August 2007 - The Tax Adviser

This article discusses some common situations in which the single-member LLC has become an entity of choice and identifies some potential pitfalls regarding the use of SMLLCs.

This article explores tax-strategy patenting. It provides an overview of the issue and discusses the AICPA’s concerns and activities to keep its members informed, as well as its attempts to seek a legislative remedy that will stem the tide of these types of patents.

This article provides an overview of the controlled foreign corporation anti-deferral regime as it relates to “portfolio-type investments” through a foreign holding company structure and the statutory deterrents to using such a structure.