TaxSlayerAdvocate

In this video, the interviewer questions Alan Greenspan, the former chairman of the Federal Reserve for 18 years who worked with four presidents, including Bush, Clinton, Bush, and Reagan, about his role in the 2008 financial crisis. The interviewer questions Greenspan's ideology of free competitive markets and how he had the authority to prevent irresponsible lending practices but didn't listen to others who advised him to do so. Greenspan believed that irrational behavior could not be predicted or analyzed. In hindsight, he thinks he made a mistake by presuming that the banks' self-interest was the best way to protect their shareholders during the crisis. Former Federal Reserve Chairman Alan Greenspan admits to his ideology's flaws in the decision-making process, leading to negative economic consequences. He explains that everyone has an ideology necessary to exist, but its accuracy depends on its framework's accuracy in dealing with reality. Greenspan found a flaw in his doctrine, which was dominant for over 40 years, that was not working exceptionally well in retrospect. Despite legally having the authority to enact regulations, he admits to not putting them before the Federal Reserve Board, which did not reflect well on the economy. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com

In this video, the interviewer questions Alan Greenspan, the former chairman of the Federal Reserve for 18 years who worked with four presidents, including Bush, Clinton, Bush, and Reagan, about his role in the 2008 financial crisis. The interviewer questions Greenspan's ideology of free competitive markets and how he had the authority to prevent irresponsible lending practices but didn't listen to others who advised him to do so. Greenspan believed that irrational behavior could not be predicted or analyzed. In hindsight, he thinks he made a mistake by presuming that the banks' self-interest was the best way to protect their shareholders during the crisis. Former Federal Reserve Chairman Alan Greenspan admits to his ideology's flaws in the decision-making process, leading to negative economic consequences. He explains that everyone has an ideology necessary to exist, but its accuracy depends on its framework's accuracy in dealing with reality. Greenspan found a flaw in his doctrine, which was dominant for over 40 years, that was not working exceptionally well in retrospect. Despite legally having the authority to enact regulations, he admits to not putting them before the Federal Reserve Board, which did not reflect well on the economy. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com

This video discusses the Patriotic Millionaires movement and its mission to reform the US tax code and address economic and political inequality. The group supports a fair tax system that prioritizes working people and constrains inequality. They advocate for replacing the estate and gift tax system with a simpler income tax on inheritances and eliminating loopholes such as carried interest. They also support instituting a minimum income tax for billionaires and implementing a wealth tax to constrain extreme wealth concentration. The group's detractors argue that raising tax rates to 90% would harm the economy, but the Patriotic Millionaires assert that this assertion overlooks rampant tax avoidance and misused anti-social catchphrases. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com https://patrioticmillionaires.org/

This video discusses the Patriotic Millionaires movement and its mission to reform the US tax code and address economic and political inequality. The group supports a fair tax system that prioritizes working people and constrains inequality. They advocate for replacing the estate and gift tax system with a simpler income tax on inheritances and eliminating loopholes such as carried interest. They also support instituting a minimum income tax for billionaires and implementing a wealth tax to constrain extreme wealth concentration. The group's detractors argue that raising tax rates to 90% would harm the economy, but the Patriotic Millionaires assert that this assertion overlooks rampant tax avoidance and misused anti-social catchphrases. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com https://patrioticmillionaires.org/

This video discusses the Patriotic Millionaires movement and its mission to reform the US tax code and address economic and political inequality. The group supports a fair tax system that prioritizes working people and constrains inequality. They advocate for replacing the estate and gift tax system with a simpler income tax on inheritances and eliminating loopholes such as carried interest. They also support instituting a minimum income tax for billionaires and implementing a wealth tax to constrain extreme wealth concentration. The group's detractors argue that raising tax rates to 90% would harm the economy, but the Patriotic Millionaires assert that this assertion overlooks rampant tax avoidance and misused anti-social catchphrases. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com https://patrioticmillionaires.org/

