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Eric Smith

Home /Eric Smith
Featured

Tax Treatment of Liquidations of Partnership Interests

By  Eric Smith

February 2021 0

The liquidation of a partner's entire partnership interest can take various forms, including payment made by the partnership to the retiring partner in complete redemption…

Featured

Tax Treatment of Liquidations of Partnership Interests

By  Eric Smith

February 2021 0

The liquidation of a partner's entire partnership interest can take various forms, including payment made by the partnership to the retiring partner in complete redemption…

Featured

Taxation of Gambling Income

By  Eric Smith

December 2019 0

Thanks to legalized sports gambling, U.S. casinos generated a record amount of gaming revenue in 2018. As might be expected, it is becoming increasingly common…

Featured

Tax Consequences of Settlement and Litigation Award Payments: Determining the Correct Treatment

By  Eric Smith

November 2018 0

When an individual receives a settlement or litigation award payment, the likely first question is whether the payment is taxable. While CPAs may know that…

Columns

TPP| Tax Consequences of Alimony Payments

By  Eric Smith

December 2016 0

The last thing on most people's minds during a messy divorce is the tax treatment of the support payments that will eventually be made. Unfortunately,…

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Our Latest Content

  • Detecting ‘Big Bath’ Accounting in the Wake of the COVID-19 Pandemic March 2023
  • The ABCs of Worker (Mis-)Classification March 2023
  • Regulators and Standard Setters: Updates and Panel Discussion March 2023
  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023












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