California Proposition 13
(Downloadable file)This outline provides rules and examples of forms of ownership and transfers of real property that will cause a Proposition XIII change in ownership. It also suggests plans to avoid Proposition XIII changes of ownership. A change of ownership under proposition XIII can substantially increase real property taxes.. This outline is intended to enhance the understanding of the complex Proposition XIII change of ownership phenomenon.
Passive Activity Loss Rules
The purpose of this memorandum is to set forth some of the many rules pertaining to passive activity losses in general and more specifically for so-called real estate professionals. Special rules apply to real estate professionals so that they may not be unfairly discriminated against because of their substantial involvement with rental real estate.
(Downloadable file)Determining the Difference Between Charitable Entities, Trusts & Estates, August 1989.
Business Person's Guide to Taxation in the 90's: Starting and Running Your Business, El Dorado Press, April 1990.
Foreign Trusts: Avoiding a "Surprise" Tax, Trusts & Estates, September 1990.
Strategies for Minimizing Income Taxes for Estates, Trusts and Their Beneficiaries, The Journal of Taxation of Estates and Trusts, Fall 1990.
Careful Planning by Fiduciaries can Reduce Income Taxes, The Journal of Taxation of Estates & Trusts, Winter 1991.
U.S. Taxation of Foreign Nationals, 43rd Annual Institution on Federal Taxation, 1984.
Estate & Gift Tax Planning for Nonresidents, The International Tax Journal, Fall 1986.
What Your PALs Will Do to You, Discussion of HR 3838's Passive Activity Loss Rules, 1987.
S Corporations After the 1986 Tax Reform Act, 1987.
Tax Issues for Personal Service Corporations, 1987.
Interest Expense Planning and Pitfalls, 1987.
Section 1031 Tax-Free Exchange of Real Estate, Outline, 1987.
Some Tips on "Trapping" After the Tax Reform Act, Trusts & Estates, September 1988, with Joan Zawaski.
Installment Sales and Long-Term Contracts After the Revenue Act of 1987, Small Business Taxation, September/October 1988.
How to Avoid the Hidden Costs of Doing Business in California, El Dorado Press, May 1989, with Orlando J. Antonini.
Federal Focus: Worker Classification - IRS Rampage Bruises Mortgage Brokers, Mortgage Matters, May 1996
Accelerated Death Benefits and Viatical Settlements - Congress Provides a Cure, September 1996, with Warren Nogle, CPA.
Worker Classification - Courts and Congress Arm Mortgage Brokers with More Defenses, Mortgage Matters, March 1997
Foreign Gifts - New Rules Formulated by Count Dracula, California Trusts and Estate Quarterly, Fall 1997
Expatriation Rules, 1999
Foreign Investors in Real Property Tax Act, 1999
Foreign Trusts, 1999
Federal Authorized Tax Practitioners - Client Privilege, 1999
International Estate Planning Issues, 1999
Wills, Probate and Estate Planning, An Overview, March 1997, Updated April 2000
