Viswanathan: The Qualified Small Business Stock Exclusion — How Startup Shareholders Get $10 Million (Or More) Tax-Free, Virginia Tax Review (2020).

Manoj Viswanathan, UC-Hastings, has made available for download his article, The Qualified Small Business Stock Exclusion: How Startup Shareholders Get $10 Million (Or More) Tax-Free, 119 Colum. L. Rev. F. ___ (2019). The Abstract is as follows: The IPO parade of 2019 is making the early shareholders of technology startups such as Uber, Lyft, Slack, … Continue reading Viswanathan: The Qualified Small Business Stock Exclusion — How Startup Shareholders Get $10 Million (Or More) Tax-Free, Virginia Tax Review (2020).

Gerry W. Beyer, Recent Cases: Intestacy, Wills, Probate, and Trusts (Aug. 30, 2019)

Gerry W. Beyer, Texas Tech University School of Law, has made available for download his article, Recent Cases: Intestacy, Wills, Probate, and Trusts. The Abstract is as follows: This article discusses judicial developments (mid-2018 to mid-2019) relating to the Texas law of intestacy, wills, estate administration, trusts, and other estate planning matters. The discussion of … Continue reading Gerry W. Beyer, Recent Cases: Intestacy, Wills, Probate, and Trusts (Aug. 30, 2019)

Wealth Counsel: Adding A New Practice Area To Your Law Firm

Wealth Counsel has published an article on things to consider, when looking at adding a new practice area to your law firm.  Their article begins as follows: There are many reasons why an attorney should think about adding additional practice areas to their law firm offerings—it helps improve your client experience, having multiple streams of … Continue reading Wealth Counsel: Adding A New Practice Area To Your Law Firm

Field: An Introduction To Tax Careers for JDs (ABA Tax Times, Spring 2019).

Heather M. Field, UC-Hastings, has made available for download her article,  An Introduction to Tax Careers for J.D.s, published in the ABA Tax Times, Vol. 38, No. 3, p. 30 (Spring 2019). The Abstract is as follows: To many people, the tax field seems like a very narrow niche. The tax profession does require specialized … Continue reading Field: An Introduction To Tax Careers for JDs (ABA Tax Times, Spring 2019).

United States v. Dase, N.D. Alabama (Sept. 23, 2019): Jointly Owned Property Subject to IRS Tax Lien

In United States v. Dase, N.D. Alabama (Sept. 23, 2019), the federal district court for the Northern District of Alabama held that property jointly owned by a tax debtor and his sister was subject to an IRS lien to the extent of the tax debtor's interest in the property. To see full opinion, click United … Continue reading United States v. Dase, N.D. Alabama (Sept. 23, 2019): Jointly Owned Property Subject to IRS Tax Lien

HBR Insider: Getting Things Done When You Have No Time

“A Practical Plan for When You Feel Overwhelmed,” by Peter BregmanStart by writing things down on a piece of paper. Really. “How to Allocate Your Time, and Effort,” by Elizabeth Grace SaundersAiming for universal perfection is a great way to be mediocre at everything. “Manage Your Energy, Not Your Time,” by Tony Schwartz and Catherine … Continue reading HBR Insider: Getting Things Done When You Have No Time

Batchelder + Kamin: Taxing the Rich: Issues and Options

Lily L. Batchelder, New York University School of Law, and David Kamin, New York University School of Law, have made available their article, Taxing the Rich: Issues and Options, distributed at the Aspen Institute Economics Strategies Group. The Abstract is as follows: The U.S. economy exhibits high inequality and low economic mobility across generations relative … Continue reading Batchelder + Kamin: Taxing the Rich: Issues and Options