Basics of 338(h)(10) Elections

Exclusions to the Net Investment Income Tax

Installment Sale Notes Owned by S Corporations

Unreimbursed Expenses of Employees and Partners

Publicly Traded Partnerships

What is a QSub?

Tax Court: Cannabis Business Wages Ineligible for Qualified Business Income Deductions

Expanded Benefits for Qualified Small Business Stock Under the OBBB

Classification of LLCs Under the Check-the-Box Regulations

Disallowance of Deductions or Credits Under Section 269

Carried Interest Holding Period Under Section 1061

Meaningless Gesture Doctrine Under Section 351

Potential Gain Due to Assumption of Liabilities by Corporation

Eligible S Corporation Shareholders

Trump May Revive Effort to Close Carried Interest Loophole

Disallowance of Deduction of Fines and Penalties Versus Restitution

Equitable Recoupment

Forfeiture of Unvested Profits Interests

Assignment of Income Doctrine

Basics of Section 409A

Taxation of Cooperatives Under Subchapter T

Section 351

Section 754 Elections

Equity Compensation in LLC Startups: A Guide to Profits Interests

Transfers of Property Between Divorcing Spouses

Claim of Right Doctrine of Section 1341

Partnership Representatives

Allocation of Income When a Partner Leaves a Partnership

Deemed Asset Sales Under Rev. Rul. 99-5

Tax Benefit Rule

How Are Restricted Stock Units Taxed?

Recharacterizing Gain on the Sale of Depreciable Property Between Related Parties

Changes to R&D Deductions and Credits

Timing of Deductions Under Section 461