Business, Corporate & Nonprofit Taxes

704(b) Capital Accounts: Maintenance, Revaluations, and Tax Basis

Section 4960: Excise Tax on Executive Compensation

How FMV Leases Work: Payments, End-of-Lease Options, and Accounting

IRS Code Section 404: Deduction Limits, ESOPs, and Excess Contributions

Corporate Excise Tax: Form 720, Deposits, and Refunds

Shareholder Loan Repayment: AFR, Basis, and Recharacterization

Restaurant Equipment Depreciation: MACRS, Section 179 & Bonus

REIT 100-Shareholder Requirement: 5/50 Test, Penalties, Relief

PC vs LLC: Ownership, Malpractice Liability, and Tax Treatment

501c3 Dissolution Clause: Required Language, Elements, and Cy Pres