Corporate Taxation
Tax Issues Related to Marijuana Business Operations
23 states (including the District of Columbia) have legalized some form of (medical) marijuana distribution and use, 4 ...
Tax Considerations in Choosing and Forming a Business Structure or Entity
Factors affecting the “choice of entity” can (should) include: Owner liability; Owner control and participation in management; Reporting ...
Choice of Entity Outline
This article is an outline of a lecture which we recently gave at a San Francisco tax conference. ...
To Incorporate or Not to Incorporate
Shakespeare’s difficulty with the decision “to be or not to be” aptly applies to the entrepreneur’s decision whether ...
Update on LLC Legislative Changes
For some folks, the legislative changes to LLC and LLP statutes may help with choice of business entity ...
Wait Times for Business Filings at Secretary of State
If you want to know how long it will take for the Secretary of State to process your ...
S Corporations
A. Basic Requirements. A corporation is eligible to elect and maintain S status only if it qualifies as ...
Tax Consequences of Liquidation of an S Corporation
The shareholder consequences of a complete liquidation of an S corporation are governed by §§ 331 and 1001. ...
IRS Posts Guidance on Changing from C Corp to S Corp
The IRS has posted on its website guidance for C corporations that wish to change to S corporation status. ...
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