Recent Active Posts
Randall Bolten
(CEO at Lucidity)
The Powerball payout has reached the jaw-dropping, mind-numbing (insert your favorite hyper-adjective here) level of $1.4 billion. Tragically, state lotteries are one of the... Annette Nellen
(Professor at San Jose State University)
There is an interesting article in the San Jose Mercury News - "Silicon Valley's stealthy, selfish war on taxes," by Michelle Quinn (9/11/15). She looks at... Annette Nellen
(Professor at San Jose State University)
Sample patent from Microsoft
On July 29. 2015, the House Ways and Means Committee announced that some members had drafted a bill calling for an innovation box (... Annette Nellen
(Professor at San Jose State University)
IRS Flowchart on whether you qualify for the PTC - from Pub 974. Also see IRC Section 36B.
As we all know by now, the US Supreme Court upheld the government... Annette Nellen
(Professor at San Jose State University)
The IRS news release that its "Get Transcript" web tool was hacked is distressing in many ways. First, of course, is the exposure of highly sensitive taxpayer... Annette Nellen
(Professor at San Jose State University)
H.R. 867 and S. 1179 (114th Congress) propose to modify IRC Section 263A(f) on interest capitalization to add an exemption to the rule. It would read:
“(5)... Annette Nellen
(Professor at San Jose State University)
We now have two presidential candidates who promote abolishing the IRS - Senator Ted Cruz and Senator Rand Paul. (For example, see Christian Science Monitor of 3/25/15 on Cruz... Randall Bolten
(CEO at Lucidity)
A recent (2/9/15) Reuters article suggests that the accelerating trend of large U.S. companies reincorporating abroad, sometimes called “tax inversions,” is NOT... Annette Nellen
(Professor at San Jose State University)
Our federal tax system includes numerous dollar amounts, such as for the standard deduction amount, personal exemption amount, credits, where different tax rates start and end... Annette Nellen
(Professor at San Jose State University)
Among the many stories about some U.S. corporations looking into becoming a foreign corporation through an "inversion" is the question of whether one possibly remedy... Annette Nellen
(Professor at San Jose State University)
In July 2014, 28 members of Congress sent a letter to members of the California legislature urging them to pass legislation (AB 1839) to extend California's film credits... Annette Nellen
(Professor at San Jose State University)
On June 8, a House Ways and Means subcommittee held a hearing on Framework for Evaluating Certain Expiring Tax Provisions. I think that is a good approach to the topic... Annette Nellen
(Professor at San Jose State University)
I was surprised to see in a Louisiana Department of Revenue news release (7/27/12) that taxpayers may deduct expenses for elementary and secondary education including public... Annette Nellen
(Professor at San Jose State University)
I am a fan of identifying and analyzing trends, particularly as they may indicate areas where tax rules and systems may need to be updated/modernized. Today, I came across a... Annette Nellen
(Professor at San Jose State University)
Zappers are a device that allows some sales to just not get reported. They are also known as “automated sales suppression devices." An article in August 2011 in... Annette Nellen
(Professor at San Jose State University)
Mr. Romney was right to suggest a deduction that should end is the one for interest on debt on a second home. There is no reason for the tax law to subsidize ownership of a... Annette Nellen
(Professor at San Jose State University)
The Policy & Internet journal, just released a special issue on Internet Taxation. This online journal is published by the Policy Studies Organization (PSO), Oxford... Annette Nellen
(Professor at San Jose State University)
Probably the most common response to what is one of the more complex and out-of-control parts of our federal income tax would be the alternative minimum tax or AMT. The... Annette Nellen
(Professor at San Jose State University)
A 2/17/12 New York Times article on tax rates of the rich and not so rich, includes data from the IRS. The NYT summarizes that data as follows:
"The 400 highest earners in... Annette Nellen
(Professor at San Jose State University)
A tax exemption means that a tax doesn't apply to what otherwise would be in the tax base. On January 6, 2012, Governor LaPage of Maine vetoed two bills that would have... - 1 of 10
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