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.
Assigned posts
Articles by Hortense Manning
How to Build a Quality Tax Control FrameworkWhy Would the IRS Garnish Wages for Unpaid Taxes?When Are Gifts and Inheritances Taxable Under Sec 102?What Is a Schedule K-3 Tax Form and Who Needs One?Can You Deduct Internet Expenses on Your Taxes?Do You Have to Pay Taxes on All Things Worn?What's the Difference Between Form 1099-A and 1099-C?Do I Have to Charge Sales Tax If I Paid Sales Tax?Who Is a U.S. Shareholder Under Section 951(b)?How to Track S Corporation Equity AccountsWhat Does Claiming 1 on a W-4 Mean?How to Calculate the Lease Inclusion AmountCan Crypto Losses Offset Stock Gains?Do You Pay Taxes on Alimony Payments?When Is a Non-Passive Loss Allowed on Schedule E?The Tax Court Method vs. the IRS MethodCan You Do a 1031 Exchange on an Owner-Occupied Duplex?What Line 5a of Form 941 Shows for Social SecurityWhat Is the Bargain Element of an Incentive Stock Option?What Is the CPP Tax and How Is It Calculated?Accounting for Income Taxes Under FAS 109How to File IRS Form 1041 for Estates and TrustsWhat Are the Tax Consequences of Dissolving an S Corporation?What Tax Form Do I File for an LLC?Does Having Multiple Jobs Lower Your Tax Return?What Does “A Condition Has Been Identified” by the IRS Mean?Section 1250 Recapture vs. Unrecaptured 1250 GainWhat Are the Key Steps in an Ideal Tax Review?Active vs. Passive Real Estate Investing TaxesWhen Is a State and Local Tax Refund Taxable?