The Willens Reportsm

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"INDOPCO" Did Not Affect The Treatment Of Training Costs
June 16, 2026
Sec. 162(a) of the Internal Revenue Code allows as a deduction all of the "ordinary and necessary expenses" paid or incurred during the taxable year in carrying on an...

"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

Commercial Domicile Did Not Shift To California
June 16, 2026
APP is an 'S' corporation...and was incorporated in Alaska, ("AK"), in 2003. APP owned and rented real property located i...
Charitable Organization Entitled To A Sales Tax Exemption
June 16, 2026
Clark County conveyed property to UNLV...with a deed restriction requiring construction to be commenced before July 1, 2021. Construction efforts stalled. To stick to the deed&...
Sales Of Vouchers Are Not Subject To "ROT"
June 16, 2026
I plans to sell digital prepaid golf vouchers online on behalf of the golf courses or golf venues as a marketing agent. The customer would buy a digital voucher... The customer...
"Due Bill" Does Not Shift Burden Of Dividend Taxation
June 15, 2026
X declared a dividend on its preferred stock, including dividends in arrears. X set a record date of June 15, 1980 and a payment date of June 21, 1980. The exchange on which X&...