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Indemnity Payment Is A Capital Loss
April 30, 2026
In Year a, TP sold his stock in X to Y for "A" dollars, with "B" dollars paid at the time of the sale, and the remaining "C" dollars to be paid ov...

"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

School Bus Operator Properly Subject To "B&O" Tax
April 30, 2026
D is a transportation company that primarily provides transportation to school districts. Since 2002, D reported its revenue and paid taxes...
The Bureau Complied With Its Notice Requirements
April 30, 2026
The Delaware County Tax Claim Bureau, (the "Bureau"), sold APPs' Property...at its September 2023 tax sale due to APPs' delinquent taxes for the 2021 tax year...
The AHTA Preempts The Texas Franchise Tax
April 30, 2026
The franchise tax is imposed on the privilege of doing business in Texas. It is levied on an entity's "taxable margin." The c...
Recovering Basis In A "Contingent Payment Installment Sale"
April 29, 2026
On Date 1, an 'S' corporation, C, entered into an asset purchase agreement with B, a subsidiary of G, pursuant to which C agreed to sell to B substantially all of the a...