https://ibravra.com/ Research-backed incorporation guides, interactive financial tools, and head-to-head software reviews for solo founders and cross-border operators. en-US Sun, 15 Nov 2026 15:29:27 GMT Ibravra RSS 1.0 https://ibravra.com/article/apollo-vs-zoominfo-vs-lusha-sales-intelligence-pricing-playbook/ https://ibravra.com/article/apollo-vs-zoominfo-vs-lusha-sales-intelligence-pricing-playbook/ Sun, 15 Nov 2026 00:00:00 GMT Three sales-intelligence vendors sell the same thing — verified B2B contacts — on three different meters. Apollo charges per seat plus credits at $19.60 per 1,000 credits, Lusha charges per user in credit packs at $87 to $94 per 1,000 credits, and ZoomInfo publishes no price at all, with buyer-reported contracts clustering around a $33,500 median. This playbook prices all three the same way, at 1 and 5 seats, from the vendors' own pages read 15 November 2026. Software Reviews https://ibravra.com/article/chargeback-insurance-vs-self-insurance-fraud-liability-playbook/ https://ibravra.com/article/chargeback-insurance-vs-self-insurance-fraud-liability-playbook/ Sun, 15 Nov 2026 00:00:00 GMT A chargeback guarantee buys a liability shift, not insurance — and the product has no published price list. This playbook prices the guarantee against self-insurance with reproducible break-even math, so a merchant can decide from its own fraud rate instead of a sales call. Banking & Payments https://ibravra.com/article/descript-vs-riverside-vs-zencastr-podcast-recording-pricing-playbook/ https://ibravra.com/article/descript-vs-riverside-vs-zencastr-podcast-recording-pricing-playbook/ Sun, 15 Nov 2026 00:00:00 GMT Three remote-recording tools, three different meters: Descript charges per person and rations recording hours, Riverside records without limit and meters separate-track downloads, and Zencastr gives the recording away free and meters post-production credits. Priced at four stated show profiles from the vendors' own pages. Software Reviews https://ibravra.com/article/e2-treaty-investor-visa-playbook/ https://ibravra.com/article/e2-treaty-investor-visa-playbook/ Sun, 15 Nov 2026 00:00:00 GMT The E-2 visa has no minimum investment in the statute and no limit on renewals — and still refuses most applicants who treat it like a purchase. The test is proportionality, a real operating enterprise, and a treaty passport; this playbook runs the three-part substantiality test, the five-year marginal rule, and the E-2 vs EB-5 vs L-1 decision with the regulation text in hand. Business Setup https://ibravra.com/article/evernote-vs-notion-vs-obsidian-note-taking-pricing-playbook/ https://ibravra.com/article/evernote-vs-notion-vs-obsidian-note-taking-pricing-playbook/ Sun, 15 Nov 2026 00:00:00 GMT One cloud database, one local file editor, one capture archive. A solo user pays $120 a year on Notion Plus, $48 on Obsidian Sync, and $99 on Evernote Starter — but the cheapest plan is not the cheapest decision, because the file format decides what it costs to leave. Software Reviews https://ibravra.com/article/gusto-vs-deel-us-payroll-vs-global-eor-playbook/ https://ibravra.com/article/gusto-vs-deel-us-payroll-vs-global-eor-playbook/ Sun, 15 Nov 2026 00:00:00 GMT A US hire belongs on Gusto payroll at $49 a month plus $6 per person. A hire in a country where you have no entity belongs on Deel EOR at $599 per employee a month. The $550-a-month gap between a contractor and an employee is the price of getting the classification right. Accounting https://ibravra.com/article/heygen-vs-synthesia-vs-colossyan-ai-avatar-video-pricing-playbook/ https://ibravra.com/article/heygen-vs-synthesia-vs-colossyan-ai-avatar-video-pricing-playbook/ Sun, 15 Nov 2026 00:00:00 GMT Three AI avatar presenters sell the same finished minute on three different meters. HeyGen sells credits at $0.0483 each and never publishes a credits-per-minute rate. Synthesia sells credits that convert at roughly 100 per finished minute, so Pro costs about $0.98 a minute on annual billing. Colossyan sells minutes directly: $1.97 a minute on Professional annual. This playbook prices all three the same way, from the vendors' own pricing pages read 15 November 2026. AI Tools https://ibravra.com/article/irs-form-1042-1042-s-withholding-tax-foreign-persons-playbook/ https://ibravra.com/article/irs-form-1042-1042-s-withholding-tax-foreign-persons-playbook/ Sun, 15 Nov 2026 00:00:00 GMT Form 1042 is the annual return a withholding agent files for tax withheld from foreign persons, and Form 