Please provide your email address to receive an email when new articles are posted on . When choosing a structure for a practice, you are making two choices: what legal structure to choose and which ...
In this episode of Tax Notes Talk, the second of a three-part series, Damien Martin and Tony Nitti of EY discuss their top tax cases from 2024, focusing on two S corp cases: Maggard v. Commissioner ...
CPAs can help their clients determine what is a reasonable salary to pay shareholder employees (SEs) of S corporations, thus satisfying an IRS priority to collect proper amounts of employment taxes.
As clients' businesses evolve, it sometimes makes sense for them to change how their companies are taxed. And I expect that occasionally you've encountered clients who made a change at one point but ...
During this presentation, Mark Baran will address the top tax issues that purchasing and selling entities should consider in order to avoid unanticipated or negative tax implications. This program was ...
An S corp and C corp share a number of similarities. They are both types of corporations recognized by the IRS. They can also both raise funds by issuing stock to shareholders. However, S corps are ...
One of the most significant considerations when choosing a business structure for your company is: “Will it give me the most favorable tax outcome?” And the entity type you select impacts how the IRS ...
Ireland’s corporate tax proceeds rose by over a third in November from a year earlier as US companies operating there continued to underpin the government’s finances.