Federal Tax Rule Guides
IRS-grounded explanations for business owners and real estate investors, organized by the decision you need to make.
Find the Rule Before You Use the Strategy
AE Tax Advisors' tax-rule guides explain the federal requirements behind commonly discussed planning strategies. Each guide identifies the governing rule, the facts that change the result, the records to keep, and the point where individualized advice becomes necessary.
Use this page as a topic map. It connects detailed articles on entity taxation, real estate, depreciation, return corrections, and IRS compliance so you can move from a broad question to the exact rule that controls it.
Business Entity and Owner Tax Rules
Start with the rules that determine how business income is classified, reported, and paid to owners.
Real Estate and Passive Activity Rules
These guides explain when rental losses are passive, when an exception may apply, and which records support the position.
Depreciation and Cost Recovery Rules
Use these resources to identify the right recovery period, method, convention, and election for business or rental property.
Corrections, Deadlines, and IRS Compliance
These guides help owners understand the path for correcting returns and responding to common compliance problems.
How to Use These Guides
- Start with classification. Determine the taxpayer, entity, activity, and property involved.
- Check timing. Many tax results depend on when an election is made, property is placed in service, or a transaction closes.
- Document the facts. Time logs, invoices, agreements, valuations, and proof of business purpose often determine whether a position can be defended.
- Model the full return. A deduction can affect basis, passive losses, payroll, state taxes, and future gain.
These pages provide general education, not advice for a specific return. Review the full facts with a qualified tax professional before implementing a strategy.
More AE Tax Resources
Talk Through Your Situation
Discuss your priorities, upcoming decisions and whether a study or advisory engagement fits. Detailed analysis, implementation or filing work follows an agreed written scope.
Read tax rules in the context of your decision
Begin with the current governing guidance, identify the tax year and facts that matter, and then review implementation. A generally available rule can produce different outcomes for different taxpayers.
Business owner decisions
Coordinate the rule with entity structure, payroll and the owner's income picture.
Rental activity decisions
Review activity classification and participation before assuming a loss will offset other income.
Depreciation decisions
Separate the amount of depreciation from the timing and usability of the deduction.
Implementation and fees
Identify the service needed to carry out and document the decision.
Before engaging an advisor, confirm the entities and tax years covered, the records required, the person responsible for each implementation step and how completion will be documented. Discuss the appropriate review with the AE team.