The Florida Bar

Florida Bar Journal

The Florida Bar Journal

Tax

Redefining Retirement in the 21st Century for the Small Employer and America

Tax
People are living much longer, which demands greater retirement savings. But the recent trend has been toward saving less. Greater...

Passport Revocation for Seriously Delinquent Tax Debt

Tax
Internal Revenue Code §7345 allows the IRS to certify to the secretary of state that an individual has a seriously...

Allocation of the Purchase Price in Sales Transactions

Tax
As a transactional lawyer for over 30 years, I have encountered many tax and nontax issues that while extremely important...

South Dakota v. Wayfair: The Case That Changes Everything

Tax
Have you ever bought something on the internet? Did the seller charge you tax? If not, have you ever wondered...

Moving from New York to Florida: Perfecting Domicile

Tax
Recently, due in large part to the effective repeal of the state and local tax deduction (a/k/a the SALT deduction),1...

It’s in Your Interest: New §163(j)s Limitations on Business Interest Deductions

Tax
The Tax Cut and Jobs Act of 2017 made a plethora of changes to the Internal Revenue Code,1 some of...

Reasonable Answer Done the Wrong Way: Supreme Court Overturns Quill in South Dakota v. Wayfair, Inc.

Tax
The U.S. Supreme Court gave states a reason to celebrate and online retailers with shoppers alike, a reason to mourn...

International Tax and Estate Planning: Use of Check-the-Box Election in the Foreign Corporate-Trust Context

Tax
The check-the-box election1 is an integral component of international tax and estate planning. A recurring and fundamental theme is that...

Get Your 20 Percent Deduction by Calling 1-800-888-199A

Tax
The 1,097-page Tax Cuts and Jobs Act1 was enacted on December 22, 2017. The IRS may issue guidance on some...

The Tax Cuts and Jobs Act: Still Waiting for That Postcard

Tax
The Tax Cuts and Jobs Act1 was signed into law by President Donald Trump on December 22, 2017. The act...