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Real Estate "Professional" Must "Materially Participate"
February 12, 2016
The petitioner, (AP), was self-employed in 2005 as a real estate loan agent and broker and reported her income and loss from her real estate businesson Schedule...

"Robert Willens LLC is neither a registered investment advisor nor a broker/dealer. Subscribers and/or readers are advised that the information contained in The Willens Report is not to be construed or relied upon as investment, tax planning, accounting and/or legal advice, nor is it to be construed in any way as a recommendation to buy, hold or sell (short or otherwise) any security or any other form of investment. All opinions, analyses and information contained herein is based upon sources believed to be reliable and is written in good faith, but no representation or warranty of any kind, express or implied, is made herein concerning any investment, tax, accounting and/or legal matter or the accuracy, completeness, correctness, timeliness and/or appropriateness of any of the information contained herein. Subscribers and/or readers are further advised that the Company does not necessarily update the information and/or opinions set forth in this and/or any subsequent edition of The Willens Report or any version thereof. Readers are urged to consult with their own independent professional advisors with respect to any matter analyzed herein. All information contained herein and/or this website should be independently verified."


Recent Reports

Qualified Performance-Based Compensation
February 11, 2016
X Corporation, (X), and Y Corporation, (Y), are publicly held corporations within the meaning of Sec. 162(m)(2). Both maintain plans under which participating employe...
Fortis To Acquire ITC Holdings
February 10, 2016
Clearly, the benefits to be gained from a "cross border" merger are not the exclusive preserve of the pharmaceutical and tech industries. We now have one of the first...
Constructive Stock Dividends (on Preferred Stock) Are Taxable
February 10, 2016
X Corporation, (X), was merged with and into Y Corporation, (Y), in a reorganization qualifying under Sec. 368(a)(1)(A) of the Internal Revenue Code. The X shareholde...
The PFE/AGN Deal Is Not An "Inversion"
February 9, 2016
An acquisition by a foreign corporation of a domestic corporation is an "inversion" if, and only if, three conditions are each met: (i) the foreign corporat...