1042-S is the statement each recipient gets. The statutory rate is 30 percent under Sections 1441 and 1442, a treaty claim on Form W-8BEN can cut it, deposits run on a quarter-monthly clock through EFTPS, and both forms are due March 15 — with the agent personally liable for every dollar not withheld. Taxes https://ibravra.com/article/irs-form-1120-f-foreign-corporation-us-tax-return-playbook/ https://ibravra.com/article/irs-form-1120-f-foreign-corporation-us-tax-return-playbook/ Sun, 15 Nov 2026 00:00:00 GMT Form 1120-F taxes a foreign corporation on its effectively connected income at 21 percent, then adds a 30 percent branch profits tax on the dividend equivalent amount. A treaty can cut the second tax, a protective return preserves the deductions, and filing late can cost the deductions entirely. Taxes https://ibravra.com/article/irs-form-5471-schedule-j-accumulated-earnings-profits-playbook/ https://ibravra.com/article/irs-form-5471-schedule-j-accumulated-earnings-profits-playbook/ Sun, 15 Nov 2026 00:00:00 GMT Schedule J is the ledger that decides whether a distribution from a foreign corporation is tax-free or a taxable dividend. Section 964 builds the earnings and profits, Section 959 sorts them into three pools, and the ten PTEP groups decide which dollars come out first. This playbook works the statute, the schedule, and three fully computed examples. Taxes https://ibravra.com/article/irs-form-7004-business-tax-extension-playbook/ https://ibravra.com/article/irs-form-7004-business-tax-extension-playbook/ Sun, 15 Nov 2026 00:00:00 GMT Form 7004 buys a business six more months to file — and zero more days to pay. The automatic extension under 26 U.S.C. § 6081 covers Forms 1120, 1120-S, 1065, and 1041, stops the 5%-a-month failure-to-file penalty cold, and leaves the 0.5%-a-month failure-to-pay penalty and interest running from the original due date. Taxes https://ibravra.com/article/irs-form-8858-foreign-disregarded-entity-playbook/ https://ibravra.com/article/irs-form-8858-foreign-disregarded-entity-playbook/ Sun, 15 Nov 2026 00:00:00 GMT Form 8858 is the information return a U.S. person files for each foreign disregarded entity it owns and each foreign branch it operates. One form per entity, attached to the owner's own return, with Schedules C through M and a functional-currency translation. Miss it and Section 6038 charges $10,000 per annual accounting period, plus $10,000 per 30-day period after a 90-day notice, capped at $50,000 more — and cuts the foreign tax credit by 10 percent. Taxes https://ibravra.com/article/irs-form-8886-reportable-transaction-disclosure-playbook/ https://ibravra.com/article/irs-form-8886-reportable-transaction-disclosure-playbook/ Sun, 15 Nov 2026 00:00:00 GMT Form 8886 is the disclosure statement that separates a disclosed tax position from a hidden one. Five categories of transactions must be disclosed under Regulation Section 1.6011-4, the statement is filed twice — once with the return and once with the Office of Tax Shelter Analysis — and the Section 6707A penalty for skipping it is 75 percent of the tax decrease, with no reasonable-cause escape. Taxes https://ibravra.com/article/irs-form-8997-opportunity-zone-annual-reporting-playbook/ https://ibravra.com/article/irs-form-8997-opportunity-zone-annual-reporting-playbook/ Sun, 15 Nov 2026 00:00:00 GMT The gain you deferred is not gone — it is on a ledger the IRS watches every year. Form 8997 is the investor-side annual statement that tracks it from the first year through the December 31, 2026 inclusion date, and this playbook runs the filing operation from the 2025 form, its instructions, and section 1400Z-2. Taxes https://ibravra.com/article/irs-form-944-annual-payroll-tax-filing-playbook/ https://ibravra.com/article/irs-form-944-annual-payroll-tax-filing-playbook/ Sun, 15 Nov 2026 00:00:00 GMT One return a year instead of four — but only if the IRS says so, and only while the annual bill stays at $1,000 or less. This playbook works the eligibility math from the IRS instructions, maps the deposit rules that still apply, and prices the late-deposit penalties before they land. Taxes https://ibravra.com/article/langchain-vs-crewai-vs-autogen-ai-agent-frameworks-playbook/ https://ibravra.com/article/langchain-vs-crewai-vs-autogen-ai-agent-frameworks-playbook/ Sun, 15 Nov 2026 00:00:00 GMT One framework is archived, one charges by the execution, one charges by the trace. The token math at real volumes — not the marketing — decides which agent framework