This video discusses the Patriotic Millionaires movement and its mission to reform the US tax code and address economic and political inequality. The group supports a fair tax system that prioritizes working people and constrains inequality. They advocate for replacing the estate and gift tax system with a simpler income tax on inheritances and eliminating loopholes such as carried interest. They also support instituting a minimum income tax for billionaires and implementing a wealth tax to constrain extreme wealth concentration. The group's detractors argue that raising tax rates to 90% would harm the economy, but the Patriotic Millionaires assert that this assertion overlooks rampant tax avoidance and misused anti-social catchphrases. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com https://patrioticmillionaires.org/

This video explains that taxpayers in the US expecting refunds are disappointed as the average refund is about 10% less than last year. This is not because of changes in income or filing mistakes but most likely because the expanded child tax credit and earned income tax credit have expired. These credits were initially introduced to assist young and low-paid workers and have helped lift millions of children from poverty. However, these credits expired at the end of 2021 due to a lack of support from Democratic Senator Joe Manchin and the Republican party. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com

This video explains how some wealthy political pressure groups have been recognized as churches by the IRS, allowing them to keep their expenses and salaries private while protecting them from lawsuits for discriminatory practices against marginalized groups such as the LGBTQ community. These groups claim to meet the 14 characteristics defined by the IRS for classification as a church. However, their activities are similar to para-church ministries that supplement the goals of churches. The move to classify as a church allows these groups to avoid some financial reporting requirements and scrutiny while availing extra religious freedom protections. Critics see this move as an authoritarian overstepping of intolerant Christian nationalism that further harms marginalized groups and demands re-evaluating the United States' approach to nonprofit status. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com

This video explains how some wealthy political pressure groups have been recognized as churches by the IRS, allowing them to keep their expenses and salaries private while protecting them from lawsuits for discriminatory practices against marginalized groups such as the LGBTQ community. These groups claim to meet the 14 characteristics defined by the IRS for classification as a church. However, their activities are similar to para-church ministries that supplement the goals of churches. The move to classify as a church allows these groups to avoid some financial reporting requirements and scrutiny while availing extra religious freedom protections. Critics see this move as an authoritarian overstepping of intolerant Christian nationalism that further harms marginalized groups and demands re-evaluating the United States' approach to nonprofit status. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com

The video discusses the impact of court cases on campaign finance laws in the United States. The Davis v FEC case struck down the Millionaire's Amendment, allowing wealthy candidates' opponents to bypass contribution limits. In 2010, the Citizens United v FEC case ruled that corporations and other associations could make independent donations for political campaigns, creating super PACs and non-profits that keep their funding sources secret. The McCutchen v FEC case in 2014 further expanded on this by declaring contribution limits unconstitutional, allowing for the growth of joint fundraising committees that solicit extensive checks from wealthy donors. Overall, these court decisions have led to increased independent spending by wealthy donors and eroded transparency in campaign finance. 00:05:00 In this section explains that the court has affirmed the prohibition on direct corporate contributions to candidates and parties and the need for campaign contributions to be disclosed to the public. However, the majority's decision granting new powers to dark money groups has undermined this assurance, making it easier to hide the sources of campaign funding. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com

This video reveals that politicians from both the Democratic and Republican parties have been found to use tax avoidance strategies that are unavailable to most Americans. The US tax system benefits the wealthy who can afford not to take income and keep their value in stocks, assets, and other investments. Politicians have been caught engaging in various financial crimes, such as campaign finance violations, dark money, and connections to organized crime. They use personal gain index and investment opportunities, frequently act as conduits, and influence peddlers for lobbyist interests while benefiting from a lack of oversight. Additionally, politicians use opaque non-profits and shell companies, irrevocable trusts, and CRATs charitable remainder annuity trusts, all of which aim to minimize taxes, access government benefits, and protect their assets. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon

This video reveals that politicians from both the Democratic and Republican parties have been found to use tax avoidance strategies that are unavailable to most Americans. The US tax system benefits the wealthy who can afford not to take income and keep their value in stocks, assets, and other investments. Politicians have been caught engaging in various financial crimes, such as campaign finance violations, dark money, and connections to organized crime. They use personal gain index and investment opportunities, frequently act as conduits, and influence peddlers for lobbyist interests while benefiting from a lack of oversight. Additionally, politicians use opaque non-profits and shell companies, irrevocable trusts, and CRATs charitable remainder annuity trusts, all of which aim to minimize taxes, access government benefits, and protect their assets. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon

