Author Archives: Ralph A. Gerra, Jr.

O’s faulty analysis

http://mobile2.wsj.com/device/article.php?mid=3&CALL_URL=http://www.wsj.com/article/SB10001424053111903554904576458294273264416.html?mod=WSJ_hpp_sections_opinion Advertisements

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NY Times Article: “Tax Increase Would Hit Few Small Businesses (NYT 9/18/2010, B1)” Hits Wide of Target: Where Have All the Editors Gone?

NY Times Article errs in tax increase debate

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My Qualifications as Tax Lawyer

Ralph A. Gerra, Jr.

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President’s Depreciation Proposal Will Encourage Capital Investment

I have prepared a short spreadsheet which illustrates the economic effect of depreciation.  100% Depreciation I also have a short explanation at http://www.avvo.com/legal-guides/ugc/presidents-depreciation-proposal-will-encourage-capital-investment-1

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Levin Misses the Point

Levin Press Release on Corporate Stock Option Deductions Levin incorrectly ignores the differences between tax and financial accounting for compensatory stock options. Levin compares the low financial accounting expense from the current grant of new out-of-the-money options to the higher … Continue reading

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