Feature Article 
The Debate Between S Elections and C Elections: The Overlooked Case of Profit Projections
Few decisions in entity structuring spark more debate among tax practitioners than whether a closely held business should elect S corporation or C corporation treatment. Online forums, continuing educati... Elan Becker, EA
Spring 2026,
Feature Article,
TCJA, Tax Cuts and Jobs Act, s corporation, c corporation, §199A, AMT, Alternative minimum tax, Form 2553, Form 8832, specified service trade or business, SSTB, S election, C election, entity choice, qualified business income deduction, QBID, §1202, qualified small business stock, QSBS, §1361, §1379, §1362, Fact Sheet FS-2008-25, net investment income tax, NIIT, accumulated earnings tax, AET, §531, §1372, David E. Watson, P.C. v. United States