A few weeks ago, a group of researchers from various universities published a working paper: The Rate of Return on Everything, 1870-2015. The paper … [Read more...] about Lessons from Rate of Return on Everything Paper
New Mortgage Interest Deduction Rules
The Tax Cuts and Jobs Act of 2017 creates new mortgage interest deduction rules. I’m going to briefly describe the new rules, therefore, so you can … [Read more...] about New Mortgage Interest Deduction Rules
The Real Estate Investor Sec. 199A Deduction
If you’re a real estate investor, you’ve probably already wondered whether you get a real estate investor Sec. 199A deduction. (You maybe do.) And … [Read more...] about The Real Estate Investor Sec. 199A Deduction
International Tax Reform: Key Changes from the Tax Cuts and Jobs Act
Editor's note: This week, CPA Moses Man discusses elements of the Tax Cuts and Jobs Act related to international tax reform, focusing on those tax law … [Read more...] about International Tax Reform: Key Changes from the Tax Cuts and Jobs Act
The Technology Entrepreneurship Intersection
Last week, this blog discussed one of the important small business insights from Bhu Srinivasan’s excellent book, Americana: A 400-year History of … [Read more...] about The Technology Entrepreneurship Intersection
Henry Ford and the Problem of Customer-ization
Last month, while on vacation, I read Bhu Srinivasan’s excellent book, Americana: A 400-year History of American Capitalism. Srinivasan’s epic work … [Read more...] about Henry Ford and the Problem of Customer-ization
Section 199A Deduction Phase-out Calculations
The Section 199A deduction phase-out calculations confuse lots of people. They even confuse smart accountants, as several readers of my Maximizing … [Read more...] about Section 199A Deduction Phase-out Calculations
Small Business Postmortem: Funeral for a Friend
A few weeks ago, an old vendor we still buy a few items from called. And for an odd reason. They wanted help with a small business postmortem of their … [Read more...] about Small Business Postmortem: Funeral for a Friend
S Corporation Shareholder Salaries and Section 199A Deduction
Starting in 2018, S corporations face a new complexity when setting shareholder-employee salaries. While setting a low salary saves payroll taxes, … [Read more...] about S Corporation Shareholder Salaries and Section 199A Deduction
Section 199A Deduction and Principal Asset Disqualification
Do you own a pass-through entity? You may already know the new tax law provides a gigantic new tax break. The Section 199A pass-through entity … [Read more...] about Section 199A Deduction and Principal Asset Disqualification