Business, Corporate & Nonprofit Taxes

What Is a Stub Year? IRS Rules, Annualization, and Deadlines

Asset Purchase vs. Stock Purchase: Tax, Liability, and 338(h)(10)

Asset Retirement Obligation Tax Treatment: Deductions and Penalties

Section 1377(a)(2) Election for S Corporations

Section 704: Partner’s Distributive Share and Economic Effect

26 CFR 1.368-1: Business Purpose, Continuity, and Boot Rules

Is R&D Capitalized or Expensed? GAAP and Section 174 Rules

What Is Section 126 Property? Basis Reduction and Section 1255 Recapture

Tax Rules for Paying Family Members in a Small Business

What Is Form 945 Used For and When Must It Be Filed?