Articles From Brian T. Whitlock

Health savings accounts 2018 contribution limit By Brian T. Whitlock Federal Taxation, June 2018 The Tax Cut and Jobs Act changed how inflation indexing is calculated for many provisions of the Internal Revenue Code.
Tax Cuts and Jobs Act of 2017 changes kiddie tax rules By Brian T. Whitlock Federal Taxation, June 2018 The Tax Cuts and Jobs Act of 2017 decouples the tax returns of dependent children from the tax returns of their parents.
Meet my new dog, “M-1” By Brian T. Whitlock Employee Benefits, April 2018 Like most family dogs that patrol the base of the family dining room looking for table scraps that fall to the floor, a C corporation can accomplish a similar role, especially under the new tax law.
Meet my new dog, “M-1” By Brian T. Whitlock Federal Taxation, February 2018 Like most family dogs that patrol the base of the family dining room looking for table scraps that fall to the floor, a C corporation can accomplish a similar role, especially under the new tax law.
Treasury simplifies reporting under Internal Revenue Code 83(b) By Brian T. Whitlock Federal Taxation, December 2015 On July 16, 2015, Treasury issued proposed regulations under 1.83-2 which now eliminate the requirement that the election be attached to IRS Form 1040. The rule applies to property transferred on or after January 1, 2016, but it may be relied upon for property transferred after January 1, 2015.

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