Business, Corporate & Nonprofit Taxes

Network Equipment Depreciation and Tax Deduction: MACRS and Section 179

Debt for Equity Swap: GAAP, IFRS, and Section 108 Rules

Do You Pay Taxes If Your Business Makes a Loss?

Revenue Code Section 481 Adjustments: Form 3115 and the Tax Cap

Late 754 Election Relief: Automatic Fix, PLR, and AARs

Form 1065 Schedule K-2 Instructions: Exceptions, Deadlines, Penalties

IRC Section 460 Rules for Long-Term Contracts

Intra-Group Transactions: Transfer Pricing, Consolidation, and BEAT

Does a Silent Partner Pay Tax? Self-Employment, NIIT, and QBI

Capital Item Definition, Depreciation, and Section 179 Rules