PODCAST · government
Title 26
by Benjamin Lehman, CPA
Title 26 is a podcast about taxes, tax policy, and the future of the American tax system. Hosted by CPA Ben Lehman, the show explores the reasoning behind the tax code, common misconceptions, current legislation, and ideas for reform. Rather than focusing on tax preparation, Title 26 examines why the rules exist, what problems they were designed to solve, and how they could be improved.
Episodes
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All About That Base
Taxes are more than just federal income tax. In this episode, we look at state income taxes, payroll taxes, sales taxes, property taxes, excise taxes, and more through one simple idea: every tax has a base and a rate. We’ll compare what each tax applies to, why governments choose different tax...
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Carrot and Stick
Taxes aren’t just about raising revenue—they can also change behavior. In this episode, we look at how Congress uses the tax code to reward choices it wants to encourage and make other choices more expensive. From retirement savings and charitable giving to deductions for interest on qualifying...
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Line in the Sand
Why can a business deduct inventory, but you can’t deduct your rent or your drive to work? In this episode, we explore where the tax code draws the line between the costs of earning income and the costs of simply living. From business meals and entertainment to commuting, educator expenses, and...
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One Bite of the Apple
We look at a simple idea hidden throughout the tax code: the government generally wants one bite of the apple. From Traditional and Roth IRAs to tax-exempt income, municipal bonds, gift and estate taxes, and HSAs, we explore how the tax code decides when to take its bite, prevents double dipping,...
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Tax Buckets
Think a raise will push all of your income into a higher tax bracket? Think again. In this episode, we explain how tax brackets really work using a simple bucket analogy, discuss the difference between marginal and effective tax rates, and explore why earning more money always means taking home...
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Dollar for Dollar
Tax credits are one of the most valuable—and misunderstood—parts of the U.S. tax system. In this episode, we break down what tax credits are, how they differ from tax deductions, and why Congress often chooses credits to encourage certain behaviors. We’ll explain why a $1,000 tax credit is…
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It's A Write Off!
What exactly is a “write-off”? It’s one of the most common phrases in taxes—and one of the most misunderstood. In this episode of Title 26, CPA Ben Lehman explains what tax deductions really are, why they exist, and why buying something simply because “it’s deductible” rarely makes financial…
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From Whatever Source Derived
What makes income taxable? Many taxpayers believe a Form 1099 or W-2 determines whether income must be reported. In this episode, CPA Ben Lehman examines Section 61 of the Internal Revenue Code, the phrase “from whatever source derived,” and why taxable income is determined by law rather than...
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Why Title 26 Exists
Welcome to Title 26. In this introductory episode, CPA Ben Lehman discusses the origins of the federal income tax, the Revenue Act of 1913, and the purpose of this podcast: exploring the logic, history, and policy behind the American tax system.
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ABOUT THIS SHOW
Title 26 is a podcast about taxes, tax policy, and the future of the American tax system. Hosted by CPA Ben Lehman, the show explores the reasoning behind the tax code, common misconceptions, current legislation, and ideas for reform. Rather than focusing on tax preparation, Title 26 examines why the rules exist, what problems they were designed to solve, and how they could be improved.
HOSTED BY
Benjamin Lehman, CPA
CATEGORIES
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