Business, Corporate & Nonprofit Taxes

How S Corp Capital Contributions Affect Your Stock Basis

Shareholder Loan Interest: IRS Rules, Deductions, and Imputed Interest

Joint Venture Accounting Under US GAAP: Methods and Disclosures

Sale of Equipment: Gain Calculation, Section 1231, and Form 4797

IRS Intercompany Loan Interest Rate: AFR Safe Harbor and Section 7872

Capital Goods: Depreciation, Section 179, and Recapture Rules

Capital Injection: Securities Law, Tax Treatment, and Deal Steps

What Is a Section 754 Election and How Does It Work?

Can a Nonprofit Give Gifts to Volunteers? Tax Rules and Reporting

Short Period Tax Return Due to Acquisition: Deadlines and NOLs