Non Resident Aliens
Two Tests If you are an alien (not a U.S. [...]
Two Tests If you are an alien (not a U.S. [...]
The Role Of the Qualified Intermediary The role of the [...]
This ground can apply if there is a genuine dispute [...]
Tax-free formation of a corporation A corporation’s initial shareholders often [...]
The Rules of “Boot” in a Section 1031 Exchange A [...]
If you are an "innocent spouse" there may be income [...]
S Corporation Overview This article is overview of how S [...]
Related Party Exchanges (Two-Year Holding Period Requirement) Exchange of property [...]
This article answers questions concerning procedures that the IRS generally [...]
Factors in Choosing a Form of Business Entity