Business, Corporate & Nonprofit Taxes

Form 8991 Instructions: Base Erosion Percentage, MTI, and BEAT Rate

Capital Repairs: IRS Tests, Safe Harbors, and Depreciation

IRC 531 Accumulated Earnings Tax: Bardahl Formula, 20% Tax, and Credit

Closing an EIN: Final Filings and the IRS Closure Letter

Partnership Balance Sheet: Capital Accounts and Tax Basis

263A Small Business Exception: Gross Receipts Test and Election

Are USDA Grants Taxable? Exclusions, Reporting, and Penalties

Endowment Accounting for Nonprofits: Classification and Disclosures

Tax-Free Spin-Off Requirements Under Section 355

Form 1065 Filing Requirements: Schedules, Deadlines, and Penalties