Business, Corporate & Nonprofit Taxes

What Is an Applicable Corporation Under Section 59(k)(3)(A)?

What Is an Arm’s Length Transaction? Rules, Penalties, and Proof

How Much Does It Cost to Start and Run an S Corp?

Microcaptive Insurance: 831(b) Election and IRS Enforcement

Code Section 197 Intangibles: 15-Year Amortization and Anti-Churning

Negative Partner Capital Account: Phantom Income and K-1 Exit Traps

Accounting for Earnouts: Fair Value, Measurement Period, and EPS

IRS Form 2220: Calculating the Corporate Underpayment Penalty

501(c)(7) Tax-Exempt Social Club: Rules, Income Limits, and Filing

IRS Church Regulations: 501(c)(3) Rules, Filings, and Audits