Cincinnati Tax Guy

Steve Hamilton is a Tampa native and a graduate of the University of South Florida and the University of Missouri. He now lives in northern Kentucky. A career CPA, Steve has extensive experience involving all aspects of tax practice, including sophisticated income tax planning and handling of tax controversy matters for closely-held businesses and high-income individuals.

Showing posts with label active. Show all posts
Showing posts with label active. Show all posts
Sunday, February 19, 2023

A Brief History of Limited Partner Self-Employment Tax

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  There is a case going through the courts that caught my eye. It has to do with limited liability companies (LLCs). More specifically, it...
Sunday, July 3, 2022

Can A Business Start Before Having Revenue?

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  It is one of my least favorite issues: when does a business start? The reason is that expenses incurred before the start-up date are con...
Sunday, June 5, 2022

Qualifying As A Real Estate Professional

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  The first thing I thought when I read the opinion was: this must have been a pro se case. “Pro se”” has a specific meaning in Tax Court:...
Sunday, June 3, 2018

Self-Renting a Big Green Egg

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Sometimes tax law requires you to witness the torture of the language. Other times it herds you through a sequence of “except for” clauses...
Wednesday, September 30, 2015

Will Yahoo take Alibaba For A Spin?

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I have – on and off – been following the Yahoo and Alibaba story.  It has to do with a proposed spin of a corporate subsidiary. Unl...
Thursday, October 9, 2014

How Much Would A Worker Have To Work Before The IRS Believes They Were Really Working?

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Can you own and work at a company but have the IRS consider it to be a “passive activity” for tax purposes? The question seems odd ...
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