your team can afford to run. Software Reviews https://ibravra.com/article/mailchimp-vs-brevo-vs-omnisend-email-marketing-pricing-playbook/ https://ibravra.com/article/mailchimp-vs-brevo-vs-omnisend-email-marketing-pricing-playbook/ Sun, 15 Nov 2026 00:00:00 GMT Mailchimp and Omnisend charge per contact stored; Brevo charges per email sent. That single difference decides the bill at every list size in this playbook, so the three vendors are priced side by side at 1,000, 10,000 and 50,000 contacts on a fixed four-sends-a-month workload, with the send-frequency break-even where the ranking flips. Marketing https://ibravra.com/article/notion-vs-coda-vs-airtable-workspace-pricing-playbook/ https://ibravra.com/article/notion-vs-coda-vs-airtable-workspace-pricing-playbook/ Sun, 15 Nov 2026 00:00:00 GMT November 2026 refresh: Coda is now Superhuman Docs at $12 and $33 per maker, Notion holds at $10 and $20 per member with AI inside Business, and Airtable holds at $20 and $45 per edit user — with new seat math at 5, 25, and 100. Software Reviews https://ibravra.com/article/paddle-vs-lemonsqueezy-vs-gumroad-merchant-of-record-pricing-playbook/ https://ibravra.com/article/paddle-vs-lemonsqueezy-vs-gumroad-merchant-of-record-pricing-playbook/ Sun, 15 Nov 2026 00:00:00 GMT Three merchants of record, one headline rate each — and three very different bills. Paddle and Lemon Squeezy both print 5% + 50¢, Gumroad prints 10% + 50¢ with a 30% Discover tier, but the surcharges, the tax-inclusive fee base, and the payout lag change the winner at every price point. This playbook runs the same sale through all three, from the vendors' own pricing pages. Banking & Payments https://ibravra.com/article/screaming-frog-vs-sitebulb-technical-seo-audit-pricing-playbook/ https://ibravra.com/article/screaming-frog-vs-sitebulb-technical-seo-audit-pricing-playbook/ Sun, 15 Nov 2026 00:00:00 GMT One sells a flat annual licence per user; the other sells a monthly subscription per seat with a URL cap per audit. This playbook prices both from the vendors' own price pages, works the per-audit and per-seat math, and names the one capability — log file analysis — that only one side of this comparison can do at all. Software Reviews https://ibravra.com/article/serverless-cold-start-latency-optimization-playbook/ https://ibravra.com/article/serverless-cold-start-latency-optimization-playbook/ Sun, 15 Nov 2026 00:00:00 GMT A cold start is a tax paid in milliseconds on the first request after idle — and the cure has a price. This playbook prices provisioned concurrency, SnapStart, scheduled warming and isolate-based runtimes from the vendors' own rate cards, and derives the exact utilization where paying for warm capacity stops being worth it. Website & Hosting https://ibravra.com/article/sift-vs-forter-vs-riskified-fraud-prevention-pricing-playbook/ https://ibravra.com/article/sift-vs-forter-vs-riskified-fraud-prevention-pricing-playbook/ Sun, 15 Nov 2026 00:00:00 GMT Sift's pricing page returns a 404. Forter's is a contact form. Riskified's hides behind a challenge page. The vendors will not tell you what fraud prevention costs — so this playbook prices what fraud costs instead, then tests the one published guarantee against it. Banking & Payments https://ibravra.com/article/vapi-vs-bland-vs-retell-ai-voice-agent-pricing-playbook/ https://ibravra.com/article/vapi-vs-bland-vs-retell-ai-voice-agent-pricing-playbook/ Sun, 15 Nov 2026 00:00:00 GMT The headline rates are $0.05, $0.14, and $0.07 per minute — and none of them is the price of a call. At 10,000 minutes a month the real bills run $818 to $5,150, and the cheapest vendor changes with the model you pick. AI Tools https://ibravra.com/article/wyoming-llc-annual-report-filing-playbook/ https://ibravra.com/article/wyoming-llc-annual-report-filing-playbook/ Sun, 15 Nov 2026 00:00:00 GMT One page, one asset figure, one date: the Wyoming LLC annual report is due on the first day of the month your LLC was organized, every year, for $60 or $0.0002 per dollar of Wyoming assets — and a missed year costs $160 to repair, while a lapse past two years has no way back. Business Setup https://ibravra.com/article/adp-vs-gusto-vs-paychex-payroll-pricing-playbook/ https://ibravra.com/article/adp-vs-gusto-vs-paychex-payroll-pricing-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Only one of the three incumbents publishes a price. Gusto lists $49 plus $6 per person on Simple, $80 plus $12 on Plus, and $180 plus $22 on Premium. ADP RUN and Paychex