Leo Rich

Tax Clinic CREDITS AGAINST TAX By Deborah Gordon, J.D., LL.M.; Brent Sabot, CPA, MST; Eugene Boakye, J.D., LL.M.; Heather Rosas; and Leo Rich, CPA, Washington, D.C. Editor: Mo Bell-Jacobs, J.D. The Inflation Reduction Act of 2022, P. L. 117-169, added new Sec. 6418 to the Internal Revenue Code, allowing eligible taxpayers to transfer (or sell) all or a specified portion of an eligible credit to an unrelated taxpayer in exchange for cash.

To my son: Over all of mankind a great dark shroud has descended. Through this dark canopy of industrialism, greed and pollution certain small punctures have allowed minute shafts of light to shine on our cowering selves. Henry Miller is one of these rays of light. His is not a kind sweet illumination, as with the flowers and butterflies of Krishnamurti but the brutal humorous indictment of the angry surgeon.