Philip Harris
December 13, 2016
Phil reviews Chapter 2 from the National Income Tax Workbook:
- Definitions of Related Parties
- Matching Expense Deductions
- Sale of Property at a Loss
- Like-Kind Exchanges
- I.R.C. § 179
- Installment Sales
- Gain from Sale or
Exchange of Depreciable Property - Partnership Interest Buyout Example
- At-Risk Limitations
- Sale of a Passive Activity
- Rental of a Home
- Substantiation of Travel Expenses
- Educational Assistance Programs
- S Corporation 100-Shareholder Limit
- Property Transfers between Spouses