Business, Corporate & Nonprofit Taxes

IRC 6225: Imputed Underpayment Calculation, Modification, and Push-Out

What Are Owner Withdrawals and How Are They Taxed?

501(c)(3) Lobbying Rules: Insubstantial Part Test and 501(h) Election

Tax Treatment of Non-Refundable Deposits and Forfeitures

Movie Tax Write-Off Rules: Capitalization, Depreciation, Investors

Sale-Leaseback Tax Treatment: True Sale, Recharacterization, and 1031

C Corp Dividends: Qualified, Non-Qualified, and NIIT Rates

Is a Director an Employee? IRS Tests, Reporting, and Penalties

Professional Employer Organization Tax Issues and Risks: SUI and Credits

How to Reinvest Business Profits to Avoid Taxes