Switched Keys

The last entry began what might be a series of articles on "Updates and Observations" related to the upcoming tax season. This time I'm dealing with Partnerships. It's been said that one learns most by teaching others, so I hope to learn more about partnerships and upcoming tax issues.. more »

This is a review of Trust news so far for 2014, based on what I've bookmarked or saved during the year. The year has been a somewhat quiet one for trusts. There has been some clarification of NIIT for trusts, material participation, and what it means to be a real estate professional as a trust. One thing that may be a highlight is the clarification of what is included in the 2% miscellaneous deductions, and a mention of required unbundling for that purpose beginning in 2015. Considering those issues, you may want to do some end of year tax planning. more »

I'm constantly coming up with new ideas for projects, articles, and ways to do things. One way I tried to keep up with that was create text files with those notes. Many years ago I used Microsoft's cardfile.exe, but it no longer exists in current versions of Windows. Then, a few years ago I tried out the AZZ Cardfile program. Shortly after that I created my own card file database similar to AZZ Cardfile, named simple Simple Cards. more »