This update on recent developments in taxation relating to S corporations includes cases and rulings on eligible terminated S corporations, S corporation income and losses, the one-class-of-stock requirement, and other issues.
S CORPORATIONS
June 2021 - The Tax Adviser
GAINS & LOSSES
Practical considerations of Sec. 1202 in M&A transactions
This article provides an overview of the Sec. 1202 requirements and discusses the practical considerations of the provision in merger-and-acquisition transactions.
TAX CLINIC
employee benefits & pensions
exempt organizations
FOREIGN INCOME & TAXPAYERS
COLUMNS
NEWS NOTES
STATE & LOCAL TAXES
TAX PRACTICE MANAGEMENT
CASE STUDY
PRACTICE MANAGEMENT
2024 tax software survey
To get through the rigors of tax season, CPAs depend on their tax preparation software. Here's how they rate the leading professional products.
