Business, Corporate & Nonprofit Taxes

SPV in Real Estate: Structure, Liability, and Tax Treatment

IRC 304: Redemption Through Use of Related Corporations

IRC 105(h) Nondiscrimination Rules: Tests, Penalties, and Fixes

IRS Publication 1542 Per Diem Rates: Methods and Meal Limits

Form 8978: Schedule A, Correction Amounts, and Filing Steps

LBO Accounting: Purchase Price Allocation, Pushdown, and Covenants

Inventory Overhead: Predetermined Rates and UNICAP Exemption

E&P Analysis: Adjustments, Distributions, and Penalties

Pass-Through Funds for Nonprofits: Booking, Form 990, and Fees

Captive Insurance Accounting Entries: Premiums, Reserves, Consolidation