Reporting & Filing Requirements

October 1, 2007

Current Developments in S Corporations (Part I)

Part I of this two-part article discusses S corporation eligibility, elections, and termination issues, including several changes related to the Small Business and Work Opportunity Tax Act of 2007.

Magazine

Reporting & Filing Requirements

TAX PRACTICE MANAGEMENT

2025 tax software survey

Tax Clinic

Practical Sec. 174A tax planning in the post-OBBBA landscape

Sec. 163(j) after OBBBA: Leveraging cost-recovery accounting methods

Startups and the OBBBA: Rethinking C corporation vs. passthrough

Foreign employers’ FICA obligations: Key challenges and compliance strategies

Multigenerational wealth transfer with IDGTs and GST tax planning

Magazine

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