Problems with S elections frequently cause them to be invalid when made or to terminate. This article discusses four of the most common ones and three revenue procedures that may enable S corporations to fix them without obtaining a costly letter ruling.
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May 2025 - The Tax Adviser
- Magazine
- May 2025
S CORPORATIONS
ESTATES, TRUSTS & GIFTS
ING trusts: How they work and their continued viability
Properly established and maintained, an incomplete gift nongrantor trust may play a valuable role in some clients’ estate plans
TAX CLINIC
corporations & shareholders
ESTATES, TRUSTS & GIFTS
FOREIGN INCOME & TAXPAYERS
INDIVIDUALS
partners & partnerships
SPECIAL INDUSTRIES
STATE & LOCAL TAXES
COLUMNS
PRACTICE MANAGEMENT
2026 tax software survey
CPAs rate their return preparation software’s performance during this year’s tax season.
