Hiring a spouse could add a healthy deduction
Article Abstract:
This article concerns the tax planning technique where self-employed persons may gain expense deductions under IRC section 162 for the cost of health insurance on their spouses by hiring those spouses as employees in their businesses.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 2000
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IRS harvests self-employment tax on farm lease-type payments
Article Abstract:
The author discuss court decisions characterizing Conservation Reserve Program Payments as self-employment income and the impact of these decisions on farmers' social security benefits.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 2000
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Use audit guide to structure advances as tax-free loans
Article Abstract:
The authors discuss the IRS market segment tax auditing guide and its use in the structuring of tax-free loans to stockholders.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 2001
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