Corporations & Shareholders

    Corporations and Shareholders Resources 

    This section covers issues concerning corporations and shareholders. It contains articles, tools and practice aids, as well as comment letters pertaining to legislative matters and IRS regulation and administration. Some of the topics in this section include Incorporation and liquidations; Mergers and Acquisitions; Consolidated returns and controlled corporations; and Net Operating Losses.

    News and Developments

    Below are articles on recent developments in this area:

    Key Resources

    See our full list of resources in the Corporations and Shareholders area.


    Recent Events

    To see a full list of past and present tax webcasts, visit Webcast Archives page.



    For details on our advocacy efforts in the area of corporate taxation, including comment letters and written testimony, visit the Corporations and Shareholders Advocacy page.



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