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section 199A, passthrough business income
tax research, chatgpt, bing, bard, llm, ai, artificial intelligence, generative AI, tax law, tax jokes
Tax Reform and Simplification, Corporate Tax, Tax Increases, Capital Gains, Carried Interest, Estate Tax, Not Dying, Book Income Tax, GILTI, FDII
Section 163(j), Business Interest Limitation, Guaranteed Payment, Real Property Trade or Business Election, Small Business, Tax Shelter, Syndicate
subpart F income, GILTI, CFC
simultaneous equations, net operating losses, GILTI, FDII, section 163(j), section 250, section 199A
section 965, deemed repatriation
qualified opportunity zones, partnerships, bitcoin vibranium, hot tub facilities, marijuana dispensation facilities, vaping facilities
excess business loss, 461(l), passive loss, 469
participation exemption, dividends received deduction, section 245A, international taxation
NOL, GILTI, FDII, 163(j), simultaneous equations, charitable contributions, tax simplification
REIT, earnings and profits, section 965, depreciation
qualified opportunity zone, qualified opportunity fund, opportunity zone, J-curve, LIHTC, tanking, turducken
qualified opportunity zone, qualified opportunity fund, marijuana, cannabis, farming, sin business, section 280E
Tax Simplification, 163(j), Business Interest, Small Business, Adventure, Zelda, the Bachelor, Retrotaxation
simplification, tax simplification, 199A, 163(j), tidying up
274, 274(e)(5), Entertainment, TCJA, Business Meals, Substantiation, Taco Bell, Franchise Wars
hobby activities, hobby losses, marijuana, miscellaneous itemized deductions, tax simplification
qualified opportunity zones, death, basis step-up, new markets tax credit, low income housing tax credit, turduckens
REIT, LTIP, 1061, carried interest, real estate, 1231 gains
qualified opportunity zones, 1400Z, 1400Z-2, operating businesses, FOMO, marijuana, kombucha
interest, passive activity loss, rental real estate, investment activity
collectibles, tangible assets, cards, video games, real property, neopets
qualified opportunity zones, partnerships
REIT, Merger, Reorganization, Dividends
marriage, tax reform, state and local taxes, home mortgage interest, Great Divorce Rush of 2018, alimony, divorce
like-kind exchange, 1031, pass-through business income deduction, 199A, Puerto Rico, unadjusted basis
opportunity zones, QOF, QOZ, QOZB, diversity, inclusion, BIPOC, OZPOC
qualified opportunity zones, qualified opportunity funds, partnerships, 1231 gains, recycling, leases
199A, passthrough deduction, 512(a)(6), non-profits, deductions, aggregation, trailer parks, law professors, think tanks
