IRS Targets Management Fee Waivers in Proposed Regulations
Long-Awaited Rules Target the Most Aggressive Forms of Waivers…
Buyers of S Corporation Stock Must Consider Section 336(e)
Beginning in 2013, purchasers of S corporation stock need to determine whether their purchase is part of a deemed asset sale under Code Section 336(e)…
IRS Relaxes Procedure for Curing Late S Corporation Elections
In Revenue Procedure 2013-30, the IRS has relaxed significantly the requirements for obtaining relief from failures to timely elect S corporation status…