for any practitioner at a 20% discount off printing costs + postage. (Marty gets no payment from this). You can use his postcard primarily with no royalties (but a nice note and...

Duration:00:20:11

Substance Over Form: Who Can Assert It and When It Can Be Asserted

11/4/2005

This podcast deals with three cases that pertain to attempts to have the court deal with the substance of a transaction as opposed to its form. We'll discuss why the IRS can succeed at this, while taxpayers have an uphill fight in most cases. This week's developments in the area of extensions for 2006 and the IRS's losing battle on the excise tax on flat rate per minute long distance and the excise tax on toll calls are also discussed. The materials can be downloaded by clicking...

Duration:00:30:53

Does Anybody Know What Time I Filed?

10/20/2005

This Podcast covers the issues surrounding the use of the mail and electronic filing to prove a filing date. The materials can be downloaded by clicking this link and can be referred to while listening to the podcast. There are a number of myths and misunderstandings among practitioners in this area, so we review the authority in this area. We also talk about the split among the Circuits on whether Section 7502(c) provides the exclusive method to have a presumption of timely filing if...

Duration:00:35:15

Circular 230 Update

10/14/2005

This podcast is based on a September 20, 2005 talk by Ed Zollars for the Arizona Society of CPAs on the changes to Circular 230 that became effective over the summer. To download a manual, click here. Please post your commments on the blogsite at http://ezollars.libsyn.com. Sponsored by Leimberg Information Services, Inc.(LISI) at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com This Podcast is sponsored...

Duration:02:00:58

When a Loan Is Not a Loan (and When It Is)

10/7/2005

This Podcast considers two Tax Court opinions released on the same day that both dealt with whether a transaction represented a loan to the taxpayer or was income. The cases are Teymourian v. Commissioner (TC Memo 2005-232) and Karns Prime and Fancy Food, Ltd. (TC Memo 2005-233). The results may initially appear to be at odds with most tax professional's expectation based on the fact that in the case where the taxpayer prevailed, the loan in question was with his closely held corporation...

Duration:00:26:48

Will That Be One Debt or Two? S Corporations, Shareholder Debt and Basis Detailed in Recent Tax Court Case

9/1/2005

This Podcast considers a decision (Brooks v. Commissioner, TC Memo 2005 - 204) involving the impact of repaying S corporation debt during the year when, at the beginning of the year, the shareholder's basis was less than the face amount of the note. In the case in question, the shareholders repaid such a debt in its entirety at the beginning of the year, the corporation sustained a loss during the year, and then the taxpayer loan back enough money to both return the entire repayment and...

Duration:00:24:47

Let the Sun Shine In - Solar Energy Credits under the Energy Tax Incentives Act of 2005

8/18/2005

This podcast deals with the solar energy provisions of the Energy Tax Incentives Act of 2005 and the related credits available under Arizona income tax law. The Podcast Materials for this podcast are available for download at http://ezollars.libsyn.com. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Duration:00:22:12

Home is Where the Power Goes--Energy Tax Incentives Beginning in 2006 Under the New Law

8/10/2005

This podcast pertains to the Energy Bill. Download the materials for this presentation from the http://ezollars.libsyn.com website, or simply go to http://www.edzollarstaxupdate.com. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Duration:00:24:21

What's Up Doc? Medical Reimbursement Plans

7/28/2005

This Podcast pertains to uninsured medical reimbursement plans--a structure that's not for everyone, but which is a perfect fit in the right situation. Download the materials here before listening to this broadcast. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Duration:00:25:48

The $100,000 problem--Reportable and Listed Transactions

7/26/2005

This Podcast deals with reportable transactions and the penalty for failure to disclose. Download materials that consist of the Powerpoint for this presentation. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Duration:01:27:25

Employee Business Expenses and Accountable Plans (Fixed Audio)

7/23/2005

This Podcast deals with employee business expenses and reimbursable plans under Code Section 62(c). Please download the "handout" in addition to listening to the podcast itself. The presentation deals with the requirements that must be met for reimbursement of an employee's expenses to be excluded from the employee's income. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations...

Duration:00:33:51

Self Employed Health Insurance Deduction

7/15/2005

The self-employed health insurance deduction under IRC Section 162(l) is covered by this podcast. Information for the podcast is found at http://www.edzollars.com/SelfEmployedHealthInsurance.pdf. The program also covers the recently issued IRS Chief Counsel Memorandum 200524001. This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com Please visit our software, books, and PowerPoint Presentations site at http://www.leimberg.com

Duration:00:17:10