Business, Corporate & Nonprofit Taxes

IRS Publication 3079: Tax-Exempt Organizations and Gaming

Hybrid Instruments: Accounting, Tax, and Cross-Border Treatment

AAR Filing for Partnerships: Deadline and Push-Out Election

Obsolete Inventory Write-Off: GAAP Entry, Tax Timing, Disposition

Form 3468: Rates, Bonuses, and Recapture Rules

PLLC 1099 Rules: Issuing, Receiving, and Paying Yourself

Section 175: Soil and Water Conservation Deduction, Cap, and Recapture

Investment Entity: Structure, RIC Election, and Carried Interest

Recurring Item Exception Election: Requirements and How to Elect

How Long Can an LLC Operate at a Loss: Profit Test and Risks