Flex are quote only, so this playbook prices the published ladder at 5, 25 and 100 employees, models the one independently obtained Paychex quote, and adds the IRS employer tax bill that dwarfs every software fee. Accounting https://ibravra.com/article/auth0-vs-clerk-vs-firebase-auth-developer-authentication-pricing/ https://ibravra.com/article/auth0-vs-clerk-vs-firebase-auth-developer-authentication-pricing/ Sat, 14 Nov 2026 00:00:00 GMT Auth0, Clerk, and Firebase Auth charge for developer authentication three different ways — MAU tiers, retained-user overage, and per-user usage rates. This guide prices all three from the vendors' own pages and works the monthly bill at 1,000, 10,000, and 100,000 users. Software Reviews https://ibravra.com/article/aws-lambda-at-edge-vs-cloudflare-workers-edge-compute-playbook/ https://ibravra.com/article/aws-lambda-at-edge-vs-cloudflare-workers-edge-compute-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Lambda@Edge bills requests plus GB-seconds from a function pinned to us-east-1; Workers bills requests plus CPU milliseconds from V8 isolates. This playbook prices both at 10M, 50M and 100M requests a month and names the CPU threshold where the cheaper platform flips. Website & Hosting https://ibravra.com/article/bamboohr-vs-justworks-vs-trinet-peo-hris-pricing-playbook/ https://ibravra.com/article/bamboohr-vs-justworks-vs-trinet-peo-hris-pricing-playbook/ Sat, 14 Nov 2026 00:00:00 GMT BambooHR charges $10.25 a head for software; Justworks charges $79 for co-employment; TriNet charges whatever it quotes. This playbook runs the verified annual math at 10, 25, and 50 employees, prices the co-employment premium at $68.75 a head, and walks the CPEO rules that decide who the employer is. Software Reviews https://ibravra.com/article/basecamp-vs-asana-vs-monday-project-management-pricing-playbook/ https://ibravra.com/article/basecamp-vs-asana-vs-monday-project-management-pricing-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Basecamp charges one flat price per account while Asana and monday.com charge per seat — and the gap between the two models flips from a $144 monthly penalty to a $2,300 monthly saving as headcount grows. This playbook prices all three from the vendors' own pages and works the cost at 5, 25 and 100 seats, with crossover seats, monthly-billing penalties, and automation ceilings. Software Reviews https://ibravra.com/article/bench-vs-pilot-vs-quickbooks-live-bookkeeping-pricing/ https://ibravra.com/article/bench-vs-pilot-vs-quickbooks-live-bookkeeping-pricing/ Sat, 14 Nov 2026 00:00:00 GMT Bench, Pilot, and QuickBooks Live all sell a human doing your books every month, but they meter the work three different ways. This guide prices all three from the vendors' own pages and works the monthly bill at three expense volumes. Accounting https://ibravra.com/article/braintree-vs-stripe-vs-square-payment-processing-fees/ https://ibravra.com/article/braintree-vs-stripe-vs-square-payment-processing-fees/ Sat, 14 Nov 2026 00:00:00 GMT Braintree charges 2.89% + 29¢, Stripe 2.9% + 30¢, and Square from 2.6% + 15¢ in person. This guide prices all three at $10,000, $50,000, and $200,000 a month at a $100 average order — with the interchange-plus threshold, the PayPal and Venmo wallet math, and the ACH caps that decide the choice. Banking & Payments https://ibravra.com/article/bun-vs-deno-vs-node-javascript-runtime-performance-playbook/ https://ibravra.com/article/bun-vs-deno-vs-node-javascript-runtime-performance-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Bun 1.4, Deno 2.9 and Node 26 compared on startup, HTTP throughput, TypeScript and npm compatibility: vendor benchmarks read honestly, with reproducible server-count cost math at stated volumes. Software Reviews https://ibravra.com/article/carta-vs-pulley-vs-ledgy-cap-table-pricing-playbook/ https://ibravra.com/article/carta-vs-pulley-vs-ledgy-cap-table-pricing-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Pulley shuts down on December 8, 2026, and every Pulley customer needs a new home for their cap table. This head-to-head prices Carta, Pulley and Ledgy at 25, 100 and 250 stakeholders, with 409A costs and the migration math shown line by line. Software Reviews https://ibravra.com/article/checkr-vs-goodhire-vs-sterling-background-check-pricing-playbook/ https://ibravra.com/article/checkr-vs-goodhire-vs-sterling-background-check-pricing-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Checkr and GoodHire publish identical $29.99 to $94.99 packages; Sterling publishes no list price at all. This playbook runs the verified per-check math at 10, 50, and 200 hires a month, prices the add-ons that decide the real invoice, and walks the FCRA workflow the statute actually requires. Software Reviews https://ibravra.com/article/claude-vs-chatgpt-vs-gemini-coding-assistant-playbook/ https://ibravra.com/article/claude-vs-chatgpt-vs-gemini-coding-assistant-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Claude Pro, ChatGPT Plus and Google AI Pro all cost about $20 a month — so the sticker price decides nothing. The real bill is the API meter, the usage ceiling, and, from 1 December 2026, a doubling Gemini rate. This playbook prices all three from the vendors' own pages and works the cost per 1,000 coding messages, the monthly totals at three volumes, and the exact message count where a plan pays for itself. AI Tools https://ibravra.com/article/floqast-vs-blackline-vs-adra-close-management-pricing-playbook/ https://ibravra.com/article/floqast-vs-blackline-vs-adra-close-management-pricing-playbook/ Sat, 14 Nov 2026 00:00:00 GMT FloQast, BlackLine, and Trintech Adra all run the close — and none publishes a price. This playbook prices the three from the evidence that exists: the one disclosed starting figure, purchase-data medians, and reproducible cost-per-entity and cost-per-close-day math. Accounting https://ibravra.com/article/ghost-vs-substack-vs-beehiiv-newsletter-platform-pricing-playbook/ https://ibravra.com/article/ghost-vs-substack-vs-beehiiv-newsletter-platform-pricing-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Substack takes 10% of every paid subscription and charges no monthly fee. Ghost(Pro) and beehiiv charge a flat plan and take 0%. This playbook prices all three at 1,000, 10,000 and 50,000 subscribers, finds the break-even paid counts, and totals the self-hosted Ghost stack. Software Reviews https://ibravra.com/article/hipaa-compliance-saas-playbook/ https://ibravra.com/article/hipaa-compliance-saas-playbook/ Sat, 14 Nov 2026 00:00:00 GMT A clinic signs up for your SaaS product and on day one your servers hold patient data, which makes you a business associate with direct HIPAA liability. This playbook works the business associate agreement, the three safeguard families, the 60-day breach clock, and the four penalty tiers from the statute as written. Business Setup https://ibravra.com/article/hostinger-vs-bluehost-vs-siteground-shared-hosting-pricing-playbook/ https://ibravra.com/article/hostinger-vs-bluehost-vs-siteground-shared-hosting-pricing-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Hostinger, Bluehost, and SiteGround all sell shared hosting from under $4 a month — and all three renew at two to six times the intro rate. This playbook prices the nine plans side by side and works the real 12- and 24-month cost of running 1, 5, and 10 sites, with the resource ceilings that decide when each plan runs out. Website & Hosting https://ibravra.com/article/irs-form-1118-foreign-tax-credit-corporations-playbook/ https://ibravra.com/article/irs-form-1118-foreign-tax-credit-corporations-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Form 1118 is where a US corporation turns foreign taxes paid into a US tax credit — and where most of that credit dies. Section 901 grants it, Section 904 caps it basket by basket, and the 2026 tax law rewrote the GILTI math. This playbook works the statute, the form, and seven fully computed examples. Taxes https://ibravra.com/article/irs-form-7203-s-corp-shareholder-basis-playbook/ https://ibravra.com/article/irs-form-7203-s-corp-shareholder-basis-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Form 7203 is where an S-corporation loss meets its limit: stock basis first, debt basis second, and whatever is left is suspended. This playbook works the section 1367 ordering, debt-basis restoration, the at-risk gate, and six fully recomputed examples. Taxes https://ibravra.com/article/notion-vs-confluence-vs-coda-team-wiki-pricing-playbook/ https://ibravra.com/article/notion-vs-confluence-vs-coda-team-wiki-pricing-playbook/ Sat, 14 Nov 2026 00:00:00 GMT A team wiki is priced three different ways: Notion charges per member, Confluence charges per user in bands, and Coda charges only for the people who build docs. This playbook runs the verified 2026 rates through annual cost math at 5, 25 and 100 seats, so the cheapest option at your size is arithmetic, not a guess. Software Reviews