Tax Law Author

Hortense Manning

Hortense Manning is a seasoned tax attorney with expertise in corporate and international tax law. She has represented numerous multinational corporations and high-net-worth individuals in complex tax matters. Hortense is a frequent speaker on tax-related topics and has published several articles in leading tax journals.

Credentials

J.D., Harvard Law School, LL.M. in Taxation

15+ yearsCorporate TaxInternational Tax

Articles by Hortense Manning

Is This Affiliate Disregarded for Franchise Tax?What to Do If You Receive a 1099-C for Canceled Debt How to Qualify for the $500k Capital Gains Exclusion What Is an IRS Stamp of Approval for Tax Purposes?Can I Deduct Medical Mileage for a Parent?What Deductions Can I Claim for DoorDash?What Is the IRS Doctrine of Constructive Receipt?Who Files Form 5496 for IRA Information Returns?Is Mauritius a Tax Haven? Analyzing Its Tax System I Filed 1040 Instead of 1040NR: How to Amend What Is Tax Neutrality and Why Does It Matter?How to Find the Federal Identification Number of an Insurance Company IRS Form 712 Instructions for Estate and Gift Tax Determining Asset Basis in a Corporate Liquidation Are LLC Annual Meeting Expenses Tax Deductible?What Is a Passive Partnership for Tax Purposes?Do I Have to File Taxes If I Only Made $4,000?Internal Revenue Service Rules for Puerto Rico How to Calculate the NY HWB Tax Category How Long Do You Need to Keep Tax Records for a Small Business?The Step Transaction Doctrine and the Backdoor Roth How to Make an Eligible Acquisition Transaction Election Can I Change My IRS Payment Plan?Understanding the Greece-US Tax Treaty and Double Taxation What Does Notice Issued Mean on a Tax Transcript?Bona Fide Residence Test vs Physical Presence Test How the Closing of the Books Method Works for Partnerships Is There a 50/50 Rule for S Corp Salary?What to Do If You Receive an IRS CP42 Notice Does Adding a Sunroom Increase Taxes?