The Willens Reportsm

Welcome - The Latest Willens Report

Timely Sale Of Stock Avoids Application Of Sec. 332(a)
March 26, 2025
Prior to February 20, 1979, Z had outstanding 1,000 shares of voting common stock, all of which were owned by Y. On February 20, 1979, Y sold 333 shares of Z stock to an unrela...

"Robert Willens LLC is neither a registered investment advisor nor a broker/dealer. Subscribers and/or readers are advised that the information contained in The Willens Report is not to be construed or relied upon as investment, tax planning, accounting and/or legal advice, nor is it to be construed in any way as a recommendation to buy, hold or sell (short or otherwise) any security or any other form of investment. All opinions, analyses and information contained herein is based upon sources believed to be reliable and is written in good faith, but no representation or warranty of any kind, express or implied, is made herein concerning any investment, tax, accounting and/or legal matter or the accuracy, completeness, correctness, timeliness and/or appropriateness of any of the information contained herein. Subscribers and/or readers are further advised that the Company does not necessarily update the information and/or opinions set forth in this and/or any subsequent edition of The Willens Report or any version thereof. Readers are urged to consult with their own independent professional advisors with respect to any matter analyzed herein. All information contained herein and/or this website should be independently verified."

 

Recent Reports

Absence Of Qualified Appraisals Sinks Charitable Contribution Deduction
March 26, 2025
Petitioner's Form 1040-X for 2019 reported a non-cash charitable contribution deduction of $284,553. The items fell into three categories: personal clothing items, granite...
Private Property Was Devoted To A Public Purpose
March 26, 2025
The property in this case consists of four buildings located in a research and technology park owned the University of New Orleans Research and Technology Foundation, Inc., (&q...
Rental Activity Is "Per Se" Passive In Nature
March 26, 2025
A and F, (the "Bs"), own a single-family home on almost half an acre on Bainbridge Island in the state of Washington, (the "BIP"). &n...
The Willens Deal Survey March 2025
March 25, 2025
Welcome to this month's summary of deals. Full reports on some of these transactions can be found via the link in the description, or by searching the company name in our database.