https://ibravra.com/article/opentelemetry-collector-vs-datadog-agent-vs-grafana-alloy-observability-pipeline-playbook/ https://ibravra.com/article/opentelemetry-collector-vs-datadog-agent-vs-grafana-alloy-observability-pipeline-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Three ways to move telemetry from your services to a backend: the vendor-neutral OpenTelemetry Collector, the Datadog Agent, and Grafana Alloy. This playbook compares their architectures, their sampling models, and the ingestion bill each one produces — with reproducible math from the vendors' own pricing pages. Website & Hosting https://ibravra.com/article/otter-ai-vs-fireflies-vs-fathom-ai-meeting-notes-pricing-playbook/ https://ibravra.com/article/otter-ai-vs-fireflies-vs-fathom-ai-meeting-notes-pricing-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Otter.ai, Fireflies.ai and Fathom all promise to end manual meeting notes, but they ration the work three different ways: Otter by transcription minutes, Fireflies by storage and AI credits, Fathom by admin control. This playbook prices all three from their own pricing pages, works the 5, 25 and 100-seat totals, and names the cap that will bite first. Software Reviews https://ibravra.com/article/resend-vs-postmark-vs-amazon-ses-transactional-email-pricing-playbook/ https://ibravra.com/article/resend-vs-postmark-vs-amazon-ses-transactional-email-pricing-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Resend sells flat tiers, Postmark sells a cheap base plus steep overage, and Amazon SES sells raw usage at $0.10 per 1,000 emails — and that one difference decides the bill more than any headline price. This playbook prices all three from their own pricing pages, works the 10k, 100k and 1M totals, and names the volume where each vendor stops being the cheap option. Software Reviews https://ibravra.com/article/revolut-vs-n26-vs-monzo-digital-bank-pricing-playbook/ https://ibravra.com/article/revolut-vs-n26-vs-monzo-digital-bank-pricing-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Three free accounts, three different price tags. Revolut charges for weekends, N26 charges for cash outside the eurozone, Monzo charges for cash outside the EEA — this playbook prices all three on the same traveller month and the same freelancer income, from the vendors' own pages. Banking & Payments https://ibravra.com/article/section-1014-step-up-basis-playbook/ https://ibravra.com/article/section-1014-step-up-basis-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Section 1014 resets the basis of inherited property to its fair market value at death, erasing the decedent's unrealized gain — and the loss too. This playbook works the operation end to end: the statute, the community property double step-up, the income-in-respect-of-a-decedent and one-year gift-back exceptions, the section 1014(f) consistency lock, the section 2032 alternate valuation trade, and the depreciation reset, with every number recomputed. Taxes https://ibravra.com/article/section-1244-small-business-stock-loss-playbook/ https://ibravra.com/article/section-1244-small-business-stock-loss-playbook/ Sat, 14 Nov 2026 00:00:00 GMT A founder pays $120,000 for stock in a small C-Corp and the company fails. Without section 1244 the loss is capital and drips out at $3,000 a year. With it, up to $50,000 single or $100,000 joint becomes ordinary loss in the year the stock dies — if the stock qualified when it was issued. Taxes https://ibravra.com/article/section-1361-s-corp-eligibility-playbook/ https://ibravra.com/article/section-1361-s-corp-eligibility-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Section 1361(b) sets four tests an S corporation must pass every day: no more than 100 shareholders, only permitted holders, no nonresident alien shareholder, and one class of stock. This playbook runs the family-aggregation count, the QSST and ESBT routes, the termination rules, and the ruling that shows how a trustee’s retained income ended an election. Taxes https://ibravra.com/article/section-1402-self-employment-tax-playbook/ https://ibravra.com/article/section-1402-self-employment-tax-playbook/ Sat, 14 Nov 2026 00:00:00 GMT Section 1402 of the Internal Revenue Code is the machine underneath Schedule SE: it defines net earnings from self-employment, applies the 92.35% factor, sets the $400 floor, and draws the line between wages, distributions, and church-employee income. This playbook works the statute line by line, with every figure recomputed from the 2026 Schedule SE form. Taxes