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,
David E. Watson, specified service trade or business, §1361, P.C. v. United States, SSTB, §1379, TCJA, §1362, Tax Cuts and Jobs Act, S election, Fact Sheet FS-2008-25, s corporation, C election, net investment income tax, c corporation, entity choice, NIIT, §199A, qualified business income deduction, accumulated earnings tax, AMT, QBID, AET, Alternative minimum tax, §1202, §531, Form 2553, qualified small business stock, §1372, Form 8832, QSBS