Tax Law Author

Kai Russell

Kai Russell is a highly experienced tax attorney with a focus on state and local taxation and sales and use tax. He has advised numerous companies on complex tax issues and has a deep understanding of the tax implications of business transactions.

Credentials

J.D., University of Washington, LL.M. in Taxation

10+ yearsState and Local TaxationSales and Use Tax

Articles by Kai Russell

How to Qualify as a Church Under IRS Revenue Procedure 83-19 What Are the Controlled Group Rules Under Section 52?Can You Deduct Your Own Labor on Rental Property?AICPA Guidance on the Employee Retention Credit How Expense Reimbursement Works in Real Estate How the Corporate AMT Works Under the Inflation Reduction Act How to Request a Hardship Refund From the IRS How Section 362 Determines a Corporation's Basis How to Choose the State for Your Tax-Exempt Dividends How Much in Donations Can You Write Off?The Arm's Length Principle in Transfer Pricing When Is a Loan to a Shareholder a Distribution?What Is the De Minimis Exemption in Tax Law?Are PayPal Giving Fund Donations Tax Deductible?When Is the Standard Deduction Automatically Applied?What Is High Tax Kickout Treatment for the Foreign Tax Credit?What Is the Tax Exclusion Under Revenue Code 912?What Is the IRS Apocalypse Plan for Disasters?An Overview of Newfoundland and Labrador's Tax System How to Make Federal Tax Deposits and Avoid Penalties What Car Insurance Is Tax Deductible?What Is Defined in NJSA 54:10A-3 for the Corporation Business Tax?When Do You Need to Issue a 1099 as a Business Owner?How the IRS Classifies a Stipend vs. Salary Are Defined Benefit Plans Taxable?When Must Income Be Recognized Under Section 451?Understanding the IRS Constructive Ownership Rules What Happened to HMCE Forms for Customs and Excise?What Is Unrelated Business Taxable Income for a Nonprofit?What to Do When a Form 886-A Freezes Your Refund