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

What Was the CPMF Financial Transaction Tax in Brazil?When Are Federal Tax Deposits Due for a Semi-Weekly Depositor?Is a New Heat Pump Tax Deductible?Can an S Corp Own Another S Corp?What Are the Tax Benefits of a Qualified Disability Trust?How to Register and Pay the Special Occupational Tax (SOT)When Do You Capitalize Rather Than Expense a Purchase?The Piper Case and Valuation Discounts for Gift Tax How Section 925 Calculated Foreign Sales Corporation Income What Is a US Permanent Establishment for Tax Purposes?How Do You Pay Taxes on Lottery Winnings?How to Make a 6013(h) Election for a Nonresident Spouse What Is the Role of the IRS Chief Counsel?What Is IRS Form 5498-ESA for Education Savings?Are Taxable Municipal Bond ETFs Taxed?1031 Exchange Related Party Rules: The IRS Two-Year Rule What Does the 52 Cent Standard Mileage Rate Cover?The Cravath Tax: How Big Law Compensation Is Taxed Changing Ownership of Replacement Property After a 1031 What to Expect During a Telephone Tax Audit How to Complete a Social Security Form W-4V What Is the Safe Harbor Under Rev Proc 98-19?What Is the Accelerated Attribution Method?Manchin Credit Aims to Close Battery Loophole What Happens When Taxes Are Under Suit?What Is the Penalty for Claiming False Dependents?When Are 1099-DIV Forms Required to Be Sent Out?What Tax Returns Are Required for Chapter 7?What Are the Employee Roth 403(b) Deferral Rules?What Is the CUSIP Number on a 1099-B for Taxes?