Are Resellers Tax Exempt? Resale Certificates, Nexus, and Audits
Learn how resellers are tax exempt on resale inventory, from registering and using resale certificates to drop shipments, marketplaces, and audits.
Deferred Consideration: GAAP Treatment, Installment Method, and Earnouts
Learn how deferred consideration accounting and tax treatment works, from GAAP recognition and installment reporting to earnouts and required IRS filings.
What Is an ESOP 1042? Election, Replacement Property, and Deferral
Learn how an ESOP 1042 election works for C corporation sellers, from qualifying the sale and reinvesting proceeds to preserving the deferral long term.
What Are Add Backs and How Do They Impact Business Value?
Learn how add backs in business valuation affect purchase price, from qualifying adjustments and buyer pushback to verification via earnings reviews.
Employee Stock Purchase Plan Withdrawal: Rules, Sales, and Taxes
Learn how an employee stock purchase plan withdrawal works, from pulling contributions before purchase to selling shares, handling taxes, and job changes.
Accenture Tax Structure: Irish Parent, Section 7874, and GILTI
Learn how Accenture's tax structure works, from its Irish parent and US operations to the anti-inversion and cross-border rules shaping its effective rate.
When to File Form 8832: 75-Day Window, Late Relief, and 60-Month Lock-In
Learn how the Form 8832 filing deadline works, from the windows for new and existing entities to late-election relief and the restrictions that follow.
Business Bad Debt on Shareholder Loan: Motivation Test and Reporting
Learn how a business bad debt on a shareholder loan works, from proving bona fide debt and motivation to claiming worthlessness and reporting the loss.
Can a Trust Own Stock? Types, Taxes, and S-Corp Rules
Learn how a trust can own stock, from picking the right trust type and handling income taxes to moving shares in and the trustee's ongoing duties.
How to Track Charitable Donations for Tax Deductions
Learn how to track charitable donations for tax deductions, from documenting cash and non-cash gifts to appraisals, reporting rules, and AGI limits.