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tax research, chatgpt, bing, bard, llm, ai, artificial intelligence, generative AI, tax law, tax jokes
section 199A, passthrough business income
Tax Reform and Simplification, Corporate Tax, Tax Increases, Capital Gains, Carried Interest, Estate Tax, Not Dying, Book Income Tax, GILTI, FDII
subpart F income, GILTI, CFC
Section 163(j), Business Interest Limitation, Guaranteed Payment, Real Property Trade or Business Election, Small Business, Tax Shelter, Syndicate
simultaneous equations, net operating losses, GILTI, FDII, section 163(j), section 250, section 199A
section 965, deemed repatriation
REIT, earnings and profits, section 965, depreciation
excess business loss, 461(l), passive loss, 469
participation exemption, dividends received deduction, section 245A, international taxation
qualified opportunity zones, partnerships, bitcoin vibranium, hot tub facilities, marijuana dispensation facilities, vaping facilities
qualified opportunity zone, qualified opportunity fund, opportunity zone, J-curve, LIHTC, tanking, turducken
NOL, GILTI, FDII, 163(j), simultaneous equations, charitable contributions, tax simplification
simplification, tax simplification, 199A, 163(j), tidying up
qualified opportunity zone, qualified opportunity fund, marijuana, cannabis, farming, sin business, section 280E
274, 274(e)(5), Entertainment, TCJA, Business Meals, Substantiation, Taco Bell, Franchise Wars
Tax Simplification, 163(j), Business Interest, Small Business, Adventure, Zelda, the Bachelor, Retrotaxation
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
collectibles, tangible assets, cards, video games, real property, neopets
REIT, LTIP, 1061, carried interest, real estate, 1231 gains
interest, passive activity loss, rental real estate, investment activity
qualified opportunity zones, 1400Z, 1400Z-2, operating businesses, FOMO, marijuana, kombucha
like-kind exchange, 1031, pass-through business income deduction, 199A, Puerto Rico, unadjusted basis
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
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
Moore, 965, mandatory repatriation tax, MRT, 16th Amendment, realization, subpart F, commerce clause, foreign commerce clause, forgetting things
