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  • Based on Publication 527, Chapter 3 , even active and material participation by TP would still be on Schedule E; Schedule C is only indicated if TP provides substantial additional services with the rental, as per the publication. HWB. ------------------------------ ...

  • A good chunk of this comes from the Journal of Accountancy, excerpted and/or paraphrased... Generally, IRC @151(c)(1)   allows the custodial parent an exemption for dependent children in situations where the children's parents are divorced.  However, ...

  • Howard, I've looked at your attachment Passive Activity Loss AGT, and I'm wondering if this shouldn't be a schedule E but a schedule C?  What are  your thoughts? Exceptions to Rental Definition There are six exceptions to the definition of rental. ...

Main Street Practitioner

In this issue of Main Street Practitioner:

  • Sometimes Bad Things Just Happen
  • Going Paperless this Tax Season? These Tips Make It Worthwhile
  • Taxing the Gig Economy, Part 1: ‘Interesting Tax Situations’ Create Gray Areas for On-demand Drivers
  • Taxing the Gig Economy, Part 2: Nontraditional Home Rentals Aren’t Always a Perfect Fit with the Tax Law
  • Five Trends for the Modern Accountant in 2017
  • IRS Revenue Code Section 280:  A Tax Potpourri
  • Avoid Lapses in Your Professional Liability Coverage
  • Highlights of Pertinent 2016 Tax Code Changes
  • Tax Season Time Outs
  • Horrible and Hilarious Client Stories
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