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Phillip J. Korb, CPA, CGMA, MST

Home /Phillip J. Korb, CPA, CGMA, MST
May/June 2023

The Impact of the SALT Cap on the Marriage Penalty, Business Entity, and Residency

By  Phillip J. Korb, CPA, CGMA, MST, Jan L. Williams, PhD, CPA, MST and Arthur E. Flach, CPA, MST

July 2023 0

For many years, Congress has passed income tax laws designed to mitigate the so-called “marriage penalty.” The marriage penalty occurs when a married couple with…

Featured

Qualified Business Income Deduction and the Self-Employed

Utilizing the Deduction Before It Sunsets

By  Phillip J. Korb, CPA, CGMA, MST, Jan L. Williams, PhD, CPA, MST and Arthur E. Flach, CPA, MST

July 2022 0

The Tax Cuts and Job Act of 2017 (TCJA) included a new 20% deduction, known as the Qualified Business Income (QBI) deduction under IRC Section…

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Our Latest Content

  • Revisiting Information Technology Risks September 2023
  • The Current State of the Multistate Tax Commission P.L. 86-272 Guidance September 2023
  • FASB Takes on Crypto September 2023
  • Can Artificial Intelligence Become an Accounting Expert? September 2023
  • CPAJ News Briefs: FASB, PCAOB September 2023












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