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    Corrected to entity choices

    Choice of Entity Benefits of a Partnership

    Article In the choice-of-entity decision, there are many considerations that should play a role. The S corporation form...
    Published on January 28, 2011

    Using a Limited Liability Partnership as the Entity of Choice

    Article A new type of entity that has appeared in the United States in recent years is the limited liability partnership (LLP) or registered limited liability partnership (RLLP). This entity is similar in many respects...
    Published on January 28, 2011

    Inadvertent S Corp. Terminations

    Article When an S election is made, requirements must be met to avoid an inadvertent termination of S status.
    Published on September 30, 2012

    The Rising Popularity of SMLLCs in Tax and Business Planning

    Article ...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
    Published on May 10, 2010

    Check-the-Box A Trap for the Unwary

    Article It has never been easier to effect the choice of operating as a sole proprietorship, partnership, or corporation for federal income tax purposes; however, sometimes unforeseen problems can result
    Published on April 01, 2013

    Post-Deal Depreciation Impact of Certain Nonrecognition Transactions

    Article When planning an incorporation or reorganization transaction, taxpayers and their advisers may not examine in depth the related accounting method and depreciation issues that arise as a result of the transaction.
    Published on July 25, 2013

    Advantages of a C Corporation

    Article ...Editor: John L. Miller, CPA In deciding which form of entity to use for a new small business venture, the potential benefits of a C corporation should be considered. A C corporation may have relative advantages and benefits over other...
    Published on April 19, 2010

    Self-Employment Tax Policy Considerations

    Article In March 2010, healthcare reform included an increased Medicare tax for high-income employees and self-employed individuals (IRC §3101(b)(2) and §1401(b)(2)) and a new unearned income Medicare contribution tax for high-income individuals (IRC §1411). Also in 2010, a "loophole closer" proposal called for self-employment tax on earnings of certain S corporation
    Published on January 28, 2011

    The Dual Consolidated Loss Quandary

    Article The rules and regulations pertaining to dual consolidated losses are very complex;  practitioners should always be diligent and aware of possible DCL scenarios.
    Published on August 24, 2012

    Considerations for Filing Composite Tax Returns

    Article Taxpayers and their advisers should consider some key issues before deciding that a composite return is the best choice
    Published on February 28, 2014

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