This video reveals that politicians from both the Democratic and Republican parties have been found to use tax avoidance strategies that are unavailable to most Americans. The US tax system benefits the wealthy who can afford not to take income and keep their value in stocks, assets, and other investments. Politicians have been caught engaging in various financial crimes, such as campaign finance violations, dark money, and connections to organized crime. They use personal gain index and investment opportunities, frequently act as conduits, and influence peddlers for lobbyist interests while benefiting from a lack of oversight. Additionally, politicians use opaque non-profits and shell companies, irrevocable trusts, and CRATs charitable remainder annuity trusts, all of which aim to minimize taxes, access government benefits, and protect their assets. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon

This video reveals that politicians from both the Democratic and Republican parties have been found to use tax avoidance strategies that are unavailable to most Americans. The US tax system benefits the wealthy who can afford not to take income and keep their value in stocks, assets, and other investments. Politicians have been caught engaging in various financial crimes, such as campaign finance violations, dark money, and connections to organized crime. They use personal gain index and investment opportunities, frequently act as conduits, and influence peddlers for lobbyist interests while benefiting from a lack of oversight. Additionally, politicians use opaque non-profits and shell companies, irrevocable trusts, and CRATs charitable remainder annuity trusts, all of which aim to minimize taxes, access government benefits, and protect their assets. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon

This video discusses how Major League franchise owners exploit the tax system to their advantage. When someone buys a business, such as a sports franchise, they can often deduct almost the entire sale price against their income during the ensuing years. This allows them to pay fewer taxes by offsetting capital gains tax rates when they sell. However, detractors note that a sports team's most valuable assets, such as TV deals and player contracts, are virtually guaranteed to regenerate because sports franchises are near-monopolies. Sports teams have also found another way to funnel tax dollars: sports stadiums. Billionaire franchise owners have taken $30 billion worth of taxpayer funds from state and local governments to build stadiums since 1990. Taxpayers often pay for operating expenses like utilities and security on game days. The Biden Administration has called for a minimum wealth tax on the wealthiest Americans, which could include sports franchise owners. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com

This video reveals that politicians from both the Democratic and Republican parties have been found to use tax avoidance strategies that are unavailable to most Americans. The US tax system benefits the wealthy who can afford not to take income and keep their value in stocks, assets, and other investments. Politicians have been caught engaging in various financial crimes, such as campaign finance violations, dark money, and connections to organized crime. They use personal gain index and investment opportunities, frequently act as conduits, and influence peddlers for lobbyist interests while benefiting from a lack of oversight. Additionally, politicians use opaque non-profits and shell companies, irrevocable trusts, and CRATs charitable remainder annuity trusts, all of which aim to minimize taxes, access government benefits, and protect their assets. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon

This video discusses how Major League franchise owners exploit the tax system to their advantage. When someone buys a business, such as a sports franchise, they can often deduct almost the entire sale price against their income during the ensuing years. This allows them to pay fewer taxes by offsetting capital gains tax rates when they sell. However, detractors note that a sports team's most valuable assets, such as TV deals and player contracts, are virtually guaranteed to regenerate because sports franchises are near-monopolies. Sports teams have also found another way to funnel tax dollars: sports stadiums. Billionaire franchise owners have taken $30 billion worth of taxpayer funds from state and local governments to build stadiums since 1990. Taxpayers often pay for operating expenses like utilities and security on game days. The Biden Administration has called for a minimum wealth tax on the wealthiest Americans, which could include sports franchise owners. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com

This video explains how wealthy individuals and businesses can deduct a luxury and travel lifestyle as business expenses. While entertainment expenses are generally not deductible, expenses for activities that include team-building exercises are. Standard travel expenses such as travel tickets, secondary transport methods, baggage fees, mileage on personal vehicles, lodging, and meals are all deductible. The wealthy can deduct expenses for high-priced image building, surgical procedures, personal security, and accessories, including jewelry and pets. Additionally, leisure activities such as golf, tennis, fishing, or scuba diving can offer many potential tax savings if the right business discussions are had. Though it may seem unfair, these deductions are legal and available to asset-rich operations. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com

