Howard S. Borenstein

Tax

Home Mortgage Interest
Most of us cannot afford to write a check for the full cost of a home. We usually go to a bank or another lender for a loan, which is called a mortgage, and we make monthly payments consisting of both principal and interest. Usually, you are entitled to deduct the entire portion of the yearly payments that is interest if you itemize deductions. If it is more advantageous for you to take a standard deduction, you will not get any additional benefit from the mortgage interest paid during the year. More...
Bartering
The fair market value of the value of the goods and services exchanged must be included in the gross income of both parties. More...
Deductibility of Business Gifts
It is a common business practice to give gifts to customers and clients as a way of saying thank you for their patronage and to encourage future business. However, the taxpayer giving these gifts must be aware that certain tax laws limit the deductibility of these gifts. More...
Tax Shelters
We hear about tax shelters all the time, but the average taxpayer is not quite sure whether they are good or bad. It is impossible to categorize all tax shelters as either good or bad. Each must be looked at separately and carefully to determine whether it is legitimate or abusive. More...
Taxation of the Donor of a Gift
A gift is the transfer of property, including money, or the transfer of the use of or income from property, without expecting to receive something of at least equal value in return. In addition, the Internal Revenue Service may conclude that you have given a gift if you sell something for less than its full value or if you make an interest-free or reduced-interest loan. In general, the giving of a gift is a taxable event to the donor. However, there are many exceptions to this rule of taxability. More...

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