Mere Change? “F” Reorganization Qualifies in Spite of Change in Plan

It’s Not Too Late! Untimely S Elections

Remote Work Force and State Tax Implications

Government Watchdog: IRS Should Target Individual Taxpayers Reporting Large Business Losses

The Collective Knowledge Doctrine Generally

Historic Tax Case | Gregory v. Helvering

Correcting a Late S Corporation Election

IRS Private Letter Ruling Allows Foreign LLC’s Late Entity-Classification Election

The Deductibility of Schedule C Tax Preparation and Legal Fees

U.S. Shareholder: Changes Under the TCJA

Advising Domestic Business Ventures: Section 199A and Qualified Business Income (“QBI”)

Advising Domestic Business Ventures: A Trade or Business for Purposes of Section 199A

Advising Domestic Business Ventures: Section 199A and Flow-Through Structures