Business, Corporate & Nonprofit Taxes

Sale of a Customer List: Capital Gains or Ordinary Income?

Are Booster Clubs Tax Exempt? IRS Rules, Filings, and Revocation

How Is Goodwill Taxed When Selling a Business?

Responsible Party of an LLC: IRS Rules, Roles, and Updates

Is Accrued Profit Sharing Tax Deductible? 25% Cap and Deadlines

What Is an LLC Disbursement and How Is It Taxed?

IRC Section 48: Energy Credit Rules, Basis, and Recapture

Capital Loss Carryback Rules for Corporations: Form 1139 or 1120-X

508 Trust Scam: What Section 508 Says and the 501(c)(3) Rules

Section 338(h)(10) Election: How It Works and Tax Consequences