Entity Classification
Why to Revoke An S Election and How to Do It – Internal Revenue Code Section 1362(d); Reg § 1.13626(a)
06/08/2015
Many entrepreneurs get caught up in selecting the "most appropriate business structure" - particularly people...
LLC Income is INDEED Subject to Self Employment Tax: IRS Chief Counsel Advice 201436049
02/06/2015
In 1997, the IRS issued proposed regulations governing when the distributive share of partnership income...
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