This video explains how wealthy individuals and businesses can deduct a luxury and travel lifestyle as business expenses. While entertainment expenses are generally not deductible, expenses for activities that include team-building exercises are. Standard travel expenses such as travel tickets, secondary transport methods, baggage fees, mileage on personal vehicles, lodging, and meals are all deductible. The wealthy can deduct expenses for high-priced image building, surgical procedures, personal security, and accessories, including jewelry and pets. Additionally, leisure activities such as golf, tennis, fishing, or scuba diving can offer many potential tax savings if the right business discussions are had. Though it may seem unfair, these deductions are legal and available to asset-rich operations. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com

This video explains how wealthy individuals and businesses can deduct a luxury and travel lifestyle as business expenses. While entertainment expenses are generally not deductible, expenses for activities that include team-building exercises are. Standard travel expenses such as travel tickets, secondary transport methods, baggage fees, mileage on personal vehicles, lodging, and meals are all deductible. The wealthy can deduct expenses for high-priced image building, surgical procedures, personal security, and accessories, including jewelry and pets. Additionally, leisure activities such as golf, tennis, fishing, or scuba diving can offer many potential tax savings if the right business discussions are had. Though it may seem unfair, these deductions are legal and available to asset-rich operations. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com

Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon

In this section, we learn about Section 179 and how it helps businesses of all sizes afford the cost of big asset purchases. By using Section 179, companies can deduct the total cost of capital expenditures immediately rather than recovering those costs over the life of the assets or with depreciation over time. This strategy is viral among wealthy individuals and asset-rich operations under a corporate umbrella who apply these rules to use lavish personal perks and benefits over and above small business owners that use them. Additionally, we learn that all vehicles qualify for Section 179. There are some substantial tax deductions if the vessel is loosely utilized for a legitimate business purpose, such as chartering sightseeing tours or as a second home. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com https://www.irs.gov/publications/p946

In this section, we learn about Section 179 and how it helps businesses of all sizes afford the cost of big asset purchases. By using Section 179, companies can deduct the total cost of capital expenditures immediately rather than recovering those costs over the life of the assets or with depreciation over time. This strategy is viral among wealthy individuals and asset-rich operations under a corporate umbrella who apply these rules to use lavish personal perks and benefits over and above small business owners that use them. Additionally, we learn that all vehicles qualify for Section 179. There are some substantial tax deductions if the vessel is loosely utilized for a legitimate business purpose, such as chartering sightseeing tours or as a second home. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com https://www.irs.gov/publications/p946

In this section, we learn about Section 179 and how it helps businesses of all sizes afford the cost of big asset purchases. By using Section 179, companies can deduct the total cost of capital expenditures immediately rather than recovering those costs over the life of the assets or with depreciation over time. This strategy is viral among wealthy individuals and asset-rich operations under a corporate umbrella who apply these rules to use lavish personal perks and benefits over and above small business owners that use them. Additionally, we learn that all vehicles qualify for Section 179. There are some substantial tax deductions if the vessel is loosely utilized for a legitimate business purpose, such as chartering sightseeing tours or as a second home. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com https://www.irs.gov/publications/p946

In this section, we learn about Section 179 and how it helps businesses of all sizes afford the cost of big asset purchases. By using Section 179, companies can deduct the total cost of capital expenditures immediately rather than recovering those costs over the life of the assets or with depreciation over time. This strategy is viral among wealthy individuals and asset-rich operations under a corporate umbrella who apply these rules to use lavish personal perks and benefits over and above small business owners that use them. Additionally, we learn that all vehicles qualify for Section 179. There are some substantial tax deductions if the vessel is loosely utilized for a legitimate business purpose, such as chartering sightseeing tours or as a second home. Thanks for watching! Please Like, Comment, or Subscribe for more videos! This is a Clip from the Vlog "r/IRS Questions," which hopes to provide a steady path of information for the /r/IRS Reddit community and anyone interested in tax compliance. This channel also features the latest Internal Revenue Service news, IRS commentary, and tips from tax expert John R. Dundon. www.reddit.com/r/IRS www.JohnRDundon.com https://www.irs.gov/publications/p946