Joseph (Jay) B. Darby III
We handle all tax matters, from the common to the most complex.
(617) 286-6553
100 High Street
Suite 2601
Boston, MA 02110
Articles
Jay Darby has published more than 1,000 articles on tax, business transactions, and other topics. His work has appeared in a wide range of publications, including The Tax Lawyer, Opportunity Zone Magazine, Worth Magazine, Venture Capital Magazine, Banker & Tradesman, Mass High Tech, Trusts & Estates Magazine, the Boston Globe, the Boston Business Journal, and the Boston Phoenix. He is a frequent contributor to the World Trade Executive family of publications, including Practical International Tax Strategies, Practical European Tax Strategies, and Practical US Tax Strategies.
You can review a selection of his articles here, including one on Mick Jagger’s brilliance as a tax planner.
Unless otherwise noted, all materials are copyright of Joseph Darby Law, PC.
COVID EMERGENCY Ends and Puts Written Plan Revisions “On the Clock”
July 7, 2023
Joseph Darby Law Publications
What happens when your QOF fails to find a suitable investment?
February 3, 2022
OpportunityZone.com
Married with Children -- and Capital Gains
August 20, 2021
Joseph Darby Law Publications
The Nonqualified Financial Property (NQFP) Conundrum
August 20, 2021
Joseph Darby Law Publications
Smart Ways To Move Clients' Assets To A Tax-Free World
August 20, 2021
Financial Advisor
The “quiet” corrections that will reverberate loudly in the Opportunity Zone world
August 10, 2021
Opportunityzone.com
Smart Strategies To Beat Biden's Tax Hikes
July 9, 2021
Financial Advisor
Comment Letter submitted by the Boston University Graduate Tax Program Class on Tuesday, June 29, 2021, commenting on the Proposed Regulations under Code Section 1400Z-2
June 29, 2021
Joseph Darby Law
Proposed Opportunity Zone regulations provide helpful guidance in two key areas
May 11, 2021
OpporunityZone.com
O-Zone Alchemy: Turning Net 1231 Gains Into Gross 1231 Gains (and Losses)
March 4, 2021
Bloomberg Tax
Cryptocurrency investors turn to opportunity zones for tax relief and social good
February 19, 2021
Accounting Today
Crypto Currency Gains Less Taxing Thanks to OZ
January 27, 2021
Joseph Darby Law Publication
IRS Provides Extension Relief To QOFs And Opportunity Zone Investors ©️
January 23, 2021
Opportunity Zone Magazine
The State of the OZs Examined In Two National Reports
July 20, 2020
Opportunity Zone Magazine
Comments on Recent Guidance from the Department of Treasury (“Treasury”) and Internal Revenue Service (“IRS”) Regarding Opportunity Zones
July 1, 2019
Boston University School of Law's Graduate Tax Program
Cuts Will Impact Blue States, Real Estate Industry
December 12, 2018
Banker & Tradesman
The Tax Plan: A Comprehensive Visual Breakdown
December 21, 2017
Wealth Management
Innocent Spouse Relief: The Complicated Path to a Simple Solution
June 1, 2016
Massachusetts Association of Accountants
Building the New Berlin Wall: Treasury's Anti-Inversion Regulations
May 1, 2016
Business Entities
The Long Goodbye
April 15, 2016
World Trade Executive
Eating The Seed Corn: Congress Proposes Repealing Section 1031
November 23, 2015
Banker & Tradesman
Living and Dying with an LLC
October 14, 2015
CEOWORLD Magazine
How Like-Kind Exchanges Make The IRS Rich
May 18, 2015
Banker & Tradesman
To Repeal or Retain Section 1031: A Tempest in a $6 Billion Teapot
April 1, 2015
Section of Taxation: News Quarterly
Inverted Priorities: Why the Proposed Treasury Rules are Unlikely to Stop Inversion Transactions
