Tag: corporations

Silhouetted shot of a young businesswoman looking at a cityscape from an office window
2018 Year-End Tax Planning for Businesses

Businesses of all sizes, across all industries, have been impacted by the monumental changes to…

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Eliminating the Double Tax Bias for Small C Corporations
Eliminating the Double Tax Bias for Small C Corporations

Section 1202 can eliminate the double tax burden on C corporations entirely with proper tax…

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IRS Provides Insight for Long-Term Capital Gain Treatment Under Section 1061
IRS Provides Insight for Long-Term Capital Gain Treatment Under Section 1061

On Thursday, March 1, 2018, the Internal Revenue Service (IRS) issued Notice 2018-18 (the “Notice”)…

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Tax Reform’s Top 10 List
Tax Reform’s Top 10 List

2017’s landmark, $1.5 trillion tax law — commonly referred to as The Tax Cuts and…

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Impact of Tax Reform on Choice of Entity Determinations
Impact of Tax Reform on Choice of Entity Determinations

While the individual and pass-through (e.g., partnerships and S corporation) provisions of the ‘Tax Cuts…

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Corporate Tax Reform: Summary of New Laws Taking Effect
Corporate Tax Reform: Summary of New Laws Taking Effect

Introduced as the Tax Cuts and Jobs Act, the “Act to Provide for Reconciliation Pursuant…

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2017 Year-End Tax Planning For Businesses
2017 Year-End Tax Planning For Businesses

A PDF version of this article is available for download. The time to consider tax-saving…

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Pre-Transaction Restructuring for S Corps Using the “F” Reorganization Strategy
Pre-Transaction Restructuring for S Corps Using the “F” Reorganization Strategy

Pre-transaction restructuring for S Corporations using the “F” Reorganization has become a very commonly used…

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President’s Executive Order 13789: Eight Tax Regulations Up For Review
President’s Executive Order 13789: Eight Tax Regulations Up For Review

On April 21, 2017, President Trump issued Executive Order 13789, a directive that instructed the…

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Final Regulations Issued Conforming REIT Built-in-Gain Recognition Period to Five Year Recognition Period, Applicable to S Corporations