Categorized Tax

IRS Taxes Bitcoin as Property

Economics + Government + Tax + Tech

Treatment of convertible virtual currency as property triggers reporting requirements, including capital gains and losses, among other things.

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Gravity & Antigravity

Economics + Government + Public + Tax

An intriguing exploration of trends in public unionism across the 20th and 21st centuries, and why some jurisdictions respond to economic fluctuations contrary to general expectation.

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MA Tax on Software Services

Business + Media + Tax + Tech

An early look at Massachusetts’ new tax on software services.

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RI Tax Exemption for Arts

Arts + Business + Media + Tax

A look at the expansion of Rhode Island’s tax exemption for a range of artistic endeavors.

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Croatian Per Se Corporation

Business + International + Tax

The Croatian dionicko drustvo has been added to the list of entities treated as per se corporations under Section 7701 of the Internal Revenue Code, upon Croatia’s admission to the EU.

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The One Fund

Public + Tax

Notes on the fund for Boston Marathon bombing victims.

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Mexican Land Trusts

International + Tax

Ruling 2013-14 (citing 92-105) on Treasury Regulation §301.7701-4(a) speaks to Mexican Land Trusts (MLT or fideicomiso), and mere agency as opposed to trustee status.

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Renewable Energy Incentives

Environment + Government + Public + Tax

A look at several major federal incentives for renewable energy projects.

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2012 Foreign Earned Income

Government + International + Tax

A heads-up to qualified individuals whose foreign earned income and housing costs are exempt from taxation under IRC §911.

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