October 7, 2014
Practical International Tax Strategies
Like-Kind and Loving It: Tax-Free Exchanges of Art, Airplanes, Alcohol Flourish
September 8, 2014
Banker & Tradesman
Tax-Free Exchanges Of Art, Airplanes, Alcohol Flourish
September 8, 2014
Banker & Tradesman
You Don’t Think Federal Tax Law Is Funny? Think Again
April 14, 2014
Cognoscenti (WBUR)
Property, Currency And Semantics Aside- My Bet is on Bitcoin
April 4, 2014
Cognoscenti (WBUR)
Bitcoins - Putting your Money Where Your Mouse Is
May 2, 2013
Joseph Darby Publication
When Tax Planning Rocks: How the Rolling Stones Went Dutch to Cut Taxes–The Untold Story of a "World Famous Accountant" named Mick Jagger
June 30, 2007
World Trade Executive
Articles Provided Upon Request
Federal Income Taxes Are Rising Dramatically in 2013
December 20, 2013
Boston Bar Journal
Fifth Protocol Follies: How the Canadian Revenue Agency Cleverly Circumvented the U.S.-Canadian Tax Treaty to Preserve the Beloved NSULC
December 1, 2013
Thomas Reuters Checkpoint
Ireland Announces it will Bar “Stateless” Companies: Will the Irish Take a Bigger (Tax) Bite Out of Apple?
October 15, 2013
Thomson Reuters - Practical European Tax Srategies
Richard III: Exhuming His Remains, And His Reputation
February 8, 2013
Cognescenti (WBUR)
Practical European Tax Strategies
January 1, 2013
Thomson Reuters Checkpoint
We Gotta Get Out of This Place: Strategies for Addressing the U.S. Expatriation Tax
October 15, 2012
World Trade Executive
Is Economic Substance a Kind of Tax Porn? IRS Adopts a 'Don't Ask, Won't Tell' Policy
March 31, 2012
Practical International Tax Strategies
Man Bites Dog: Obama Proposes a Corporate Tax Rate Reduction
March 15, 2012
Practical International Tax Strategies
The FATCA Fiasco: Are We Having Fun Yet?
February 15, 2012
Practical International Tax Strategies
Breaking Up Is Hard To Do: Divorcing Your Tax Jurisdiction Can Trigger Painful “Alimony” Taxes
April 15, 2011
World Trade Executive
The IRS Gets Jealous: Oh, Ruby, Don’t Take Your Love to Town or Your Intangibles Out of the Country
May 15, 2010
World Trade Executive
Ruby, Don’t Take Your Love to Town or Your Intangibles Offshore
May 15, 2010
Thompson Reuters/World Trade Executive International Finance & Treasury
Worker Classfication: A Checkered History
May 1, 2010
World Trade Executive
Proposed Tax Changes in 2011 Budget: Focus on Business-Related Measures
April 30, 2010
Thompson Reuters/World Trade Executive Practical US/Domestic Tax Strategies
Planning Perspective
W2 vs 1099: It Gets Even Worse: Employee or Subcontractor? Companies Need a Little Help From the IRS
February 1, 2010
World Trade Executive
IRS Commissioner Gets the Drop on a Tax Lunch Crowd: "Sheriff" Shulman Decides to Deputize Taxpayers to Catch Themselves
January 31, 2010
World Trade Executive
Acquisitions in the Valley of the Shadow of Death: How to Purchase—and Resurrect—an Almost-Dead Company
December 15, 2009
World Trade Executive
Cyprus--Back to the Future: Cyprus, an Ancient Trading Center, has become a Glitzy New Presence on the International Tax Stage
November 15, 2009
World Trade Executive/ Thompson Reuters Practical US/International Tax Strategies
The Forward Triangular Merger: A Not-So-Straight-Forward Transaction
August 30, 2009
World Trade Executive Practical US/Domestic Tax Strategies
Obama Gets Tongue-Tied Over Taxes: The Administration Offers Its Long Awaited International Tax Proposals
March 31, 2009
World Trade Executive