2,076 plain-English guides on cross-border moves, US and Canadian returns, and small-business money. Each one ends in what to do next, and says when a written Diagnostic is the smarter first step.
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Section 179D lets hotel owners deduct up to $5.94 per square foot for qualifying energy upgrades, but the OBBBA cuts off new projects after June 30, 2026.
US TaxHotel F&B runs like a restaurant with extra rules layered on top: department-level cost of goods sold, employee meal limits under IRC 119 and 274.
US TaxFranchise fees, management company base and incentive fees, and key money each carry different tax treatment. The initial franchise fee paid to a brand is.
US TaxHow hotels get owned, from a single-asset LLC to a multi-investor LP to a REIT holding the real estate through a taxable REIT subsidiary.
US TaxRevPAR tells you how a hotel is performing. It doesn't tell you when revenue should hit the books. Room revenue is recognized under ASC 606 as the guest.
US TaxHow lodging tax compliance scales across a multi-property, multi-state portfolio. Multistate lodging tax compliance is a registration and reconciliation.
US TaxHow associate compensation works (salary, bonuses, origination credit), what changes when an associate makes partner. Associates are W-2 employees whose.
US TaxCosts that a law firm advances on behalf of a client with an expectation of repayment are not deductible business expenses under IRC 162.
US TaxWhen a contingency fee becomes taxable income, how cash and accrual methods produce different timing results, how to handle advanced litigation costs.
US TaxAll insurance premiums (malpractice, cyber, general liability, workers' comp) are fully deductible under IRC 162. Bar dues.
US TaxLaw firms are pass-through entities. The real decision is between partnership taxation (LLP or PLLC taxed as a partnership.
US TaxLaw firm M&A looks nothing like corporate M&A. No stock, no entity-level gain in most structures. Most law firm mergers are structured as a contribution of.
US TaxGuaranteed payments under IRC 707(c) are payments to a partner for services (or capital use) that are determined without regard to partnership income.
US TaxMulti-partner law firms with associates and staff can defer $200,000 to $350,000+ per partner per year by combining a 401(k) with a cash balance plan.
US TaxWIP (work-in-progress) in a law firm is time recorded but not yet billed. It is distinct from accounts receivable (time.
US TaxManufacturing plants contain specialized electrical, HVAC, flooring, cranes, and pollution control equipment that can be reclassified from 39-year to 5.
US TaxHow to choose the right entity structure for a manufacturing business, comparing C-Corp retained earnings, S-Corp QBI deduction, LLC flexibility.
US TaxHow manufacturers depreciate equipment under MACRS, claim Section 179 expensing up to $2,560,000. - Section 179 limit for 2026: $2,560,000, with the.
US TaxU.S. manufacturers who export can cut their effective tax rate using an IC-DISC or the FDII deduction. The IC-DISC converts ordinary export income into.
US TaxHow UNICAP rules under IRC 263A force manufacturers to capitalize direct and indirect costs into inventory, the simplified production method.
US TaxMost states exempt manufacturing machinery, raw materials, and sometimes utilities from sales tax. Most states exempt machinery and equipment "directly used.
US TaxA complete guide to tax deductions for manufacturers, including raw materials, labor, equipment, UNICAP capitalization rules under IRC 263A.
US TaxWorkers' comp premiums, OSHA compliance costs, safety equipment, and self-insured reserves are all deductible for manufacturers.
US TaxMedical practice revenue is never just what gets billed. Here is how to build a chart of accounts that separates charges, contractual adjustments.