Internal Revenue Code Section 385: Debt-Equity Recharacterization Rules
Learn how the IRC Section 385 debt equity rules work, from the tax stakes of the label to related-party recharacterization and cross-border consequences.
Form 8832 en Español: Entity Election, Deadlines, and Filing
Learn how Form 8832 en español works for U.S. business owners, from choosing a classification and filing on time to late relief and life after the election.
Lawful Money Redemption Tax Returns: $5,000 Penalty and Letter 3176C
Learn how the IRS treats lawful money redemption tax returns, from the flawed theory and stacked penalties to criminal risk and options if you already filed.
C Corp Fringe Benefits: Health, Life, and Education Perks
Learn how C Corp fringe benefits work for owner-employees, from health and education perks to family support, workplace extras, and compliance rules.
Dependent Agent Permanent Establishment: Tests, Tax, and Filings
Learn how a dependent agent permanent establishment arises for foreign businesses, from the triggering tests through the resulting U.S. tax and filing exposure.
Barter Agreements: Taxable Swaps, Forms, and Penalties
Learn how barter income tax rules work, from taxable swaps and valuation to reporting on your return, the 1099s involved, and unreported-income penalties.
Section 1060 Purchase Price Allocation: Asset Classes and Form 8594
Learn how Section 1060 purchase price allocation works, from splitting the price across asset classes to tax effects on both sides and IRS reporting.
What Does 1099-R Box 15 State Number Mean for Filing?
Learn how the 1099-R Box 15 state number fits into your filing, from what the payer's ID means to handling blanks and multi-state distributions.
What Is IRS Code Section 164? SALT Cap and Deductible Taxes
Learn how IRS Code Section 164 shapes the deduction for state, local, and foreign taxes, from the SALT cap and property taxes to what you cannot claim.
Can a Holding Company Have Employees? Payroll, Leasing, and Liability
Learn how a holding company can have employees, from payroll and benefits across related entities to liability risks and protecting the corporate veil.