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Charitable Donation Substantiation

The Strict Requirements of the Contemporaneous Written Acknowledgement (“CWA”) Background In our last article, we discussed donations of appreciated property. As was mentioned previously, charity is a very important and...

Step Up in Tax Basis – S Corp vs Partnership

Exploring Distinct Characteristics of these Entity Types and the 338(h)(10) Election That Bridges the GAP! Background In the tax world, the Partnership structure is viewed as the aggregate of its...