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.

Credentials

J.D., Harvard Law School, LL.M. in Taxation

15+ yearsCorporate TaxInternational Tax

Articles by Hortense Manning

When the IRS Sues: Understanding IRS v. Taxpayer How to Determine IT-Software Withholding Tax How Occidental Is Scaling Up Direct Air Carbon Capture Taxation and Reporting of a Cross-Border Trust How Bonus Compensation Is Calculated and Taxed New 401(k) Hardship Withdrawal Rules for Coronavirus How to Log In to the FATCA Registration Portal How Are Exempt-Interest Dividends Taxed?How to Calculate Restaurant Equipment Depreciation Do You Pay Taxes on Cemetery Plots?Bank Qualified vs. Non Bank Qualified Bonds Instructions for Completing IRS Form 990 Schedule F What Is the Dependency Exemption and Who Qualifies?When Are Repayments Deductible for Tax Purposes?How to Read and Interpret the Internal Revenue Code How Much Are the Taxes on a $500,000 Settlement?How a Build-to-Suit 1031 Exchange Works When Can the IRS Garnish Your Wages or Bank Account?What Is the Late Filing Penalty for Form 990-EZ?The Section 954(b)(4) High-Tax Exception Explained What to Do If You Receive an IRS Lock-In Letter Is Land a Depreciable Asset for Tax Purposes?How Inflation Adjustments Affect Tax Rates Tax Implications of a Sole Proprietorship Vehicle Purchase How to Claim the Elderly or Disabled Tax Credit What to Do If You Received a W-2 and a 1099-MISC The Material Participation Tests for Limited Partners When to Use Form 8825 vs Schedule E for Rental Income How to Claim the Educator Expense Deduction on 1040 What Are the Penalties for Evading Taxes?